SYDS HOTELS & RESORTS PRIVATE LIMITED,DELHI vs. ITO, WARD 22(4), DELHI

ITA 1782/DEL/2026Status: DisposedITAT Delhi10 July 2026AY 2012-135 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the CIT(A)'s order to be contemptuous of the Delhi High Court's directions due to non-adherence to the timeline and inadequate consideration of the assessee's contentions. The Tribunal set aside the impugned order and remanded the matter back to the CIT(A) for fresh adjudication.

What were the facts?

The AO made additions under sections 68 and 69C. The CIT(A) confirmed some additions and deleted others. The Delhi High Court set aside the CIT(A)'s order and remanded it for a fresh decision within six weeks, with a hearing to be provided. However, the CIT(A) failed to adhere to the timeline and allegedly did not provide an adequate hearing.

What were the issues?

Whether the CIT(A) followed the directions of the Delhi High Court regarding timeline and providing a proper hearing. Whether the facts of the case were adequately adjudicated at the first appellate stage.

Which sections of the Income-tax Act were involved?

Section 68,Section 69C,Section 143(3),Section 147,Section 250,Section 260

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES: “A”, NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI SANJAY AWASTHI

For Appellant: Ms. Vibhooti Malhotra, Adv
For Respondent: Shri Balkrishan Gopal, Sr. DR
Hearing: 09.07.2026Pronounced: 10.07.2026

Per Sanjay Awasthi, Accountant Member:

1.

The present appeal arises from order dated 17.12.2025, passed under section 250 r/w section 260 of The Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), by ld. CIT(A) /NFAC (Delhi).

1.

1 This case has some important surrounding factors which deserve to be briefly mentioned. In this matter, the ld. AO passed an order under section 143(3) r/w section 147 of the Act, dated 15.12.2019, making an addition of Rs. 55,33, 289/- under section 68 of the Act and another addition of Rs. 83,000/- under 1

section 69C of the Act. Thereafter, the assessee approached the ld. CIT (Appea

The order continues below.

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