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TMI Blog2018 (8) TMI 1638X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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. In this affidavit it is also averred that fresh additional evidences are being placed on record and prayer was made for admission of these additional evidences under Rule 29 of Income-tax Rules, 1963 and prayer is made for admission of these additional evidences. The assessee is also enclosing Paper Book, Judgement of the Trial Court in the case of his father dated 20. 03. 2015 acquitting him fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ali 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 could not be furnished in the course of the assessment and the First Appellate stage as the father of the Managing Director was detained in judicial custody at Arthur Road Jail in criminal proceedings and other reason such as desertion of CA which prevented them from appearing and file the evidences before the au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 record and gone through the orders of authorities below. The facts with regard to the assessee s judicial custody between 2010-2015 was not disputed by the lower authorities. The CIT(A), though has given number of hearings, the assessee could not attend the hearing for the reasons beyond his control. No doubt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 which cumulatively lead to the non-appearances before the Authorities below. In this affidavit it is also averred that fresh additional evidences are being placed on record and prayer was made for admission of these additional evidences under Rule 29 of Income-tax Rules, 1963 and prayer is made for admis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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