JINDAL GREEN CROP INTERNATIONAL PVT LTD,DELHI vs. PCIT(CENTRAL),DELHI-1, DELHI

At the outset, it was pointed out that there is a delay of 334 days in filing of the appeals for which it was submitted that application for condonation of delay has been filed and the reason is that the assessee- Company was represented by assessee Dalip Jindal who was in custody so P a g e | Jindal Green Crop International Pvt. Ltd. & Dalip Jindal (AY: 2018-19) he could not represented himself or the company. The ground substantiates condonation. Accordingly, the appeals are admitted for hearing.

At the time of hearing, Ld. Counsel drew our attention to the fact that during the proceedings u/s. 263 of the Act, assessee was in judicial custody in a case of Enforcement Directorate and his wife Smt. Shaloo Jindal had appeared before the Ld. Revisional Authority and appraised the authority that Sh. Dalip Jindal Director of the assessee-Company in is in judicial custody. However, the Ld. Competent Authority had not issued a fresh notice in due course of law, to serve Sh. Dalip Jindal through jail authorities.

Ld. Counsel stated at bar that though the process itself was prejudicial, however, assessee needs an opportunity to now represent the case adequately, before the Ld. Revisional Authority, to which Ld. DR could not object in all fairness, as otherwise it would be a case of non-service of the notice u/s. 263 of the Act and lack of opportunity of hearing.