IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL No. 1127 OF 2008. INCOME TAX APPEAL No. 1127 OF 2008. INCOME TAX APPEAL No. 1127 OF 2008. The Commissioner of Income-tax 13. ..Appellant. V/s. M/s Venus Exports, J.J.V. Chambers, 5 Keshavji Naik Road, ..Respondent. Mr A. S. Shivsaran, Advocate for the Appellant. None for the Respondent. CORAM: Dr.S. RADHAKRISHNAN CORAM: Dr.S. RADHAKRISHNAN CORAM: Dr.S. RADHAKRISHNAN AND V.C.DAGA, JJ. AND V.C.DAGA, JJ. AND V.C.DAGA, JJ. DATED: 18th NOVEMBER, 2008. DATED: 18th NOVEMBER, 2008. DATED: 18th NOVEMBER, 2008. P.C.: P.C.: P.C.: ---- ---- ---- 1. Heard the learned counsel for the Appellant. None appears for the Respondent. 2. In the above appeal, the Appellant is seeking to raise the following questions of law: 1. Whether on the facts and in the circumstances of the case the Tribunal was right in law in confirming the order of learned CIT (A) in directing to delete penalty imposed under Section 221 on the ground that there was reasonable cause for not paying SA Tax? 3. We have perused the Tribunal’s order dated 28th August, 2007. The Tribunal has recorded the reasons in paragraphs 3 and 4. The Tribunal has reiterated the findings recorded by the CIT(A) that the assessee was prevented from making payments on account of financial difficulties. Over and above, the Tribunal has also observed that this finding of fact has not been controverted before it by the learned departmental representative. Therefore, the Tribunal held that there was reasonable cause for not making the payments of self-assessed tax. We agree with the view taken by the CIT(A) in favour of the Assessee and against the Revenue. In view of the aforesaid categorical findings of fact, there is absolutely no merit in the appeal. No substantial question of law is involved. 4. In the result, the appeal is dismissed. (V.C. DAGA,J) (V.C. DAGA,J) (V.C. DAGA,J) (DR S. RADHAKRISHNAN,J) (DR S. RADHAKRISHNAN,J) (DR S. RADHAKRISHNAN,J)