GREENSPACE INFRATECH PVT. LTD.,VADODARA V. THE IITO,WARD-1(1)(3) NOW WARD-1(1)(1), VADODARA

MA 83/AHD/2025

AI Insights

The case involves Greenspace Infratech Pvt. Ltd., which filed a Miscellaneous Application concerning an earlier Tribunal order that dismissed their appeal following the company's name being struck off from the Register of Companies. The assessee argued that despite the strike-off, the appeal should be maintainable, citing precedents from the Supreme Court and other Tribunal decisions. The Revenue supported the original decision to dismiss the appeal. The Tribunal, referencing the Supreme Court's decision in CIT vs. Gopal Shri Scrips Pvt. Ltd., found that the appeal should be allowed to proceed, leading to the recall of the previous order and the scheduling of a new hearing date.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792037 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 25-08-2025
• Other Referred Cases: CIT vs. Gopal Shri Scrips Pvt. Ltd. (2019) 140 taxmann.ocm 192 (SC), Dwarka Portfolio Pvt. Ltd. (2022) 139 taxmann.com 977 (Delhi Tribunal)
• Laws Referred To: Companies Act, 2013, Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT
• Assessee Lawyers: HEMANT SUTHAR
• Keywords: Set aside

Judgement Text

"THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member Greenspace Infratech Pvt. Ltd. 102 Atlantic IV, 3, Abhishek Society, Nr. Natubhai Centre Race Course Circle, Vadodara PAN: AADCG8531G (Appellant) Vs The ITO, Ward-1(1)(1) Vadodara (Respondent) Assessee by: Shri Hemant Suthar, A.R. Revenue by: Shri Abhijit, Sr. D.R. Date of hearing : 26-09-2025 Date of pronouncement : 12-12-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This Miscellaneous Application is filed by the assessee in respect of order dated 22-04-2025 passed by the Tribunal. 2. The ld. A.R. submitted that when the name of the assessee is struck down from RoC u/s. 248 of the Companies Act, 2013, and certificate of incorporation issued to such company could not be treated as cancelled and thus appeal filed by the said assessee company is maintainable as per the decision of Hon’ble Apex Court in case of CIT vs. Gopal Shri Scrips Pvt. Ltd. (2019) 140 taxmann.ocm 192 (SC) and also the decision of the Tribunal M.A. No. 83/Ahd/2025 (In ITA No. 699/Ahd/2023) Assessment Year 2013-14 Printed from counselvise.com M.A. No. 83/Ahd/2025 Greenspace Infratech Pvt. Ltd., A.Y. 2013-14 2 in case of Dwarka Protfolio Pvt. Ltd. (2022) 139 taxmann.com 977 (Delhi Tribunal). 3. The ld. D.R. relied upon the decision of the Tribunal. 4. We have heard both the parties and perused all the relevant material available on record. The decision of Hon’ble Apex Court in case of Gopal Shri Scrips Pvt. Ltd. (supra), in the said case, the Hon’ble Apex Court held that the High Court was of the view that since the respondent company stands dissolved as a result of the order passed by Registrar of Companies u/s. 560(5) of the Companies Act, the appeal filed against such company which stands dissolved does not survive for its consideration on merits. In the said decision, the appeal was filed by the Revenue and in that context, the remark was made but ultimately the Hon’ble Apex Court has stated that provisions u/s. 506(5) proviso (a) of the Companies Act as per Chapter XV of the Income Tax Act which deals with liability in special cases and its clause (i) which deals with discontinuance of business or dissolution has to be taken into account while deciding the appeal and therefore set aside the said matter to the file of the Hon’ble High Court. The subsequent decisions of the Tribunal in case of Dwarka Portfolio P. Ltd. (supra) has taken view that the appeal filed by the assessee which was struck down, would be maintainable. Then, in line of consistency, the order dated 22.04.2025 in ITA No. 699/Ahd/2023 is recalled. Revenue may consider for filing of MA for recalling their appeal being ITA No. Printed from counselvise.com M.A. No. 83/Ahd/2025 Greenspace Infratech Pvt. Ltd., A.Y. 2013-14 3 510/Ahd/2023. The appeal being ITA No. 699/Ahd/2023 be listed for hearing on 28.01.2026. The Registry is directed to list the matter accordingly. No separate notice be given to both the sides. Therefore, this M.A. is allowed. 5. In the result, the M.A. filed by the assessee is allowed. Order pronounced in the open court on 12-12-2025 Sd/- Sd/- (Dr. BRR Kumar) (Suchitra Kamble) Vice President Judicial Member (True Copy) Ahmedabad : Dated 12/12/2025 आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलीय अिधकरण, अहमदाबाद Printed from counselvise.com "