OM PARKASH AGGARWAL Vs. COMMISSIONER OF WEALTH-TAX

JUDGEMENT

(1.) IN the event of delay in the filing of a return, where does lie the onus, to show that it was with or without reasonable cause, upon the assessee or the Revenue ? Herein lies the controversy raised. This matter arises under the Wealth-tax Act, 1957, in the context of the provisions of Section 18 (1) (a) thereof.

(2.) THE due date for the filing of the return for the assessment year 1969-70 was June 30, 1969. It was not, however, filed by the assessee till March 23, 1970, whereupon the Wealth-tax Officer, by his order of February 19, 1974, imposed a penalty of Rs. 5,033. The Appellate Assistant Commissioner in appeal, however, set aside this penalty by his order of March 11, 1976, but the Tribunal accepted the appeal of the Revenue on September 23, 1977, and the assessee was, consequently, held liable to penalty as imposed by the Wealth-tax Officer.

(3.) ONE of the contentions raised on behalf of the assessee before the Tribunal was that the onus lay upon the Revenue to prove that the failure to file the return was without reasonable cause. This was, however, negatived by the Tribunal, but it was later held that this raised a question of law resulting in the present reference. The question referred reads as under : "whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that penalty is leviable under Section 18 (1) (a) of the Wealth-tax Act ?"