M/S.AMBITIONS FLYING CLUB PRIVATE LIMITED, MUMBAI V. DCIT 12(1)(1), MUMBAI

ITA 4615/MUM/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6339 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 26-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AZAR ZAIN
• Assessee Lawyers: JUBIN SHAH
• Keywords: Principle of natural justice; Condonation of delay
• Section: 143(3); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 4615 & 4616/MUM/2018 (A.YS: 2014-15 & 2013-14) M/S. AMBITIONS FLYING CLUB PVT LTD., D-313, SUNDERDHA II, CHS LTD., OFF S.V. ROAD, BORIVALI EAST, MUMBAI - 400092. VS. DCIT 12(1)(1) AAYAKAR BHAVAN, ROOM NO. 223, MK ROAD, MUMBAI 400020. PAN/GIR NO. : AAGCA1574Q APPELLANT .. RESPONDENT APPELLANT BY : SHRI JUBIN SHAH, AR RESPONDENT BY : SHRI AZAR ZAIN, D R DATE OF HEARING 07 .0 4 .2021 DATE OF PRONOUNCEMENT 08 .0 4 .2021 / O R D E R PER PAVAN KUMAR GADALE JM: THESE ARE THE APPEALS FILED BY THE ASSESSEE AG AINST THE SEPARATE ORDERS OF THE CIT(A)-20, MUMBAI PASSED UN DER SEC. 143(3) AND 250 OF THE ACT. 2.AT THE TIME OF HEARING,THE LD.AR OF THE ASSESSEE SUBMITTED THAT THERE IS A DELAY IN FILING BOTH TH E APPEALS BEFORE THE HONBLE TRIBUNAL AND THE ASSESSEE HAS FIL ED ITA NOS. 4615 & 4616/MUM/2018 M/S. AMBITIONS FLYING CLUB PVT LTD.,, MUMBAI, - 2 - PETITION FOR CONDONATION OF DELAY ALONGWITH AFFIDAV IT. FURTHER, THE LD CIT(A) HAS PASSED AN EX-PARTE ORDER AND THE ASSESSEE HAS TO FILE EVIDENCES ON THE DISPU TED ISSUES, WHICH GOES TO THE ROOTS OF THE CASE AND PRAYED FOR AN OPPORTUNITY TO SUBSTANTIATE THE CASE BEFORE THE CIT(A).CONTRA, THE LD.DR HAS NO SPECIFIC OBJECTIONS 3. WE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FOUND THE FACTS MENTIONED IN THE CONDONATION PETITION AND THE AFFIDAVIT ARE REASONABLE AND ACCORDINGLY CONDONE THE DELAY AND ADMIT THE APPEALS. SINCE THE LD.CIT(A) HAS PASSED T HE EX-PARTE ORDER AND THE ASSESSEE HAS TO FILE EVIDEN CES AS ENVISAGED BY THE LDAR. WE CONSIDERING THE PRINCIPLES OF NATURAL JUSTICE SHALL PROVIDE ONE MOR E OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CAS E BEFORE THE CIT(A) WITH EVIDENCES. THE ASSESSEE SHOU LD BE PROVIDED ADEQUATE OPPORTUNITY OF HEARING AND SHA LL COOPERATE IN SUBMITTING THE INFORMATION FOR EARLY DISPOSAL OF THE APPEAL AND ALLOW THE GROUNDS OF APP EAL OF THE ASSESSEE FOR STATISTICAL PURPOSES. ITA NOS. 4615 & 4616/MUM/2018 M/S. AMBITIONS FLYING CLUB PVT LTD.,, MUMBAI, - 3 - 4.IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 08.04.2021 SD/- SD/- (SHAMIM YAHYA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 08.04.2021 KRK, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) 4. ( ) / CONCERNED CIT 5. , , / DR, ITAT, MUMBAI 6. * / GUARD FILE. / BY ORDER, //TRUE COPY// 1. ( ASST. REGISTRAR) ITAT, MUMBAI