Allowing the petition the Court held, that though the order dated March 31, 2011 recorded that the reply of the assessee was not satisfactory, it did not assign any reason for arriving at that conclusion when the assessee had taken the stand that on account of his ill health the return was not filed on time and delayed filing was not wilful nor intentional. The order was not valid. Discharge application is allowed. (AY.2009-10)