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TMI Blog1983 (12) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... would proceed to make his common arguments for all the appeals. Since the counsels of both the sides have addressed us in one set, we consolidate the appeals for disposal by this common order. 2. At the out set, it may be mentioned that there is an office note that the appeals were barred by time. The assessee concerned have filed affidavits stating that they have been prevented individually by sufficient cause for not filing of the appeals in time. It is stated that application for certified copy of the appellate order was made within time and the appeal was due to be filed before the Tribunal on 7th Feb., 1982. The Tribunal fees were deposited on 12th Jan., 1982 i.e., within time. It is a common contention in the affidavits for the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the years. He also noted that there was no response to the show cause notice issued by him under s. 18(2) and, therefore, he concluded that assessee had no explanation to offer and accordingly, a penalty under s. 18(1)(a) was imposed at Rs. 15,928 for the first and Rs. 23,556 for the second year. The assessee preferred appeals before the AAC. It may be noted that the WTO imposed penalty under s. 18(1)(a) in respect of other assessment years also which were taken together by the assessee before the AAC in appeal. Vide his consolidated order dt. 28th Sept., 1981, the AAC noted that for the asst. yr. 1968-69 his total wealth became only Rs. 1,40,199 after giving effect to the appellant order. It was also noted that for the asst. yr. 1969- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 1981 the Tribunal by its order dt. 5th March, 1982 accepted a similar stand taken by the assessee. In short it is urged that on the facts of the case, the penalty for both the years may be cancelled. 6. It is pointed out by the assessee's ld. counsel that in respect of other assessee as well the identical facts and similar situation have arisen and, therefore, his arguments and submissions made in the preceding paragraph would also cover the appeals by the other assessees presently before us. In short it is argued that if all the facts and circumstances of the cases have been taken in their proper perspective, there would be no case for imposition of penalty in respect of all the cases. It is urged that the appeals may be allowed. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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