HIND HOTELS PVT LTD,DELHI vs. ITO WARD -11(3), DELHI

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ITA 8318/DEL/2025Status: DisposedITAT Delhi22 May 2026AY 2015-163 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 found that the CIT(A) should have provided one more opportunity to the assessee before passing an ex-parte order. Therefore, the appeal was restored to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-compliance. The assessee contended that the CIT(A) did not provide a finding on merits and requested the matter be restored for fresh consideration.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing adequate opportunity to the assessee.

AI-generated summary — verify with the full judgment below

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

Before: SHRI C.N. PRASAD & SHRI SANJAY AWASTHI

For Respondent: Ms. Harpreet Kaur, Sr DR
Hearing: 06.05.2026Pronounced: 22.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER

ITA No.8318/Del/2025 [Assessment Year: 2015-16] Hind Hotels Pvt. Ltd. Vs ITO C-3/7, Ground Floor, Ward- 11(3) Safdarjung Development Delhi Area, New Delhi-110016 PAN No.AABCH3359K Appellant Respondent Appellant by Sh. K. Sampath, Advocate Sh. Vishal Sehgal, Advocate Respondent by Ms. Harpreet Kaur, Sr DR Date of Hearing 06.05.2026 Date of Pronouncement 22.05.2026 ORDER PER C.N. PRASAD, J.M. This appeal is filed by the assessee against the order of the Ld. CIT(A)/NFAC dated 03.11.2025 for the A.Y. 2015-16 in sustaining the addition made by the AO.

2.

Ld. Counsel for the assessee at the outset submitted that the Ld. CIT(A) disposed off the appeal exparte for non compliance and without giving a finding on merits.

Ld. Counsel submitted that the matter may be restored to the file of the CIT(A) for fresh consideration.

3.

The Ld. DR has no serious objection.

4.

Considering the rival submissions and perusing the orders of the authorities below. We find that the Ld. CIT(A) disposed off the appeal on the ground that there is no compliance by the assessee. The table extracted in page -4 suggesting that out of four postings the assessee sought adjournment on two occasions and there was no compliance only on 23.09.2024 and 02.12.2024. However, it is observed that the order of the CIT(A) came to be passed on 03.11.2025 after a period of 11 months from the last date of hearing for non prosecution.

5.

In our considered view the Ld. CIT(A) should have given one more opportunity to the assessee before passing the order. Thus, in the interest of justice we restore this appeal of the Ld. CIT(A) to decide the issues afresh, in accordance with law after providing adequate opportunity of being heard to the assessee.

6.

In the result, the appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on 22.05.2026.

Sd/- Sd/-

[SANJAY AWASTHI] [C.N. PRASAD] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 22.05.2026 NEHA , Sr.P.S.* Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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