Jindal Green Crop International Pvt. Ltd. & Dalip Jindal (AY: 2018-19)

Parties Involved

Facts Summary

These appeals were preferred by the assessees, Jindal Green Crop International Pvt. Ltd. and Dalip Jindal, against the orders of the PCIT (Central), Delhi-1, passed under section 263 of the Income-tax Act, 1961. The assessee-company was represented by Dalip Jindal, who was in judicial custody during the proceedings. Due to his custody, there was a delay of 334 days in filing the appeals, for which an application for condonation of delay was filed and granted. During the proceedings, Dalip Jindal's wife appeared before the Revisional Authority and informed that he was in judicial custody. However, the competent authority did not issue a fresh notice to serve him through jail authorities.…

Legal Issues

• 1. Delay in filing the appeals and condonation of delay
• 2. Non-service of notice to Dalip Jindal due to his judicial custody

Judgment Outcome

Decided in favour of Assessee.

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