DHANSHREE DEVELOPERS PRIVATE LIMITED,MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 27, NEW DELHI, DELHI

ITA 2672/DEL/2025

AI Insights

The case involves multiple appeals by Dhanshree Developers Private Limited against the orders of the Commissioner of Income Tax (Appeals)-31 Delhi for various assessment years. The appeals were initially dismissed ex-parte by the CIT(A) due to the non-appearance of the assessee despite multiple opportunities. The Tribunal, considering the circumstances and in the interest of justice, decided to set aside the CIT(A)'s orders and remand the cases for fresh consideration. Additionally, an error in the assessment year mentioned in one of the appeals was corrected by the Tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779041 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 23-04-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: GOPAL SHARMA; VIRTUAL
• Keywords: Set aside
• Section: 144; 143(3); 271(1)(c)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2672/Del/2025 (ASSESSMENT YEAR 2011-12) ITA No.2673/Del/2025 (ASSESSMENT YEAR 2014-15) ITA No.2674/Del/2025 (ASSESSMENT YEAR 2014-15) ITA No.2675/Del/2025 (ASSESSMENT YEAR 2015-16) ITA No.2676/Del/2025 (ASSESSMENT YEAR 2015-16) ITA No.2677/Del/2025 (ASSESSMENT YEAR 2015-16) ITA No.2666/Del/2025 (ASSESSMENT YEAR 2017-18) Dhanshree Developers Private Limited, 602, Radha Mukund, B.P. Road, Dahisar (W), Mumbai-400068. PAN-AACCD6182F Vs. DCIT, Central Circle-27, New Delhi. (Appellant) (Respondent) Assessee by Shri Gopal Sharma, CA (Virtual) Department by Adjournment Application by CIT-DR Date of Hearing 15/10/2025 Date of Pronouncement 15/10/2025 Printed from counselvise.com 2 ITA Nos.2672 to 2677 & 2666/Del/2025 Dhanshree Developers Pvt. Ltd. vs. DCIT O R D E R PER MANISH AGARWAL, AM: These seven appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income Tax (Appeals)-31 Delhi [CIT(A), in short] all are dated 24.02.2025 for various assessment years and arising out of various orders as tabulated below: Sr. Nos. ITA No. Asstt. Year Order Appealed against 1. 2672/Del/2025 2011-12 u/s 147/143(3) 2. 2673/Del/2025 2014-15 u/s 144 3. 2674/Del/2025 2014-15 u/s 271(1)(c) 4. 2675/Del/2025 2015-16 u/s 143(3) 5. 2676/Del/2025 2015-16 (correct AY 2016-17) u/s 143(3) 6. 2677/Del/2025 2015-16 u/s 271(1)(c) 7. 2666/Del/2025 2017-18 u/s 143(3) 2. The revenue has filed adjournment application as the ld. CIT DR was on leave. 3. From the perusal of the records we find that all the appeals are dismissed by Ld. CIT(A) ex-parte, as the assessee has not appeared before him despite of various opportunities provided by CIT(A), and the issues raised in the appeals for all the assessment years were not decided on merits. 4. Looking to these facts, adjournment application filed by the revenue is dismissed and all the appeals are taken for hearing. 5. Heard the counsel for the assessee and considered the material on record. A perusal of the impugned orders of ld. CIT(A) in all the appeals, clearly shows that the ld. CIT(A) has provided many opportunity of hearing to the assessee and when the assessee failed to respond on any occasion except seeking adjournments, it was in this backdrop that the ld. CIT(A) proceeded to dispose-off all the appeals filed by the assessee ex-parte by confirming the additions made by the AO. It is true that the Printed from counselvise.com 3 ITA Nos.2672 to 2677 & 2666/Del/2025 Dhanshree Developers Pvt. Ltd. vs. DCIT assessee has not complied with the notices issued by ld. CIT(A) and did not file any submission in support of the grounds of appeal taken and only adjournment were sought therefore it was prayed by ld. AR that one more opportunity be provided in the larger interest of justice and the matter be sent back to the file of ld. CIT(A) for fresh consideration 6. On careful consideration of the facts and in the larger interest of justice, we set aside the order of ld. CIT(A) for all the assessment years and restored back to his file for fresh adjudication on merit in accordance with law after giving one more opportunity to the assessee of being heard. Assessee is also directed to file all the requisite details in support of the grounds of appeal taken in all the assessment years. 7. It is further seen that in ITA No. 2676/Del/2025, the appeal was filed against the order passed u/s 143(3) dt.28.12.2018 for AY 2016-17 however, inadvertently in Form No. 35 the assessment year was mentioned as AY 2015-16. The ld. CIT(A) while dismissing the appeal has not considered this error. In view of these facts, ld. CIT(A) is directed to decide the appeal preferred against the assessment order for AY 2016-17 as the grounds taken and other particulars filled in the Form 35 relates to AY 2016-17 only and separate appeals were filed for AY 2015-16. 8. In the result, all the appeals filed by the assessee stands allowed for statistical purposes. Order pronounced in the open court on 15.10.2025. Sd/- Sd/- (SATBEER SINGH GODARA) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:16.10.2025 PK/Sr. Ps Printed from counselvise.com 4 ITA Nos.2672 to 2677 & 2666/Del/2025 Dhanshree Developers Pvt. Ltd. vs. DCIT Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "