JAGDISH AGARWAL Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) THE question of law referred in this reference under Section 27(1) of the W.T. Act, 1957, is as follows :

(2.) THE facts briefly stated are that the return under the W.T. Act, for the assessment year 1971-72, was filed on 19th June, 1972. THE WTO imposed penalty Under Section 18(1)(a) amounting to Rs. 10,660 for late filing of the return without reasonable cause. THE assessee made an application Under Section 18(2A) to the CWT for waiver of penalty. That application was rejected by order of the Commissioner dated 31st July, 1974. THE assessee also filed an appeal against the order of the WTO, which was allowed by the AAC by his order dated 12th March, 1976, on the ground that there was reasonable cause for late filing of the return. In further appeal before the Tribunal, it was held that as the Commissioner had refused to waive the penalty, the AAC had no jurisdiction to entertain the appeal. THE Tribunal, on this reasoning, set aside the order of the AAC and restored the order of the WTO.

(3.) FOR the reasons given above, our answer to the question referred is that the Tribunal was not justified in holding that the AAC was not competent to entertain the appeal. There will be no order as to costs of this reference.