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Judgment
Heard learned counsel for the parties.
Learned counsel Mr. Jain submits that whether there was a reasonable cause or not, it is (not) question of fact.
We do not agree with Mr. Jain on this point. The facts in the case in hand are that for the earlier year 1978-79, the return was filed on 20th June, 1980. That was belated and penalty u/s 271(1)(a) was imposed.
Now the reason given for filing of the late return in the year concerned on 24th July, 1980, as the earlier returns were not filed, therefore, the return in this year could not be filed.
When the penalty u/s 271(1)(a) was imposed in the earlier year i.e., 1978-79 holding that there was no justified reason for not filing of the return in time when in the earlier year there was no reasonable cause for delay in filing the return, no benefit of that mistake or default can be given in the year under consideration i.e., 1979-80.
Even otherwise not filing the return of year 1978-79 is not reasonable cause for not filing the return in due time for asst. yr. 1979-80.
Whether there is a reasonable cause or not in not filing the return on or before due date is basically a question of fact.
No case is made out to interfere. Consequently, the reference application stands dismissed.