1979 (1) TMI 144

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..... 1968-69. 2. The facts are briefly as follows. The return was due to be filed on or before 30th June, 1968. It was actually filed after a delay of 8 completed months. In response to the show cause notice issued by the ITO, it was stated that the assessee had applied for extension of time from time to time and that the last application was made on 10th March,1969 asking for time upto 31st March,196 .....

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..... n sent under Certificate of posting was on 24th Dec., 1968 and time was sought upto 28th Feb., 1969. The Fourth application was made on 10th March, 1969 asking for time upto 31st March,1969 and it was presented personally in the office of the ITO. Before the learned AAC the Counsel's register was produced in support of the fact that on 1st July, 1968 the application in Form No. 6 was duly filed. W .....

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..... . Inspite of request, the books could not be obtained. The learned AAC considered these submissions but he could not come to the conclusion that the delay in the filing of the return was for reasonable cause. He, however, accepted the fact that since the filing of the application dt. 1st July,1968 had been proved, it had to be held that till 30th Sept., 1968 there was no default. Adopting the peri .....

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..... of account and after his death also the books could not be obtained from the family of the accountant. These facts, the learned counsel pleaded, have been doubted. The filing of the applications for extension of time was also evidenced reasonably. Under these circumstances it should have been held by this learned AAC that there was no default at all and the penalty should have been cancelled. The .....

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..... plications were filed under certificate of posting and we do not see any reason why the fact of posting the applications should be doubted. The fourth application was filed personally and again, looking to the facts of the case, we do not see why the fact could not be accepted. The circumstances under which the delay occurred had been explained and the explanation was not doubted. Taking an over-a .....

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