FOUR STAR HOSPITALITIES LLP,GHAZIABAD V. ACIT RANGE- 4, DELHI

ITA 1794/DEL/2025

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775094 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2018-2019
• Appeal Filed On: 24-03-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Assessee Lawyers: NEERAJ JAIN; P.K.MISHRA
• Keywords: Set aside

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 1792/Del/2025 : Asstt. Year : 2018-19 ITA No. 1793/Del/2025 : Asstt. Year : 2018-19 ITA No. 1794/Del/2025 : Asstt. Year : 2018-19 ITA No. 1795/Del/2025 : Asstt. Year : 2019-20 Four Star Hospitalities LLP, Plot No. 14, Site-IV, Sahibabad, Ghaziabad, U.P.-201010 Vs Addl. CIT, Central Range-4, New Delhi (APPELLANT) (RESPONDENT) PAN No. AAFFF4111N Assessee by : Sh. Neeraj Jain, CA & Sh. P. K. Mishra, CA Revenue by : Sh. Mahesh Kumar CIT-DR Date of Hearing: 01.09.2025 Date of Pronouncement: 01.09.2025 ORDER Per Satbeer Singh Godara, Judicial Member: The instant batch of four appeals pertains to the single assessee herein namely, Four Star Hospitalities LLP. All other relevant details thereof stand tabulated as under: Sl. No. ITA Nos. A.Y. Appellant Respondent Order passed against Proceedings u/s 1. 1792/Del/2025 2018-19 Four Star Hospitalities LLP Addl. CIT CIT(A)-28, New Delhi, DIN & order No.ITBA/APL/M/250/ 2024-25 / 1073816544(1) Dated 28.02.2025 271DA 2. 1793/Del/2025 2018-19 Four Star Hospitalities LLP Addl. CIT CIT(A)-28, New Delhi, DIN & order No. ITBA/APL/M/250/ 2024-25 / 1073277823(1) Dated 14.02.2025 271E Printed from counselvise.com ITA Nos. 1792 to 1795/Del/2025 Four Star Hospitalities LLP 2 3. 1794/Del/2025 2018-19 Four Star Hospitalities LLP Addl. CIT CIT(A)-28, New Delhi, DIN & order No. ITBA/APL/M/250/ 2024-25 / 1073277618(1) Dated 14.02.2025 271D 4. 1795/Del/2025 2019-20 Four Star Hospitalities LLP Addl. CIT CIT(A)-28, New Delhi, DIN & order No. ITBA/APL/M/250/ 2024-25 / 1073817699(1) Dated 28.02.2025 271DA 2. Heard both the parties at length. Case files perused. 3. Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts, the corresponding mitigating circumstances involving cash payments and loan herewith etc. in both the lower proceedings and therefore, in the larger interest of justice met in case, the matter(s) be restored back to the Assessing Officer. 4. This is indeed coupled with the facts that there is also no effective compliance to section 250(6) of the Act in the impugned lower appellate order stipulating points of determination to be framed followed by a detailed adjudication thereupon. It is therefore deemed appropriate in the larger interest of justice to set aside the assessee’s instant all four appeals back to the learned Assessing Officer for his afresh appropriate adjudication, within three effective opportunities of Printed from counselvise.com ITA Nos. 1792 to 1795/Del/2025 Four Star Hospitalities LLP 3 hearing at the assessee’s risk and responsibility, in consequential proceedings. Ordered accordingly. 5. These assessee’s four appeals ITA Nos. 1792 to 1795/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 01/09/2025. Sd/- Sd/- (S. Rifaur Rahman) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 01/09/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Printed from counselvise.com "