9911796707
TMI Blog2018 (8) TMI 1638X X X X Extracts X X X X X X X X Extracts X X X X ..... additions/disallowance made by the Assessing Officer. It is also submitted by the Ld. Counsel for the assessee that even assessment was also made u/s. 143(3) r. w. s. 144 of the Act. It is also submitted that the Tribunal by ITA. No. 5137/Mum/2014 dated 11. 10. 2017 set-aside the appeal of the Director Mohammedali A Shaikh for A. Y. 2009-10 taking note of the fact the judicial custody of the Director between 2010-15 and also various circumstances beyond the control of the Director who could not pursue the claims before the lower authorities. Ld. Counsel for the assessee also invited our attention to the affidavit filed by the Managing Director Mr. Navid Mohammed Ali Shaikh who has deposed that the several documents relevant to the appeal c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessing Officer. It is also the same position before the First Appellate Authority as none appeared before him. Before us, it is submitted that due to the circumstances beyond the control of the Directors and desertion of CA etc. , assessee could not participate and furnish the evidences in the assessment and First Appellate proceedings. We notice that the Tribunal in ITA. No. 5137/Mum/2014 by order dated 11. 10. 2017 for the A. Y. 2009-10 considering the situation in the case of one of the Director's Mohammedali A Shaikh, restored the appeal and the additional evidences furnished by the assessee to the Assessing Officer for denovo adjudication observing as under: - "8. We have heard both the parties, perused material available on rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uce the evidences before the lower authorities. In the said affidavit dated 12. 12. 2017 executed by Mr. Navid Mohammed Ali Shaikh Director of the company it is averred and deposed that his father Mr. Mohammed Ali Abu Bakar Shaikh was detained in Judicial custody at Arthur road Jail for allegedly involved in a criminal conspiracy. It was deposed that his father was arrested on 21. 09. 2010 and was acquitted by Hon'ble Special Judge of Greater Mumbai on 20. 03. 2015 and thereafter was released from prison on 01. 06. 2015. It is averred and deposed that these proceedings before the courts as Police / CBI resulted in extreme stress and disturbances in the life's of the Directors and also it is averred that CA of the company deserted them w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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