TMI Blog2023 (10) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... l is likely to be hampered on account of his absence. If any attempt is made to prolong the proceeding, the Magistrate is competent to pass any order as it deems fit and proper. The petitioner is her application for dispensing with her personal appearance under Section 205 of the Code has taken the ground that she is a housewife and has to look after day to day affairs of her house and thus her personal appearance be dispensed with - The question whether the petitioner is a housewife or a businesswoman is not of such material and the only aspect is to be looked into whether her attendance before the Court is necessary in the facts and circumstances of the case. The case of the complainant is based on documents. From the impugned order it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in Hongkong. It is further alleged that the petitioner and others have substantial share holding in all those companies. During search and seizure by the income tax authorities it revealed that the companies have bank accounts in HSBS, Hongkong. However, neither of those bank accounts have been disclosed in the Assessment Year 2012-2013, 2013-2014 and 2014-2015. Since the petitioner along with others did not disclose the income in the income tax nor availed the compliance window under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, the petitioner along with others so named committed the alleged offence. The complaint was registered as C-2197 of 2019 and process was issued against the petitioner an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for opposite parties submits that the petitioner, being one of the Directors of the companies has failed to disclose her income from running the companies based in foreign land and that due to such undisclosure the income tax authorities initiated the complaint case. The provision under Section 50 of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 is a serious offence and as such exempting the petitioner s personal appearance would in the long run hamper the administration of justice. She further indicates that the petitioner has purposefully evaded to appear before the learned Trial Court. Moreover there is every possibility that the petitioner might leave the country and thus there is flight risk. The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as it deems fit and proper [See Gajanand Goyal and Ors. versus Asiya Begum reported in (2005) 12 SCC 331 ]. In Bhaskar Industries Ltd. versus Bhiwani Denim Apparels Ltd. and Others reported in (2001) 7 SCC 401 , the Hon ble Supreme Court has held as follows:- 14. The normal rule is that the evidence shall be taken in the presence of the accused. However, even in the absence of the accused such evidence can be taken but then his counsel must be present in the court, provided he has been granted exemption from attending the court. The concern of the criminal court should primarily be the administration of criminal justice. For that purpose the proceedings of the court in the case should register progress. Presence of the accus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... complaint precisely is based on documents, I am of the opinion that personal appearance of the petitioner may be dispensed with subject to certain conditions as follows:- i) That the accused petitioner shall submit a written undertaking before the learned Trial Court that she will not challenge her identity and the trial will proceed in her absence but in presence of her advocate-on-record. ii) The accused-petitioner shall also give written undertaking before the learned Trial Court that she will appear as and when required by the learned Court. iii) The petitioner shall not leave the country without the prior permission of the learned trial Court. I find substance in the submission of Mr. Banerjee, learned advocate for the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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