Dhanashree Developers P Ltd., Maharashtra V. ACIT,Central Circle- 27, New Delhi

MA 267/DEL/2023

AI Insights

The case involves M/s Dhanashree Developers Pvt. Ltd., which filed Miscellaneous Applications seeking the recall of ex-parte orders issued by the Income Tax Appellate Tribunal for three consecutive assessment years. The assessee attributed the inability to attend the hearings and respond to the notices to a severe financial crisis, which resulted in the attachment of all their bank accounts by the Sales Tax Department of Maharashtra. This financial distress prevented them from hiring legal counsel or representatives to manage their legal affairs. The Departmental Representative did not object to the recall of the orders. Consequently, the Tribunal decided to recall the ex-parte orders to ensure justice and fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121884 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 19-10-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 20-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA Nos.265 to 267/Del/2023 (Arising out of ITA Nos.1848, 1849 & 3065/DEL/2016) [Assessment Years: 2010-11, 2011-12 & 2012-13] M/s Dhanashree Developers Pvt. Ltd. C/o.-Dave & Padvekar Associates, 408, Maker Bhavan, No.3, 21, New Marine Lines, Mumbai-400020 Vs DCIT, Central Circle-27, New Delhi PAN-AACCD6128F Assessee Revenue Assessee by Sh. Girish Dave and Sh. Tanzil Padvekar, Advocate Revenue by Sh. Sandip Kumar Mishra, Sr. DR Date of Hearing 20.10.2023 Date of Pronouncement 26.10.2023 ORDER PER SHAMIM YAHYA, AM, By way of these Miscellaneous Applications, the assessee seeks recalling of the orders of the Tribunal dated 05.12.2019 for AY 2010-11 in ITA No.1848/Del/2016, 06.12.2019 for AY 2011-12 in ITA No.1849/Del/2016 and 28.05.2018 for AY 2012-13 in ITA No.3065/Del/2016 respectively. 2. The aforesaid order was passed ex-parte. The reasonable cause attributed in this regard is the financial crisis as the assessee was not able to discharge burden of payment statutory dues due to which all the bank accounts were attached by the Sales Tax Department of Maharashtra. Therefore, it could barely manage it own survival and the 2 MA Nos.265 to 267/Del/2023 assessee was not able to hire its counsel or Authorized Representative to discharge the function. In these circumstances, it is prayed that the aforesaid order may kindly be recalled. The Ld. DR did not have any objection to the above proposition. Accordingly, in the interest of justice, we recall the aforesaid order of the Tribunal. The Registry is directed to fix the appeal in normal course. 3. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 26 th October, 2023. Sd/- Sd/- [KUL BHARAT] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated: 26.10.2023. f{x~{tÜ f{x~{tÜf{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi