COMMISSIONER OF INCOME TAX Vs. JOSEPH SWAMINATHAN P

JUDGEMENT

(1.) THE following question has been referred for our decision :

(2.) THE return ought to have been filed on August 16, 1970, for the assessment year 1970 -71, whereas it was filed on December 30, 1972. The assessee applied for extension of time for filing the return. The Income -tax Officer granted time till November 15, 1970. However, the assessee filed the return as pointed out above, only on December 30, 1972. Therefore, the Income -tax Officer levied the penalty on accepting the explanation for the period up to June 30, 1971, for the period from July 1, 1971, to December 30, 1972, for the delayed filing of the return. Whereas in the appeal, the Appellate Assistant Commissioner found that the delay for the period from July 1, 1971, to December 31, 1971, has been properly explained. Therefore, he levied the penalty for the belated filing of return only for the period from January 1, 1972, to December 30, 1972. When the matter was carried to the Tribunal by the assessee relating to the penalty, the Tribunal took the view that the period of delay from January 1, 1972, to December 30, 1972, has also been properly explained.

(3.) THE aforesaid finding being a finding of fact, it cannot be disturbed. We, therefore, answer the reference in the affirmative.