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

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 & 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

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. & 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.