Grand Nothing Hills Hotel & Resorts Pvt Ltd, New Delhi V. ACIT Circle-10(2), New Delhi

ITA 1525/DEL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7823 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Appeal Filed On: 25-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: EKTA VISHNOI
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER I.T.A. NO. 1525/DEL/2019 ASSESSMENT YEAR: 2015-16 GRAND NOTHING HILLS HOTEL & VS. ACIT, CIRCLE 10( 2), RESORTS PVT. LTD., NEW DELHI 19, DIGAMBER AGGARWAL JAIN MANDIR, RAJA BAZAR, GOLE MARKET, NEW DELHI 110 001 (PAN: AADCG3702H) (ASSESSEE) (RESPONDENT) ASSESSEE BY : SH. S. KRISHANAN, ADV. REVENUE BY : MS. EKTA VISHNOI, SR. DR. ORDER THIS APPEAL IS FILED BY ASSESSEE AGAINST THE ORDER DATED 02.1.2019 PASSED BY THE LD. CIT(A)-4, NEW DELHI RELATING TO A SSESSMENT YEAR 2015- 16 ON THE FOLLOWING GROUNDS:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE A ND IN LAW, THE LD. CIT(A) ERRED IN PASSING A NON-SPEAKING AND UNREASONED ORDER, WITHOUT TAKING INTO CONSIDERATION , COPIES EVIDENCE AS FILED IN THE IMPUGNED PROCEEDINGS. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE A ND IN LAW, THE LD. CIT(A) ERRED IN CONFIRMING THE ADDITIO N OF RS. 23,88,927/- UNDER THE HEAD ELECTRICAL GOODS EXPENS ES. 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE A ND IN LAW, THE LD. CIT(A) ERRED IN CONFIRMING THE ADDITIO N OF RS. 39,67,650/- UNDER THE HEAD FURNITURE & FIXTURE. 2 4. WITHOUT PREJUDICE TO GROUND NO. 2 & 3, THE ADDITION S CONFIRMED BY THE CIT(A) WAS HIGHLY EXCESSIVE ON TH E FACTS AND CIRCUMSTANCES OF THE CASE. 5. THE ASSESSEE SEEKS LEAVE TO ADD, MODIFY, FOREGO, OR OTHERWISE ALTER ALL OR ANY OF THE GROUNDS OF APPEAL AS TAKEN HEREINABOVE. 2. FACTS NARRATED BY THE REVENUE AUTHORITIES ARE NO T DISPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE NOT REPEATED HERE FOR THE SAKE OF BREVITY. 3. DURING THE HEARING, LD. COUNSEL FOR THE ASSESSEE HAS STATED THAT LD. CIT(A) HAS PASSED A NON-SPEAKING ORDER WITHOUT TAKI NG INTO CONSIDERATION THE EVIDENCES FILED BY THE ASSESSEE BEFORE THE LD. CIT(A). HE REQUESTED THAT ISSUES IN DISPUTE MAY BE SET ASIDE TO THE LD. CIT(A) TO DECIDE THE SAME AFRESH, AS PER LAW, AFTER THOROUGHLY EXAMINING THE EVIDENCES FILED BY THE ASSESSEE. HE HAS ALSO FILED THE PAPER BOOK C ONTAINING PAGES 1-223 TO SUPPORT OF THE CLAIM OF THE ASSESSEE. 4. ON THE OTHER HAND, LD. DR HAS NOT RAISED ANY SE RIOUS OBJECTION ON THE REQUEST OF THE LD COUNSEL FOR THE ASSESSEE. 5. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORDS, ESPECIALLY THE ORDER PASSED BY THE LD. CIT(A) ALONGWITH THE DO CUMENTARY EVIDENCE FILED BY THE ASSESSEE FOR SUBSTANTIATING THE CLAIM, I AM OF THE VIEW THAT THE IMPUGNED ORDER PASSED BY THE LD. FIRST APPELLAT E AUTHORITY IS NON- SPEAKING ORDER AND WITHOUT CONSIDERING THE EVIDENC ES FILED BY THE 3 ASSESSEE. KEEPING IN VIEW OF THE FACTS AND CIRCUMST ANCES AS EXPLAINED ABOVE AND IN THE INTEREST OF JUSTICE, I SET ASIDE T HE ISSUES IN DISPUTE TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTIONS TO DECID E THE SAME AFRESH, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE A SSESSEE AND CONSIDER ALL THE EVIDENCES / DOCUMENTS TO BE FILED BY THE AS SESSEE. ASSESSEE IS AT LIBERTY TO FILE ANY EVIDENCES FOR SUBSTANTIATING HE R CASE BEFORE THE AO AND DID NOT TAKE ANY UNNECESSARY ADJOURNMENT IN THE PRO CEEDINGS. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 14/10/2019. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE14/10/2019 SRB COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES