TMI Blog2017 (10) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... before CIT(A), is no doubt beyond his control. Thus the issue needs to be re-examined by the AO in the light of the fact that the assessee was not able to appear during the assessment proceedings and appellate proceedings and also additional evidences filed by the assessee - decided in favour of assessee for statistical purposes. - I.T.A No.5137/Mum/2014 - - - Dated:- 11-10-2017 - Shri D.T. Garasia (JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) For the Appellant-Shri Prakash G Jhunjhunwala For the Respondent-Shri Suman Kumar ORDER Per G Manjunatha, AM: This appeal filed by the assessee is directed against the order of CIT(A)- 24, Mumbai dated 27-03-2014 and it pertains to AY 2009-10. The assessee h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts of the case. 2. At the time of hearing, the Ld.AR for the assessee submitted that there is a delay of 55 days in filing appeal before the Tribunal for which the assessee has filed a petition for condonation of delay along with affidavit explaining reasons for delay in filing appeal. The assessee further submitted that the assessee was under judicial custody at Arthur Road Jail for allegedly involved in criminal conspiracy of providing shelter to a criminal and was arrested on 21-09-2010 and kept in jail till he was acquitted by Hon ble Judge of Greater Mumbai, MOCA Court on 21-03-2015. Therefore, the assessee could not be able to file appeal immediately on receipt of appellate order from the CIT(A) on 15-04- 2014. There is a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act along with questionnaire calling for various details were issued. In response, Shri Haroon M.A. Shaikh, son of the assessee appeared and furnished the details as called for. The assessment was completed u/s 143(3) on 30-12-2011 determining total income at ₹ 85,25,193 inter alia making additions towards Income from house property, business income, cash received treated as income. Aggrieved by the assessment order, the assessee preferred appeal before the CIT(A). 5. Before CIT(A), the assessee neither appeared nor filed any details on various dates of hearing. Therefore, the CIT(A) passed exparte order and partly allowed appeal filed by the assessee, wherein he confirmed additions made by the AO towards cash receipts, business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearings, the assessee could not attend the hearing for the reasons beyond his control. No doubt, the assessee has to appear before the authorities if he is interested in prosecuting his appeal and file necessary evidence to justify his case. In this case, the reasons quoted by the assessee for not appearing before CIT(A), is no doubt beyond his control. Before us, the assessee has filed a paper book which contains various details and contended that these evidences were not before the AO as well as the CIT(A). Therefore, we are of the considered view that the issue needs to be re-examined by the AO in the light of the fact that the assessee was not able to appear during the assessment proceedings and appellate proceedings and also additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
