TaxTMI 
TaxTMI 
2023 (12) TMI 539
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...., 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, 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....
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....ution 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 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....
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..... 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 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....
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....ck 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 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 asse....
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....oceeding ; 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. 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 ....