New Globe Logistik (P) Ltd. v. ITO

Case Laws Analysis
REFERRED MKJ Tradex Ltd. v. Dy. CIT 2018 TaxPub(DT) 1385 (Kol-Trib)
REFERRED Commissioner of Income-tax v. Groz Beckert Asia Ltd. 2013 TaxPub(DT) 0795 (P&H-HC)
REFERRED CIT v. Samtel Color Ltd. 2010 TaxPub(DT) 0330 (Del-HC)

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The Tax Publishers2023 TaxPub(DT) 3929 (Mum-Trib) IN THE ITAT MUMBAI ABY T. VARKEY, J.M. New Globe Logistik (P) Ltd. v. ITO I.T.A. No. 1757/Mum/2021 25 May, 2023 Assessee by: Nishit Gandhi Revenue by: Anil Gupta ORDER *Aby T. Varkey, J.M.* This is an appeal preferred by the assessee company against the order of the learned Commission (Appeals)-5, Mumbai dated 29-10-2019 for Assessment Year 2014-15. 2. At the outset, it is noted that there is considerable delay in filing of the appeal. The impugned order of the learned Commission (Appeals) was passed on 29-10-2019; however, according to assessee, the delay caused in filing of appeal cannot be attributed on assessee because the brief of the case was entrusted to Learned AR/CA Shri Uday Soman who did not inform promptly about the outcome of the impugned order to the assessee till 15-11-2019. And immediately thereafter, he entrusted the appeal to be filed to the lawyer and though he wanted to file the appeal before the Tribunal in Jan, 2020, the Covid-19 Pandemic had set in by early March, 2020. And thereafter, the assessee could file the same only in June, 2021. So therefore, there was a delay of around six hundred (600) days. According to Learned AR, if the period of Covid-19 is excluded, then the total number of days to be condoned would come to around ninety (90) days. After perusing the application of the assessee, it is found that due to the Covid-19 as well as the omission on the part of earlier Learne of the assessee to promptly inform the assessee about the outcome of the order of learned Commission (Appeals), the delay happened, which cannot be termed as deliberate on the part of assessee. Therefore, the delay caused after excluding Covid-19 Pandemic period comes to ninety (90) days only, the delay caused in filing of appeal is condoned. 3. The main grievance of the assessee is against the action of the learned Commission (Appeals) confirming the action of the learned Commission (Appeals) disallowing an amount of Rs.22,60,000 being club membership fees paid to Cricket Club of India as non-genuine and for non-business related expense. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2023 TaxPub(DT) 3929 (Mum-Trib)

IN THE ITAT MUMBAI

ABY T. VARKEY, J.M.

New Globe Logistik (P) Ltd. v. ITO

I.T.A. No. 1757/Mum/2021

25 May, 2023

Assessee by: Nishit Gandhi

Revenue by: Anil Gupta

ORDER

Aby T. Varkey, J.M.

This is an appeal preferred by the assessee company against the order of the learned Commission (Appeals)-5, Mumbai dated 29-10-2019 for Assessment Year 2014-15.

2. At the outset, it is noted that there is considerable delay in filing of the appeal. The impugned order of the learned Commission (Appeals) was passed on 29-10-2019; however, according to assessee, the delay caused in filing of appeal cannot be attributed on assessee because the brief of the case was entrusted to Learned AR/CA Shri Uday Soman who did not inform promptly about the outcome of the impugned order to the assessee till 15-11-2019. And immediately thereafter, he entrusted the appeal to be filed to the lawyer and though he wanted to file the appeal before the Tribunal in Jan, 2020, the Covid-19 Pandemic had set in by early March, 2020. And thereafter, the assessee could file the same only in June, 2021. So therefore, there was a delay of around six hundred (600) days. According to Learned AR, if the period of Covid-19 is excluded, then the total number of days to be condoned would come to around ninety (90) days. After perusing the application of the assessee, it is found that due to the Covid-19 as well as the omission on the part of earlier Learne of the assessee to promptly inform the assessee about the outcome of the order of learned Commission (Appeals), the delay happened, which cannot be termed as deliberate on the part of assessee. Therefore, the delay caused after excluding Covid-19 Pandemic period comes to ninety (90) days only, the delay caused in filing of appeal is condoned.

3. The main grievance of the assessee is against the action of the learned Commission (Appeals) confirming the action of the learned Commission (Appeals) disallowing an amount of Rs.22,60,000 being club membership fees paid to Cricket Club of India as non-genuine and for non-business related expense.