9911796707
TMI Blog1980 (8) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... ty under s. 271(1)(a) while all other appeals are against order of penalty under s. 271(1)(c). 2. It is unnecessary to go in length to the facts of the case because the penalty has been imposed for the omission to declare the income from 3 properties, namely, No. 20, Sunnambukaran Street, Ambur, Virinjipuram Lalu Saheb Street, Ambur and Shot Jawali Bazaar and it finally now relates to properties, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me. 4. We have considered the rival submissions. We are of the view that so far as the source for the investment in the properties is concerned, it is obvious that the assessee had furnished this information voluntarily as is evident from the very order of penalty of the ITO, where, in para 2 of his order; he had stated that the mere admission of the source of investment of the properties will no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the omission is purely inadvertent rather than deliberate. No penalty is, therefore, warranted. 5. In the appeal for the asst. yr. 1971-72, the assessee objects to the levy of penalty under s. 271(1)(a) for not filing the return of income in time. The return in this case was due on 30th Sept., 1971 but it was filed only on 31st Aug., 1972. In response to the show-cause notice as to why penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the levy of penalty for the reason that the assessee was unable to file any evidence for the ill-health which was so grave so as to prevent him from filing the return of income in time. 6. Before us, the assessee's representative relied on the grounds of appeal and contended that the same reasonable cause as has been accepted by the Department for the period upto 31st March, 1972 could have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad wilfully neglected or deliberately avoided filing the return of income. The assessee's explanation that he was prevented from filing the return because of his illness has not been found to be false though the Department had found that no evidence was forth coming. Having regard to all these and in view of the principles laid down in V.L. Dutt's case 1976 CTR (Mad) 210: 103 ITR 634 (Mad), we hol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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