9911796707
TMI Blog2023 (12) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... 12-13, 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, respectively. 2. First we are inclined to decide appeal i.e. ITA No.2423/Mum/2023 as a lead case which pertains to confirmation of assessment order. At the outset, we observe that assessment order dated 27/12/2019 under section 144 read with section 147 of the Act was passed, against which the Assessee though preferred its appeal by e-filing, mode on 21/12/2022, however, inspite of affording various opportunities of being heard by the Ld. Commissioner, neither appeared nor substantiated the delay of approximately 33 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 including India, running multiple businesses. 6. That while in operation, the company General Lifescience Distributors Gmbh was involved in the business of import and export of pharmaceutical products. 7. That the said company had no fixed place of business in India and was not holding a Permanent Account Number in India being a foreign company. 8. That I was detained in the jurisdiction of United Kingdom from March 2018 to October 2021. 9. That on expiry of the detention in the United Kingdom, I returned dia somewhere in the month of Oct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 Act, 1961 Whatever is stated hereinabove is true to the best of my knowledge, information and belief. Solemnly affirmed at Mumbai this 10th day of November, 2023 Sd/- Jacob Spoon Fielder (Deponent) Before Me. Sd/- R.A. ALATE B.SC.LL.B. NOTARY GRATETR MUMBER 1/B-7, Dongre Sadan, Mohill Village, Sakinaka, Mumbai-400 072 " 4. The Assessee, on the basis of aforesaid facts as stated in the affidavit mainly claimed that its director, Mr. Jacob Sporon Fielder, who was mainly operating the business of the Assessee company was in fact detained by the Police in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Ld. Commissioner may be condoned by imposing any condition including reasonable cost etc., which the Assessee undertakes to comply with. Considering the peculiar facts and circumstances as the Assessee's main Director/shareholder Mr. Jacob Sporon Fielder, who was operating the Assessee company, in fact, was entangled in 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 under section 144 read with section 147 of the Act. As the director, Mr. Jacob Sporon Fielder was in detention during the year 2019, 2020 & 2021 upto October, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judication of the case is required to be done; hence, we are inclined to set aside the ex-parte order passed by the Ld. Commissioner and consequently, remanding the instant case to the file of the Ld. Commissioner or decision on merit, but subject to deposit of Rs. 51,000/- in the Prime Minister's National Relief Fund (PMNRF) within 30 days of receipt of this order. Suffice to say, the Ld. CIT(A) shall afford reasonable opportunity to the Assessee and in case of further default, the Assessee shall not be entitled for any leniency. 5. Coming to ITA No.2422/Mum/2023, which pertains to imposition of penalty on the basis of the assessment order dated 27/12/2019 passed under section 144 read with section 147 of the Act, against which the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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