GOLDEN TULIP FARMS PVT LTD,NEW DELHI V. ITO WARD - 12(1), NEW DELHI

MA 376/DEL/2025

AI Insights

The case involves Golden Tulip Farms P. Ltd., which filed a miscellaneous application to recall an earlier order dismissing their appeal. Initially, the appeal was dismissed because the assessee opted to participate in the DTVSV but later did not continue, leading to the revival of the dispute. The Tribunal had previously granted the liberty to the assessee to seek re-institution of the appeal if the DTVSV was not successful. Upon the assessee's request, the Tribunal recalled the earlier order and allowed the appeal to be heard on its merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839028 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 06-10-2025
• Laws Referred To: Direct Tax Vivad se Vishwas Scheme (DTVSV)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RINI HANDA
• Assessee Lawyers: PRANAV YADAV

Judgement Text

"MA No. 376/Del/2025 GOLDEN TULIP FARMS P. LTD. 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE RAJ KUMAR CHAUHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER MA No.376/DEL/2025 (In I.T.A No.8159/DEL/2019) Assessment Year: 2015-16 GOLDEN TULIP FARMS PVT. LTD., B-364, New Friends Colony, New Delhi-65. PAN NO.AABCG6092L Vs. INCOME TAX OFFICER, Ward 12(1), C.R. Building, New Delhi. अपीलाथ\u0007 Appellant यथ\u0007/Respondent Assessee by Shri Pranav Yadav, Advocate Revenue by Ms. Rini Handa, Sr. DR Date of hearing: 13.02.2026 Pronouncement on: 18.02.2026 आदेश /O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. In this case the assessee has moved a miscellaneous application requesting for recalling the order dated 28.04.2025 in ITA No.8159/Del/2019. The facts in brief are that through this order the appeal was dismissed since the assessee had approached the Income Tax Department for Direct Tax Vivad se Vishwas Scheme (DTVSV). However, later on the assessee did not participate in the scheme and hence, the amount sought to be settled under the DTVSV became alive again. 2. We find that in para 5 of the ITA No.8159/Del/20219 liberty was given to the assessee to approach the ITAT for re- Printed from counselvise.com MA No. 376/Del/2025 GOLDEN TULIP FARMS P. LTD. 2 institution of the appeal in case the relief under DTVSV was not successfully availed of. 3. Vide letter dated 06.10.2025 the assessee has informed that he did not participate in the DTVSV beyond a certain point and hence, the dispute was not settled at that stage. Now the assessee desires for recalling of the earlier order so that the appeal can be heard on merits. 4. The Ld. DR left it to the Bench to take an appropriate decision in the matter. 5. We have heard the Ld. AR/DR and have gone through the order in ITA No.8159/Del/2019. Since liberty was granted to the assessee for seeking re-institution of the appeal in case the DTVSV was not successful, we allow the order dated 28.04.2025 to be recalled and placed before a regular Bench for hearing on merit. 6. In the result, Miscellaneous Application is allowed. Order pronounced in the open court on 18.02.2026 Sd/- Sd/- (RAJ KUMAR CHAUHAN) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 18.02.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT Printed from counselvise.com MA No. 376/Del/2025 GOLDEN TULIP FARMS P. LTD. 3 ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "