OMSHRI DEVPROCON LIMITED,KALOL, GANDHINAGAR V. DCIT, CIRCLE 3(1)(1), AHMEDABAD

MA 125/AHD/2025

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The case involves Omshri Devprocon Ltd., which filed a Miscellaneous Application concerning an ex-parte order passed by the Income Tax Appellate Tribunal. The application was based on the grounds that the company was unaware of the Tribunal's order until a tax consultant approached the company liquidator regarding dues. The Tribunal had previously granted the company liberty to take fresh steps after a resolution plan was rejected by the NCLAT. The company argued that the delay in filing the application should be condoned, citing a precedent that the limitation period should be counted from the date of service of the order, not the date of the order itself. However, the Tribunal dismissed the application, stating it did not have the authority to condone the delay and that the assessee had not justified the absence on the hearing date.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827664 (ITAT-AHMEDABAD)
• Duration Of Justice: 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-01-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 12-12-2025
• Other Referred Cases: Tech knoweledgy Interactive Partners P. Ltd. vs. ITO (2021) 130 taxmann.com 194
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT
• Assessee Lawyers: S.N. DIVATIA
• Keywords: Condonation of delay; Period of limitation; Time period of passing order

Judgement Text

" THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member Omshri Devprocon Ltd. C/o Sanjay Thakkar, Dev House, Opp. Aranya Farm, Nr. Electrotherm, Shilaj-Palodiya Road, Palodiya, Kalal, Gandhinagar PAN: AACCD1788P (Appellant) Vs The DCIT, Circle 3(1)(1) Ahmedabad (Respondent) Assessee by: Shri S.N. Divatia, A.R. Revenue by: Shri Abhijit, Sr. D.R. Date of hearing : 19-12-2025 Date of pronouncement : 07-01-2026 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This Miscellaneous Application is filed by the assessee in respect of order dated 12-03-2025 passed by the Tribunal. 2. The Ld. A.R. submitted that the Tribunal has passed ex-parte order and in fact the resolution plan placed before the NCLAT was rejected on 02-11-2023 and on 08-01-2024 M.A. No. 125/Ahd/2025 (In ITA No. 133/Ahd/2024) Assessment Year 2018-19 Printed from counselvise.com M.A. No. 125/Ahd/2025 Omshri Devprocon Ltd., A.Y. 2018-19 2 granted liberty to take fresh steps. The ld. A.R. submitted that there is a delay of 73 days, same may be condoned. The ld. A.R. submitted that the hard copy of the order of the Tribunal dated 12-03-2025 recently downloaded i.e. on last week Nov, 2025 when the tax consultant approached the company liquidator who inquired about the dues. In respect of the IBC proceedings u/s. 61 before the NCLAT, the Company Appellate Tribunal vide order dated 12-11- 2025 upheld the order dated 08-01-2024. Therefore, the ld. A.R. submitted that the delay is not deliberate and also relied upon the decision in the case of Tech knoweledgy Interactive Partners P. Ltd. vs. ITO (2021) 130 taxmann.com 194 wherein it was held that for workability of scheme of section 254(2), the limitation period is to be counted from date of service of order and not from date of order. Therefore, the ld. A.R. submitted that the matter may be restored for fresh hearing. 3. The ld. D.R. opposed the condonation of delay stating that as per provisions of section 254(2) of the Income Tax Act, the applicant must file Miscellaneous Application rectification in the order being the period of six months. As regards the merits of the case, the ld. D.R. relied upon the order of the Tribunal. 4. We have heard both the parties and perused all the material available on record. It is pertinent to note that the assessee has not explained why the assessee remained absent on the date of hearing i.e. on 06-03-2025 even if the Printed from counselvise.com M.A. No. 125/Ahd/2025 Omshri Devprocon Ltd., A.Y. 2018-19 3 assessee has approached the National Company Law Tribunal which rejected the resolution plan on 02-11-2023 and the Appellate Tribunal has upheld its order on 08-01- 2024, the adjudicating authority passed order on 03-07- 2025 but the assessee has not taken the cognizance of appearing before the Income Tax Appellate Tribunal and informing the same situation before the Tribunal. Thus, the delay before the Tribunal has not been explained justifiably by the ld. A.R.. In fact as per the provisions of section 254 of the Income Tax Act, the Tribunal does not have the power to condone the delay. The assessee has to approach the appropriate forum for condonation of delay in filing Miscellaneous Application as the Income Tax Appellate Tribunal do not have power to condone delay in filing Miscellaneous Application. Thus, the Miscellaneous Application is dismissed. 5. In the result, the Miscellaneous Application is dismissed. Order pronounced in the open court on 07-01-2026 Sd/- Sd/- (Dr. BRR Kumar) (Suchitra Kamble) Vice President Judicial Member Ahmedabad : Dated 07/01/2026 a.k. आदेश क\u0006 \u0007\bत ल प अ\u000fे षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. Printed from counselvise.com M.A. No. 125/Ahd/2025 Omshri Devprocon Ltd., A.Y. 2018-19 4 By order/आदेश से, उप/सहायक पंजीकार आयकर अपील\u0012य अ\u0013धकरण, अहमदाबाद Printed from counselvise.com "