Income Tax Appellate Tribunal - Mumbai
M/S.Ambitions Flying Club Private ... vs Dcit 12(1)(1), Mumbai on 8 April, 2021
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 Vs. DCIT 12(1)(1) Club Pvt Ltd., Aayakar Bhavan, Room D-313, Sunderdha II, No. 223, MK Road, CHS Ltd., off S.V. Road, Mumbai - 400020. Borivali East, Mumbai -
400092.
PAN/GIR No. : AAGCA1574Q
Appellant .. Respondent
Appellant by : Shri Jubin Shah, AR
Respondent by : Shri Azar Zain, DR
Date of He aring 07.04.2021
Date of P ronouncement 08.04.2021
आदे श / O R D E R
PER PAVAN KUMAR GADALE JM:
These are the appeals filed by the assessee against the separate orders of the CIT(A)-20, Mumbai passed under 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 the appeals before the Honble Tribunal and the assessee has filed ITA Nos. 4615 & 4616/Mum/2018 M/s. Ambitions Flying Club Pvt ltd.,, Mumbai, -2- petition for condonation of delay alongwith affidavit. Further, the Ld CIT(A) has passed an ex-parte order and the assessee has to file evidences on the disputed 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 the ex-parte order and the assessee has to file evidences as envisaged by the LdAR. We Considering the principles of natural justice shall provide one more opportunity to the assessee to substantiate its case before the CIT(A) with evidences. The assessee should be provided adequate opportunity of hearing and shall cooperate in submitting the information for early disposal of the appeal and allow the grounds of appeal 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 आदे श क ितिल प अ े षत/Copy षत of the Order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent.
3. संबंिधत आयकर आयु / The CIT(A)
4. आयकर आयु (अपील) / Concerned CIT
5. वभागीय ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Mumbai
6. गाड* फाईल / Guard file.
आदे शानुसार/ BY ORDER, स या पत ित //True Copy//
1. ( Asst. Registrar) ITAT, Mumbai