1980 (4) TMI 160

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....he return under s. 139(1) was to be filed on 15th Aug., 1973 but it was filed on 9th Sept., 76. Thus there was a delay of 36 months in filing the return. The ITO started penalty proceedings. In response of service of show cause notice, the assessee, vide written reply contended that due to omission or default on the part of the assessee's counsel the return could not be filed. In support of this c....

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....he year of account. He gave his income-tax return for the year under consideration alongwith the return of income of the firm to his counsel on 15th Aug., 1973 for filing the same but it appears that the counsel did not file the same under some mistake. It was also submitted that at the time relevant the assessee was also not well. Thus it was contended that there were reasonable causes which prev....

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....ame but it was not filed within time. The assessee also took the stand that during the relevant period he was not quite well. The learned ITO did issue a notice to the assessee to file confirmation from the previous counsel within three days. According to the learned counsel the time given by the ITO was quite insufficient. Even the learned AAC did not give specific opportunity to file confirmatio....