DPL BUILDERS PRIVATE LIMITED,NEW DELHI vs. ACIT CENTRAL CIRCLE-3, NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMANAssessment Year: 2015-16 M/s. DPL Builders Pvt. Ltd., 46, South Ganesh Nagar, Patparganj, Delhi Vs. ACIT, Central Circle-3, Delhi PAN: AADCD4410D (Appellant)
PER SATBEER SINGH GODARA, JM
These twin appeals
ITA
Nos.
1722/Del/2023
and 1723/Del/2023 pertaining to different as many assessees, namely,
“M/s. DPL Builders Pvt. Ltd.” and “M/s. DPL Developers Pvt. Ltd.”
Assessee by None
Department by Ms. Pooja Swaroop, CIT(DR)
Date of hearing
23.06.2025
Date of pronouncement
23.06.2025
ITA No.1722/Del/2023 & 1723/Del/2023
2 | P a g e for assessment years 2015-16 and 2013-14 are directed against the Commissioner of Income Tax (Appeals)-23 [in short, the “CIT(A)”], New Delhi’s orders dated 01.05.2023 and 02.05.2023
passed in case nos. CIT(A), Delhi-23/10868/2014-15 and CIT(A),
Delhi-23/10088/2012-13; respectively, involving proceedings under section 153A of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Cases called twice. None appears at the assessees’ behest.
They are accordingly proceeded ex-parte.
2. It emerges at the outset during the course of hearing that the learned CIT(A)’s detailed discussion in lower appellate order has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein.
3. We have given our thoughtful consideration to the foregoing rival stand 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.1722/Del/2023 & 1723/Del/2023
3 | P a g e the taxpayers and the arguing counsel, could not be altogether ruled out.
4. Faced with this situation, we deem it appropriate, in the larger interest of justice, to restore the assessees’
instant appeals back to the CIT(A) for their afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayers shall plead and prove the cases at his own risk and responsibility, in consequential proceedings. Ordered accordingly.
5. These assessees’ twin appeals ITA Nos.1722/Del/2023
and 1723/Del/2023 are allowed for statistical purposes.
Order pronounced in the open court on 23rd June, 2025 (S. RIFAUR RAHMAN)
JUDICIAL MEMBER
Dated: 23rd June, 2025. RK/-