SAURASHTRA FUELS P.LTD, MUMBAI V. DCIT CIR 3(3), MUMBAI

ITA 7359/MUM/2012

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 1905 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 03-09-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 12-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B V JHAVERI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH E, MUMBAI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER ITA NO.7359/M/2012 ASSESSMENT YEAR: 2008-09 M/S. SAURASHTRA FUELS PVT. LTD., 93-C, MITTAL TOWER, NARIMAN POINT, MUMBAI 400 021 PAN: AAACS 7271G VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE 3(3), 6 TH FLOOR, AAYAKAR BHAVAN, MUMBAI - 400020 (APPELLANT) (RESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI B.V. JHAVERI, A.R. REVENUE BY : MS. SURABHI SHARMA, D.R. DATE OF HEARING : 06.10.2015 DATE OF PRONOUNCEMENT : 18.12.2015 O R D E R PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSES SEE AGAINST THE ORDER DATED 26.09.2012 OF THE COMMISSIONER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS THE CIT(A)] RELEVANT TO ASSESSMENT Y EAR 2008-09. 2. AT THE OUTSET, THE LD. A.R. OF THE ASSESSEE HAS STATED THAT THE APPEAL OF THE ASSESSEE BEFORE THE LD. CIT(A) HAS BEEN DISMISS ED ON THE GROUND OF LIMITATION. THE LD. CIT(A) HAS DISMISSED THE APPEA L OF THE ASSESSEE BEING BARRED BY LIMITATION WHILE DISMISSING THE APPLICATI ON OF THE ASSESSEE FOR CODONATION OF DELAY ON THE GROUND THAT THE ASSESSEE HAD NOT ADDUCED ANY SPECIFIC EVIDENCE TO JUSTIFY THE DELAY IN FILING TH E APPEAL. 3. THE LD. A.R. OF THE ASSESSEE BEFORE HAS BROUGHT OUR ATTENTION TO THE DULY SWORN AFFIDAVIT OF SHRI NAVIN AGRAWAL, GENERAL MANA GER ACCOUNTS AND FINANCE OF THE ASSESSEE AND THAT OF SHRI RAJESH GUL ABRAO RAUT, ANOTHER EMPLOYEE OF THE ASSESSEE COMPANY WHEREIN THE CHRONO LOGY OF EVENTS HAVE ITA NO.7359/M/2012 M/S. SAURASHTRA FUELS PVT. LTD. 2 BEEN NARRATED AND IT HAD BEEN STATED THAT THE DELAY IN FILING THE APPEAL BEFORE THE LD. CIT(A) WAS NOT INTENTIONAL OR DELIBERATE BU T DUE TO THE FACTS AND CIRCUMSTANCES NARRATED THEREIN. 4. WE HAVE GONE THROUGH THE SAID AFFIDAVITS. IN VI EW OF THE SUBMISSIONS MADE WHICH HAVE BEEN SUPPORTED WITH THE DULY SWORN AFFIDAVITS OF THE ABOVE SAID EMPLOYEES OF THE COMPANY, WE FIND THAT THE DEL AY IN FILING THE APPEAL BEFORE THE LD. CIT(A) WAS NOT INTENTIONAL OR DELIBE RATE BUT DUE TO THE CIRCUMSTANCES MENTIONED IN THE SAID AFFIDAVITS. HE NCE, CONSIDERING THE SHORT PERIOD OF DELAY AS WELL AS THE SUBMISSIONS AND THE CIRCUMSTANCES NARRATED IN THE SAID AFFIDAVITS, WE FEEL THAT THE INTEREST OF J USTICE WILL BE WELL SERVED IF THE DELAY IS CONDONED AND THE APPEAL IS HEARD ON MERITS BY THE LD. CIT(A). 5. WE, THEREFORE, SET ASIDE THE ORDER OF THE LD. CI T(A) AND CONDONE THE DELAY, IF ANY, IN FILING THE APPEAL BEFORE HIM AND DIRECT HIM TO DECIDE THE APPEAL OF THE ASSESSEE ON MERITS AFTER GIVING DUE O PPORTUNITY OF HEARING TO THE ASSESSEE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18.12.2015. SD/- SD/- (N.K. BILLAIYA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED:18.12.2015. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.