COMMISSIONER OF WEALTH TAX Vs. ANGIRA DEVI GUPTA

JUDGEMENT

(1.) THESE four references have been made under S. 27(1) of the WT Act, 1957 (in short "the Act"), at the instance of the Revenue by the Tribunal, Delhi Bench "D" (for short "the Tribunal"), and the following questions have been referred for the opinion of this Court :

(2.) THE factual position as indicated in the statement of case is as follows : The assessee filed her returns of wealth for the asst. yrs. 1970 -71 to 1973 -74 belatedly. Proceedings under S. 18(1)(a) of the Act were initiated. The assessee submitted that being an old lady, she had to depend on the accountants for preparation to statements and filing of the returns. Since the accountant, Shri Banarsi Dass, was busy for finalisation of accounts work of other assessees, there was some unintended delay in filing the returns. The plea did not find acceptance by the WTO who imposed penalties for all the four years. The assessee preferred appeals before the first appellate authority, i.e., the Appellate Assistant Commissioner (in Short "the AAC"), who deleted the penalties. The order of the AAC was assailed before the Tribunal by the Revenue. By order dt. 17th Jan., 1982, the Tribunal accepted the assessee's plea and directed deletion of the penalties imposed for the four assessment years. The findings of the Tribunal are as follows :

(3.) THERE is no appearance on behalf of the assessee in spite of service of notice.