Tribunal held that, assessee suffered from neurological problems since, 2014 and was compelled to take the assistance of his manager and accountant, to look after his business activities. However, they failed to co-ordinate with the auditor’s office and the audit could not be completed within the stipulated time and there was a delay in filing the audit report. The assessee had a reasonable cause for delay in filing the audit report. Hence penalty u/s.271B is not warranted. (AY.2016-17)