1977 (10) TMI 64

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....e gave an extension application in form No. 6, requesting for time upto 30th Sept., 1973. The learned ITO allowed the extension. He also found that there was another application for extension of time upto 11th Nov., 1973. The learned ITO passed no order on this application. According to the ITO, the assessee presumed that extension of time was granted upto 30th Nov., 1973. The learned ITO was of the view that it was the duty of the assessee to find out fate of the application. Thus, the learned ITO held that beyond 30th Sept., 1973 no cause was given by the assessee for not filing the return. Thus, the learned ITO held that there was delay of 2 months in filing the return. The learned ITO consequently imposed a penalty of Rs. 1,334 under s.....

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.... justification for imposing the penalty. 6. The learned Departmental Representative supported the order of the AAC and contended that before the learned AAC in the written submission plea was raised that there was reasonable cause which prevented the assessee from filing the return in time. The learned AAC did not decide that point. Thus, it was contended that the matter may be sent back to the learned AAC for determining the point in question. 7. We have heard the parties and perused the material available on record. The learned ITO has allowed extension of time on the basis of the first application given by the assessee up to 30th Sept, 1973. In the second application also the assessee explained that due to illness of the family mem....