TMI Blog2011 (6) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee has filed the present appeal against the order dated 18.01.2010 passed by the ld. CIT(A), Gwalior on the following grounds:- 1. That, on the facts and circumstances of the case and in law, the authorities below have erred in levying and confirming the penalty of ₹ 59,654/- u/s. 271B of the Income Tax Act, 1961. 2. That, the appellant craves leave to add/amend any ground(s) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther submitted that as soon as he recovered, he got the audit completed on 8th November, 2005 and filed his income tax return along with audit report on 16th November, 2005. He requested that due to this reasonable cause, delay may be condoned in filing the audit report under section 44AB of the Act in time. He has also enclosed registration receipt and Medical Certificate of Block Medical Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005 and after recovering from the disease he got the audit completed on 8th November, 2005 and furnished audit report along with return on 16th November 2005. The ld. Counsel for the assessee stated that the assessee has filed documentary evidences supporting the version before the Assessing Officer as well as before the ld. First Appellate Authority, but the Revenue Authorities has not consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Authority have not disproved the version of the assessee which he has taken before the authorities below. The assessee has filed his Medical Certificate from the Block Medical Officer, CHC, Aron, Dist Guna along with registration receipt which establishes that the assessee was sick from 31st October, 2005 to 5th November, 2006. These documentary evidences filed by the assessee have not bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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