1980 (7) TMI 133

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....the WT Act, 1957 for the late filing of the WT returns for the asst. yrs. 1969-70, 1970-71 and 1971-72. The assessee is an individual. These appeals were heard together and are disposed of, for convenience, by this common order. 2. The returns for these years were due by 30th June, 1969, 30th June, 1970 and 30th June, 1971 respectively but these were all filed together on 14th March, 1972 invol....

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....n19th Feb., 1967. Soon there developed some family quarrel between the husband and the wife and that the lady finally got a divorce on10th June, 1970. During this period there was considerable amount of tension in the mind of the assessee which prevented her from paying any attention to this aspect of the matter. It was further submitted that the matter did not get settled down even after divorce.....

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....reas the WTO valued the same on rental basis at Rs. 2,58,000. The Tribunal fixed the value at Rs. 2,20,000 each year in respect of the years 1969-70 and 1970-71 and at Rs. 2,25,000 for the asst. yr. 1971-72. As regards the jewellery the matter was restored by the Tribunal to the file of the AAC. It was further submitted that there was remarriage of the assessee in December, 1970 and that after the....

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....tatutory obligation to file the returns. In fact she could not have cared as to what happened to the property when the other facts to be faced by her were brought to grim. It is a man's world and the assessee, a lady had got lost in a fairly difficult situation. We have no doubt that in these circumstances there was a reasonable cause with the assessee for the delayed filing of the returns, atleas....