2011 (6) TMI 881

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....Vinod Kumar, Jr. D.R. ORDER PER H.S. SIDHU, J.M. : The assessee has filed the present appeal against the order dated 18.01.2010 passed by the ld. CIT(A), Gwalior on the following grounds:- "1. That, on the facts and circumstances of the case and in law, the authorities below have erred in levying and confirming the penalty of Rs. 59,654/- u/s. 271B of the Income Tax Act, 1961. 2. Th....

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....t. Hospital, Aron, Distt. Guna for treatment. The assessee further submitted that as soon as he recovered, he got the audit completed on 8th November, 2005 and filed his income tax return along with audit report on 16th November, 2005. He requested that due to this reasonable cause, delay may be condoned in filing the audit report under section 44AB of the Act in time. He has also enclosed registr....

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....he assessee was sick from 31st October, 2005 to 5th November, 2005 and after recovering from the disease he got the audit completed on 8th November, 2005 and furnished audit report along with return on 16th November 2005. The ld. Counsel for the assessee stated that the assessee has filed documentary evidences supporting the version before the Assessing Officer as well as before the ld. First Appe....

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....dered opinion that the Assessing Officer and the ld. First Appellate Authority have not disproved the version of the assessee which he has taken before the authorities below. The assessee has filed his Medical Certificate from the Block Medical Officer, CHC, Aron, Dist Guna along with registration receipt which establishes that the assessee was sick from 31st October, 2005 to 5th November, 2006. T....