https://www.taxtmi.com/caselaws?id=70950 Delay in filing first appeals may be condoned where sufficient cause is shown and the explanation is supported by the record; refusal to recognise that power was erroneous, so the appeals were maintainable. Penalty for alleged non-payment of admitted tax was unwarranted where the assessee had paid tax on a bona fide mistaken calculation without mala fides, deliberate defiance, contumacious conduct, or conscious disregard of legal duty. A technical breach of a statutory obligation, without dishonest intent, does not justify quasi-criminal penal action. The penalty orders were therefore annulled and any penalty already paid was refundable. en-us Sat, 30 Aug 1975 00:00:00 +0530 Mon, 23 Jan 2012 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70950 Delay in filing first appeals may be condoned where sufficient cause is shown and the explanation is supported by the record; refusal to recognise that power was erroneous, so the appeals were maintainable. Penalty for alleged non-payment of admitted tax was unwarranted where the assessee had paid tax on a bona fide mistaken calculation without mala fides, deliberate defiance, contumacious conduct, or conscious disregard of legal duty. A technical breach of a statutory obligation, without dishonest intent, does not justify quasi-criminal penal action. The penalty orders were therefore annulled and any penalty already paid was refundable. Case-Laws VAT and Sales Tax Sat, 30 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70950