1986 (4) TMI 118

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....the assessee on3rd March, 1982. To this also, there was apparently no reply. In the absence of any reply from the assessee, the ITO presumed that the assessee did not have anything to say in the matter. He, therefore, levied the impugned penalty after noting that the total income for this year came to be determined at Rs. 99,066, on which there was a demand of Rs. 52,886 raised. The assessee appealed. 3. Before the Commissioner(A) the submissions raised were as follows: (a) The assessee had applied for extension of time for filing the return. This was because he was undergoing great anguish and physical strain during the relevant period. He, therefore had no time for finalising his accounts and filing of the return in time. Acknowledg....

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....not know how to write up the books of account. He was entirely dependent upon the accountant in this regard. Thus, the assessee's default was not deliberate or conscious. (f) The assessee was undergoing mental tension and his health was also affected because his father who was 69 years old, was quite ill. He had to be looked after by the assessee all the time, as he was the only son. There was evidence to show that his father was being treated as the Willing don Hospital and theHolyFamilyHospitalduring the relevant time. Besides his father, the illness of his mother-in-law at the relevant time also contributed to the delay. She also had to be looked after by the assessee. She became very ill and died ultimately on16th Aug., 1978. Apart f....

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....he onus was on the Department to establish that the assessee had to reasonable cause for not filing it within time. (iii) The factual submissions of the assessee had to be given consideration. His father and his mother-in-law were seriously ill at the relevant time. His second child who was 6-1/2 years old was hard of hearing and had also Thyroid deficiency and had to be taken to the hospital from time to time. The mother-in-low, after severe illness, ultimately died on16th Aug., 1978. She had to be taken by the assessee to physicians and hospitals from time to time for consultations and treatment. (iv) The assessee was also handicapped because of the lack of a regular accountant to finalise and close his books. The accountants came a....