Law:

Section:

Section 271(1)(a) of the Income-tax Act, 1961 - Penalty - For late filing of return - Assessment year 1962-63 - There was delay of over 54 months in filing return - Tribunal cancelled penalty levied under section 271(1)(a) on ground that Income-tax Officer passed penalty order without indicating period of delay and basis of calculation - Whether period of default in filing return was matter of simple calculation on basis of facts manifest from records - Held, yes - Whether when basis of calculation of penalty has been laid down in statute itself and, more so, when quantum has been fixed as in section 271(1)(a), there could be no legal requirement for Income-tax Officer to indicate basis of his calculation, since a mere reference to statutory provision and uncontroverted facts apparent from records would make position abundantly clear - Held, yes - Whether, therefore, Income-tax Officer's order imposing penalty could not be assailed on grounds mentioned in Tribunal' order - Held, yes FACTS The Tribunal cancelled the penalty levied under section 271(1)(a ) by the ITO on the ground that ITO had passed his order imposing penalty without indicating the period of delay and the basis for the calculation of penalty, and that the ITO did not judicially exercise his power for imposition of penalty. On reference: HELD From the assessment order and the notice of demand in this case, it was manifest that, the return for the relevant assessment year had not been filed by the assessee until the assessment order had been made. The assessment was completed on 10-3-1967, which was a matter of record, while the return had to be filed by 30-8-1962, giving due allowance for the two months' extension that was granted for that particular year. The period of default in filing the return was, therefore, a matter of simple calculation, on the basis of facts manifest from the records. There could be no dispute whatsoever that there was a default of over 54 months in filing the return. In regard to cause for delay, the assessee had submitted that the person who used to file the return on her behalf was ill for quite a long period and that later on he expired, it was due to this…

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