1988 PTD 746

ORDER

1. The assessee in this appeal relating to assessment year 1977-78 contests the penalty imposed at Rs.1,100 under section 28(3)(b) of the Income Tax Act, for default of payment of advance tax under section 18-A(1). It was contended by the Appellant Representative that the advance tax to be paid by the assessee was Rs.875, which was duly paid in State Bank of Pakistan on 11th June, 1977. Since the original receipt was misplaced certificate from the Treasury Officer was duly produced before the Appellate Assistant Commissioner. That certificate was also produced before me and showed the factum of payment of the entire amount of Rs.875 on 11th June, 1977. This plea of the assessee was rejected by the Appellate Assistant Commissioner on the sole ground that the Income Tax Officer had reported that the payment had not been received in his office as per D.C.R. I am afraid this is hardly a ground for rejecting the plea of the assessee. In regard to the payment of advance tax the Appellate Assistant Commissioner has admitted that the amount of Rs.875 according to the certificate produced by the assessee had been duly paid. This was the amount, which was required to be paid by the assessee under section 18-A(1) . It is not the duty of the assessee to show that the amount deposited by him in the State Bank of Pakistan also reached the office of the Income Tax Officer or it should be entered in his records. Once the admitted payment of advance tax was made within the prescribed period no penalty could be imposed on the assessee. The penalty is, therefore, cancelled. The appeal succeeds accordingly.

2. M.B.A./533/T Appeal accepted.