DHANSHREE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 27, NEW DELHI, DELHI

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ITA 2673/DEL/2025Status: DisposedITAT Delhi16 October 2025AY 2014-15Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)4 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s orders for all assessment years and restored the appeals to the CIT(A)'s file for fresh adjudication on merits. The assessee was directed to provide necessary details. A specific direction was given regarding ITA No. 2676/Del/2025 concerning the correct assessment year.

What were the facts?

The assessee filed seven appeals against ex-parte orders of the CIT(A). The CIT(A) dismissed the appeals because the assessee failed to appear and provide submissions despite multiple opportunities, leading to additions made by the AO being confirmed. The revenue's adjournment application was dismissed.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeals ex-parte without deciding on merits when the assessee failed to appear, and whether a fresh opportunity should be granted to the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 144,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

For Appellant: Shri Gopal Sharma, CA (Virtual)
Hearing: 15/10/2025Pronounced: 15/10/2025

Heard together (3 matters)

ITA No.2673/Del/2025
ITA No.2675/Del/2025
ITA No.2677/Del/2025

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R PER MANISH AGARWAL, AM: These seven appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income Tax (Appeals)-31 Delhi [CIT(A), in short] all are dated 24.02.2025 for various assessment years and arising out of various orders as tabulated below: Sr. Nos. ITA No. Asstt. Year Order Appealed against 1. 2672/Del/2025 2011-12 u/s 147/143(3) 2. 2673/Del/2025 2014-15 u/s 144 3. 2674/Del/2025 2014-15 u/s 271(1)(c) 4. 2675/Del/2025 2015-16 u/s 143(3) 5. 2676/Del/2025 2015-16 (correct AY u/s 143(3) 2016-17) 6. 2677/Del/2025 2015-16 u/s 271(1)(c) 7. 2666/Del/2025 2017-18 u/s 143(3) 2. The revenue has filed adjournment application as the ld. CIT DR was on leave.

3.

From the perusal of the records we find that all the appeals are dismissed by Ld. CIT(A) ex-parte, as the assessee has not appeared before him despite of various opportunities provided by CIT(A), and the issues raised in the appeals for all the assessment years were not decided on merits.

4.

Looking to these facts, adjournment application filed by the revenue is dismissed and all the appeals are taken for hearing.

5.

Heard the counsel for the assessee and considered the material on record. A perusal of the impugned orders of ld. CIT(A) in all the appeals, clearly shows that the ld. CIT(A) has provided many opportunity of hearing to the assessee and when the assessee failed to respond on any occasion except seeking adjournments, it was in this backdrop that the ld. CIT(A) proceeded to dispose-off all the appeals filed by the assessee ex-parte by confirming the additions made by the AO. It is true that the to 2677 & 2666/Del/2025 Dhanshree Developers Pvt. Ltd. vs. DCIT assessee has not complied with the notices issued by ld. CIT(A) and did not file any submission in support of the grounds of appeal

taken and only adjournment were sought therefore it was prayed by ld. AR that one more opportunity be provided in the larger interest of justice and the matter be sent back to the file of ld. CIT(A) for fresh consideration

6. On careful consideration of the facts and in the larger interest of justice, we set aside the order of ld. CIT(A) for all the assessment years and restored back to his file for fresh adjudication on merit in accordance with law after giving one more opportunity to the assessee of being heard. Assessee is also directed to file all the requisite details in support of the grounds of appeal taken in all the assessment years.

7. It is further seen that in the appeal was filed against the order passed u/s 143(3) dt.28.12.2018 for AY 2016-17 however, inadvertently in Form No. 35 the assessment year was mentioned as AY 2015-16. The ld. CIT(A) while dismissing the appeal has not considered this error. In view of these facts, ld. CIT(A) is directed to decide the appeal preferred against the assessment order for AY 2016-17 as the grounds taken and other particulars filled in the Form 35 relates to AY 2016-17 only and separate appeals were filed for AY 2015-16.

8.

In the result, all the appeals filed by the assessee stands allowed for statistical purposes. Order pronounced in the open court on 15.10.2025.

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