TMI Blog2023 (12) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... various litigations including detention in the jurisdiction of United Kingdom from March, 2018 to October, 2021 and, therefore, could not pursue the assessment proceedings, which resulted into passing the assessment order dated 27/12/2019 as ex-parte u/s 144 r.w.s. 147 of the Act. As the director, was in detention during the year 2019, 2020 2021 upto October, therefore, could not file the appeal before the Ld. Commissioner upto October, 2021. Further, after coming to India, took stock of the various proceedings and started pursuing the legal remedies and consequently on 22/12/2022 filed the appeal electronically before the Ld. Commissioner. Though there is gap of one year as the Assessee s director returned back to India in the month ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endra Kumar Choudhry (Judicial Member) And Shri Gagan Goyal (Accountant Member) For the Assessee : Shri Devendra Jain For the Department : Shri Harshad S. Vengurkar (CIT-DR) And V.K. Chaturvedi Sr.AR ORDER PER N.K. CHOUDHRY (JM): These appeals have been preferred by the Assessee against the orders both dated 11/05/2023 impugned herein passed by the Ld. Commissioner of Income-tax (in short, Ld. Commissioner) under section 250 of the Income-tax Act, 1961 (in short, the Act) for the A.Y. 2012-13, whereby the Ld. Commissioner upheld the Assessment order dated 27/12/2019 passed under section 144 read with section 147 of the Act as well as the penalty order dated 21/09/2021 passed under section 271(1)(c) of the Act, resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on as follows: 1. That I am a Danish National having residential address in India at Apt. 1701, Tivoli Building, Hiranandani Gardens,'Powai, Mumbai- 76 2. That I was residing in India from 2005 to 2018. 3. That I was the erstwhile shareholder and ex-director in the company by the name and style General Lifescience Distributors Gmbh, incorporated in Seychelles bearing Registration Number 046004 having address at Suite 9, Ansuya Estate, Revolution Avenue, Victoria, Mane, Seychelles. 4. That the said company General Lifescience Distributors Gmbh has now been struck off w.e.f 01.01.2017. 5. That apart from the aforesaid company, I was a director in certain other entities incorporated in various jurisdictions includi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of detention, I was having no access to telephone or internet and therefore could not manage the business activities and comply with statutory notices. Multiple proceedings had been initiated against me in the interim under various laws for the time being in force. 16. That on my return to India, it took some time to take stock of various proceedings and the legal remedies to be pursued. 17. That thereafter, an appeal was filed electronically on 22.12.2022 along with an application to condone the delay due to the aforesaid reasons. 18. Hence, this affidavit is being made in support of my application to condone the delay in filing of appeal before the Commissioner of Income tax(Appeals) under section 246A of the Income tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ielder to sign the instant appeal as Mr. Jacob Sporon Fielder, had no access to telephone or internet and, therefore, could not manage the business activities and comply with the statutory notices, which resulted into initiation of multiple proceedings against him under various laws. However, on return to India in October, 2021, it took some time to take stock of various proceedings and the legal remedies to be pursued. Thereafter the appeal was filed electronically on 22/12/2022 along with an application for condonation of delay. Hence, considering peculiar facts and circumstances of the case, the delay occurred before the Ld. Commissioner may be condoned by imposing any condition including reasonable cost etc., which the Assessee undertak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances as the assessment order dated 27/12/2019 was passed as ex-parte U/s 144 read with section 147 of the Act and thereafter from March 2020 onwards Covid-19 period was started and the Hon ble Apex Court excluded the period from March 15, 2020 to February 28, 2022 while computing the period of limitation for filing of any suit, appeal, application, or proceeding ; Ld. Commissioner decided the appeal filed by the Assessee in limine but not on merit; even otherwise no prejudice shall be caused to the Revenue Department if the case is directed to be decided on merit; substantial justice also demands that proper adjudication of the case is required to be done; hence, we are inclined to set aside the ex-parte order passed by the Ld. Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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