1980 (7) TMI 89

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.... DHILLON J.-The assessee, Smt. Kamla Devi, filed the return of wealth for the assessment year 1969-70 on 27th February, 1971, whereas the same was to be filed on or before 30th September, 1969. For the delay of 16 complete months in filing the return of net wealth, the WTO initiated penalty proceedings and issued a show-cause notice to the assessee. The assessee pleaded that she had filed a petiti....

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....ultimately she died on 6th April, 1971, and since the assessee along with her sisters was in a state of shock, and was not in a position to know the share of wealth which would fall to the share of each one of the sisters, in these circumstances, the return was filed in a delayed manner. The AAC, while accepting that there was force in the argument of the assessee's counsel, held that the delay in....

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....at the assessee was actuated by any dishonest motive in delaying her returns of net wealth and, therefore, cancelled the penalty. The Tribunal also relied on their order dated 9th August, 1975, passed in W.T.A. Nos. 79 and 87 of 1974-75, in the case of Smt. Neeta Devi, a sister of the assessee, where the penalty under the Act was imposed by the WTO in similar circumstances and the order of the WTO....

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....upreme Court in Omar Salay Mohamed Sait v. CIT [1959] 37 ITR 151, has vehemently contended that the Tribunal took into consideration both relevant and irrelevant considerations on the basis of which it recorded a finding that penalty was not exigible. We have carefully gone through the order of the Tribunal and find that there is no merit in this contention. The question whether the explanation pu....