TMI Blog2001 (9) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... k return of undisclosed income in relation to the search. The said notice was served on the assessee on 7th Nov., 1977. The assessee requested the AO repeatedly to provide the xerox copies of the seized documents so that he might be able to file his return of undisclosed income. The said copies were not provided to the AO for a long time. Ultimately, however, the AO agreed to provide photocopies of the seized documents to the assessee on 28th Sept., 1998. Meanwhile, however, the assessee, Shri Ratan Lal Jain had died on 20th Aug., 1998. Since Late Ratan Lal Jain used to manage the entire affairs of his business, his death is stated to have created a total vacuum in functioning of his business, inasmuch as it became very difficult to decip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uests and that the assessee Shri Ratan Lal Jain, expired on 20th Aug. 1998, leaving his successors in a chaotic condition. The CIT(A) thus came to the conclusion that the AO should, therefore, condone the delay in filing of the block return caused due to the abovementioned two factors. 4. The CIT(A) thereafter discusses that the photocopies of the seized documents were provided to the assessee on 4th Nov., 1998, and, therefore, the legal heir of the assessee got time of further thirty days therefrom to file the block return. The CIT(A) mentions that the amount of Rs. 25,00,000 having been deposited, meanwhile against the probable demand likely to arise in respect of the undisclosed income. Ultimately, the CIT(A) considered it fit to refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee to file his block return within the time-limit as allowed by the AO. The Department cannot ask the assessee to do something impossible and at the same time, penalise him for not being able to do so. In the instant case, because of the inability on the part of the AO to supply the assessee with the copies of the seized documents, the delay mainly arose. Thereafter, the other factor, viz., the death of the assessee also caused difficulty, in filing the block return. Again, the CIT(A) has not exactly deleted the levy of the penalty. He has merely directed the AO to find out whether the delay could be considered to be attributable to the assessee or not. We fully agree with the view expressed by him that if the delay be not found t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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