M/S. FLY WINGS AVIATION PVT. LTD. , MUMBAI V. PR. CIT-9, MUMBAI

ITA 5337/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4961 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 14-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RONAK
• Keywords: Condonation of delay
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI F BENCH, MUMBAI [CORAM: PRAMOD KUMAR (VICE PRESIDENT) AND VIKAS AWASTHY (JUDICIAL MEMBER)] ITA NO. 5337/MUM/2019 ASSESSMENT YEAR: 2014-15 M/S. FLY WINGS AVIATION PVT. LTD. .APP ELLANT 302, COSMOS COURT PREMISES, S. V. ROAD, ANDHERI WEST, MUMBAI-400 056 [PAN: AABCF 3437 E] VS PR. COMMISSIONER OF INCOME TAX-9 MUMBAI ..........RESPONDENT APPEARANCES: USHA GAIKWAD FOR THE APPELLANT RONAK FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING: : FEBRUARY 09, 202 1 DATE OF PRONOUNCEMENT : FEBRUARY 09, 2021 O R D E R PER PRAMOD KUMAR, VP : 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HA S CALLED INTO QUESTION CORRECTNESS OF THE ORDER DATED 27.03.2019 PASSED BY THE PR. CIT(A) -9, MUMBAI IN THE MATTER OF ASSESSMENT U/S.143(3) OF THE INCOME TAX ACT, 1961, FOR THE A SSESSMENT YEAR 2014-15. 2. WHEN THIS APPEAL WAS TAKING UP FOR HEARING TODAY IT WAS NOTICED THAT THE APPEAL IS TIME BARRED BY 74 DAYS. IN SUPPORT OF THE PETITION SEEKING CONDONATION OF DELAY, THE ASSESSEE APPELLANT HAS FILED AN AFFIDAVIT CONTENTION SET OUT BELOW: I, SHRI RISHISH YADAV, AGED ABOUT 28 YEARS OF GURGA ON, INDIAN INHABITANT DO SOLEMNLY AFFIRM AND SATE AS UNDER: 1) I SAY THAT I AM THE DIRECTOR OF M/S. FLY WINGS AVIA TION PVT. LTD. AND, AS SUCH, WELL-CONVERSANT WITH THE FACTS AND CIRCUMSTANCES LE ADING TO THE BELATED FILING OF THE CAPTIONED APPEAL. ITA NO. 5337/MUM/2019 ASSESSMENT YEAR: 2014-15 PAGE 2 OF 4 2) I SAY THAT THE REVISION ORDER U/S. 263 OF THE ACT W AS PASSED ON 27/03/2019 BY THE PR. COMMISSIONER OF INCOME TAX-9, MUMBAI FOR A. Y. 2014-15 WHCIH WAS SENT TO THE ADDRESS MENTIONED IN THE ORDER AND RECE IVED ON 02/04/2019. 3) I SAY THAT THE ADDRESS TO WHICH THE REVISION ORDER U/S. 263 WAS SENT, I.E., 701, DEV RESIDENCY, N. ROAD NO. 4, JVPD SCHEME, NAVYUG S OCIETY, MUMBAI-400 056 IS THE RESIDENTIAL ADDRESS OF MR. VIJAY THAKORD AS THAKKAR, A SHAREHOLDER OF THE ASSESSEE COMPANY. HOWEVER, INADVERTENTLY IT WAS FORWARDED TO ME BELATEDLY. 4) I STATE THAT IT WAS DUE TO THE UNINTENTIONAL MISTAK E COMMITTED BY MR. VIJAY THAKORDAS THAKKAR THAT THE APPEAL COULD NOT BE FILE D. I SAY THAT THE CAPTIONED APPEAL IS DELAYED NOT DUE TO ANY MALA FID E OR DELIBERATE ACT ON THE PART OF THE ASSESSEE BUT FOR THE REASONS EXPLAINED HEREINABOVE. 5) I REPEAT AND REITERATE THE STATEMENTS AND AVERMENTS MADE IN THE ACCOMPANYING APPLICATION FOR CONDONATION OF DELAY A ND THEY MAY BE TREATED AS REPRODUCED VERBATIM IN THIS AFFIDAVIT. 6) I SAY THAT WHATEVER STATED ABOVE IS TRUE TO THE BES T OF MY KNOWLEDGE AND BELIEF. 3. THE ASSESSEE WISHES TO OPT FOR VIVID SE VISHWAS SCHEME AND HE CAN DO SO ONLY UPON THE DELAY BEING CONDONED AND THE APPEAL BEING ADJUD ICATED ON MERITS. IN ANY CASE, HAVING PERUSED THE PETITION, WE ARE SATISFIED ABOUT BONAFI DES OF DELAY. 4. SHRI RONAK, DEPARTMENTAL REPRESENTATIVE SUBMITS THAT HE HAS NO OBJECTION TO THE DELAY BEING CONDONED ONLY FOR THE REASON THAT THE A SSESSEE IS OPTING FOR SETTLEMENT OF PENDING DISPUTE UNDER VIVAD SE VISHWAS SCHEME. IT IS FOR TH IS SHORT REASON THAT HE IS NOT OPPOSING THE CONDONATION PETITION. 5. IN VIEW OF THE DISCUSSIONS AND BEARING IN MIND THE ENTIRETY OF THE MATTER, WE DEEM IT FIT AND PROPER TO CONDONE THE DELAY AND ADMIT THE A PPEAL FOR HEARING ON MERITS. IN THE MEANTIME, AS IS THE ASSESSEE HAS GIVEN AN ASSURANCE TO US-WHICH IS TAKEN ON RECORD, THE ASSESSEE MAY OPT FOR SETTLEMENT OF DISPUTE UNDER VI VAD SE VISHWAS SCHEME. ORDER ACCORDINGLY. PRONOUNCED IN THE OPEN COURT TODAY ON THE 9 TH DAY OF FEBRUARY, 2021 SD/- SD/- VIKAS AWASTHY PRAMOD KUMAR (JUDICIAL MEMBER) (VICE PRESIDENT) MUMBAI, DATED THE 9 TH DAY OF FEBRUARY, 2021 ROSHANI, SR.PS ITA NO. 5337/MUM/2019 ASSESSMENT YEAR: 2014-15 PAGE 3 OF 4 COPIES TO: (1) THE APPLICANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, MUMBAI