https://www.taxtmi.com/caselaws?id=58725 The Appellate Tribunal dismissed the Department's appeals and upheld the cancellation of penalties imposed on the assessee for delayed submission of Wealth-tax Returns. The Tribunal found that despite the lack of specific evidence like acknowledgments, the overall circumstances supported the assessee's claim of timely filing through a tax practitioner. Considering the advanced age of the assessee and reliance on the practitioner, the Department failed to establish a case for penalizing the assessee without reasonable cause. The Tribunal noted errors in the imposition of penalties by the Wealth-tax Officer and concluded in favor of the assessee. en-us Mon, 10 Nov 1980 00:00:00 +0530 Tue, 21 Dec 2010 17:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58725 The Appellate Tribunal dismissed the Department's appeals and upheld the cancellation of penalties imposed on the assessee for delayed submission of Wealth-tax Returns. The Tribunal found that despite the lack of specific evidence like acknowledgments, the overall circumstances supported the assessee's claim of timely filing through a tax practitioner. Considering the advanced age of the assessee and reliance on the practitioner, the Department failed to establish a case for penalizing the assessee without reasonable cause. The Tribunal noted errors in the imposition of penalties by the Wealth-tax Officer and concluded in favor of the assessee. Case-Laws Wealth-tax Mon, 10 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58725