This is appeal, preferred by Revenue, under WT Act in which action of AAC cancelling penalty of Rs. 7,968 for late filing of Wealth-tax return for asst. yr. 1973-74, is disputed. assessee is retired Dy. Excise and Taxation Commissioner. There is n o dispute about fact that return filed by him was late by about 11 months, as it was filed on 5th June, 1974 whereas it ought to have been filed on o r before 30th June, 1973. assessee had requested for extension of tme twice for filing return, once upto 30th Oct., 1973 and then upto 30th Nov., 1973 on ground that he was suffering from gout and blood-pressure and due to his chronic ailment, he was unable to file return. However, after 30th Nov., 1973, he could not make any extension application for further time and filed return on 5th June, 1974. WTO while levying penalty under s. 18(1)(a) took into consideration extension applied for by assessee on basis of his chronic sickness of gout and blood-pressure but after last date till when extension was filed, i.e. 30th Nov., 1973, he levied penalty in sum of Rs. 7,968. When said levy came to be disputed before AAC of WT, he believed assessee as assessee had also submitted before him in form of statement before him in form of statement that he was chronic patient of gout and blood-pressure, he was retired DETC, it was due to ailment that he was conscious of nothing else but his health. AAC of WT reproduced his submission in para 3 of his order and believing him, cancelled penalty. ld. Departmental Representative Mr. C.L. Jain vehemently argued that time for which extension was applied, has already been taken note of by WTO and he levied penalty only for default of 7 months which should be confirmed. Over and again he submitted that assessee was not in such serious condition that he could not sign. However, when it was put by Bench as to what Revenue has to say about period covering two extensions in which reason was assessee s sickness which has been excluded, and that assessee s contention regarding sickness has been admitted. ld. senior Departmental Representative who was present, attempted to come to rescue of Junior Departmental Representative and he cited instances and reiterated very submission that gout and blood pressure is not such serious sickness that assessee could file return of his wealth. ld. counsel for assessee Mr. H.K.L. Bajaj, on other hand, relied on order of AAC of WT and submitted that it was purely due to sickness that return could not be filed in time. After taking into consideration rival submissions and looking to facts in background, we are unable to interfere in finding of ld. AAC of WT. There is no dispute about fact that extension was applied for upto 30th Nov., 1973 on ground that assessee was sick and same was granted in way that period has not been taken into consideration for assessee s default by Revenue. factum of sickness having been admitted, to say that gout and blood-pressure are not serious as to warrant any delay for filing of wealth-tax return, is just mentioned to be rejected. Once man is sick and sick in earning of his life after his retirement with ailment such as gout and blood- pressure, it will be too much to expect that priority be given by him to wealth- tax and income-tax matters against his ailment. Then seriousness of ailment is always to be known to one who is sick as it is always bearer who knows where shoe prinches. Instant is case of believing or not believing. assessee, who is retired DETC and his sickness having been admitted by Revenue as sufficient cause till 30th Nov., 1973 and he having made statement before AAC of Wt, which came to be believed by him, we hold that delay was due to adequate reason and penalty was rightly cancelled. In result, revenue s appeal is dismissed. *** WEALTH-TAX OFFICER v. JOGINDER BACHAN SINGH