TMI Blog2004 (5) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... n to interfere with orders holding that penalty was not leviable – Revenue’s appeal is dismissed - - - - - Dated:- 13-5-2004 - Judge(s) : B. C. PATEL., BADAR DURREZ AHMED. JUDGMENT The judgment of the court was delivered by B. C. Patel C. J. -Against the order made by the Income-tax Appellate Tribunal in Appeals Nos. 769-778/Delhi of 2001 for the assessment years 1989- 90 to 1998-99, the present appeals have been preferred. We are disposing of these appeals by a common judgment as the impugned judgment of the Tribunal is common and for all the years the same question is raised. We have heard these matters together and at length. At the initial stage when the appeals were heard the following common question was raised by the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reciation of evidence, the Tribunal arrived at a conclusion which is as under: "If we examine the standards of co-operation as laid down by the jurisdictional High Court to the facts of the case and the cooperation extended by the appellant, we would unhesitatingly hold that the assessee has co-operated in regard to the TDS matters with the Department. It also fulfils the criteria laid down by the jurisdictional High Court in this regard. Since the assessee had paid the tax along with interest voluntarily and there existed a bona fide belief which has been discussed above, we feel that there existed a reasonable cause which is covered by the provisions of section 273B." The Tribunal also held in para. 27 as under: "After examining the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under: "In a hypothetical case, penalty under section 271C is levied, and the matter is carried to the Tribunal in appeal. The Tribunal applies the parameters applicable to section 273A and cancels the penalty levied holding that reasonable cause existed. In that event, a case for reference under section 256(1) or (2) of the Act would not arise. What would constitute reasonable cause cannot be laid down with precision. It would depend upon the factual background and the scope for interference in a reference application or much less in a writ petition is extremely limited and unless the conclusions are perverse based on conjectures or surmises and/or have been arrived at without consideration of relevant material and/or taking into acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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