ADVENTURE RESORTS AND CRUISES PVT. LTD., NEW DELHI V. DCIT, CIRCLE- 1(2), NEW DELHI

ITA 2337/DEL/2019

AI Insights

The case involves Adventure Resorts and Cruises Pvt. Ltd., the appellant, contesting an order from the CIT(A)-I, New Delhi, dated 16.01.2019, related to the Assessment Year 2015-16. The primary contention raised by the appellant was the lack of an appropriate opportunity to be heard by the CIT(A). The ITAT noted that the CIT(A) had dismissed the appeal due to non-proper submissions from the assessee and failure to appear on various dates, which the ITAT found insufficiently detailed in the CIT(A)'s order. Consequently, the ITAT decided to remand the case back to the CIT(A) for a thorough re-examination and a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113663 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-07-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 14-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.2337/Del./2019 (ASSESSMENT YEAR : 2015-16) Adventure Resorts and Cruises Pvt. Ltd., vs. DCIT, Circle 1 (2), 66 – 67, UGF, Charmwood Plaza, New Delhi. Eros Garden, Near Suraj Kund, Faridabad – 121 009 (Haryana). (PAN : AAACF6111G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Arun Kishore, CA REVENUE BY : Shri Kanv Bali, Sr. DR Date of Hearing : 17.07.2023 Date of Order : 19.07.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal filed by the assessee is directed against the order of ld. CIT (Appeals)-I, New Delhi dated 16.01.2019 pertaining to Assessment Year 2015-16. 2. Although assessee has raised various grounds but one ground is that the ld. CIT (A) did not give appropriate opportunity of being heard to the assessee. ITA No.2337/Del./2019 2 3. We have heard the ld. DR for the Revenue and perused the records. Assessee has sought adjournment but we find that the ld. CIT (A) has not adjudicated the appeal and has applied multiplan. Ld. CIT (A) has dismissed the appeal for non-proper submissions from the assessee. Ld. CIT (A) has not mentioned what was required and what was not provided by the assessee mentioning that on various dates, assessee did not appear and also not filed written submissions/paper book. 4. In our considered opinion and in the interest of justice, the matter may be remanded to ld. CIT (A) and ld. CIT (A) is directed to consider afresh and pass an appropriate speaking order after giving appropriate opportunity of being heard to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 19 th day of July, 2023. Sd/- sd/- (YOGESH KUMAR US) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 19 th day of July, 2023 TS ITA No.2337/Del./2019 3 Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT (A)-I, New Delhi 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.