DHANSHREE DEVELOPERS PVT. LTD.,MUMBAI vs. ACIT, CENTRAL CIRCLE-27, NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMAN
PER SATBEER SINGH GODARA, JM
These assessee’s twin appeals
ITA
Nos.
1854
&
1855/Del/2023 for assessment years 2012-13 and 2016-17, arises against the Commissioner of Income Tax (Appeals)-31 [in short
“CIT(A)”], New Delhi’s orders, both dated 20.09.2022, passed in case nos.1010/21-22 and 1012/21-22, respectively, involving proceedings under sections 144/147/143(3) and 143(3) of the Assessee by None
Department by Sh. Rajesh Kumar Dhanesta, Sr. DR
Date of hearing
25.06.2025
Date of pronouncement
25.06.2025
ITA No.1854 & 1855/Del/2025
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Income-tax Act, 1961 (hereinafter referred to as ‘the Act’); respectively.
Cases called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
2. Delay of 213 days in filing both the assessee’s instant appeals, is condoned in larger interest of justice and Collector, Land &
Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).
3. Mr.
Dhanesta, learned departmental representative vehemently argues during the course of hearing in support of CIT(A)’s finding that the assessee had not filed any cogent evidence supporting it’s case; and, therefore, it’s instant appeals deserve to be dismissed.
4. It emerges at the outset during the course of hearing that the learned CIT(A) in it’s lower appellate order has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein.
5. We have given our thoughtful consideration to the foregoing rival stands and are of the considered view that since the CIT(A) has proceeded ex-parte against the assessee, possibility of some communication gaps between
ITA No.1854 & 1855/Del/2025
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6. Faced with this situation, in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeals back to the CIT(A) for it’s afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.
7. These assessee’s twin appeals ITA Nos. 1854 &
1855/Del/2023 are allowed for statistical purposes.
Order pronounced in the open court on 25th June, 2025 (S. RIFAUR RAHMAN)
JUDICIAL MEMBER
Dated: 25th June, 2025. RK/-