VIGEN HEALTHY TECH INDIA PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-26(2), NEW DELHI

ITA 6669/DEL/2019Status: HeardITAT Delhi09 February 2024AY 2016-17Bench: the assessing authority. Reference in this regard may be made to the case titled "Sarita Devi Vs ITO" [ITA No. 2363/DEL/2014] and copy of the same is annexed herewith as Annexure A-9.4 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the CIT(A) order was passed without affording the assessee an adequate opportunity to file submissions. Consequently, the case is remanded back to the CIT(A) for adjudication on merits after providing a proper opportunity of being heard to the assessee.

What were the facts?

The assessee challenged the disallowance of hospitality expenses of Rs. 10,68,717/- and an addition of unexplained cash credit of Rs. 4,42,358/-. The assessee contended that adequate opportunity to present documents and justifications was not provided before the assessment order and CIT(A) order were passed.

What were the issues?

Whether the disallowance of hospitality expenses and the addition of unexplained cash credit were justified, especially when the assessee was not given adequate opportunity of being heard or to submit evidence.

Which sections of the Income-tax Act were involved?

Section 37(1),Section 68,Section 71(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI

Hearing: 07.02.2024Pronounced: 09.02.2024

Per Dr. B. R. R. Kumar:- The present appeal has been filed by the assessee against the orders of ld. CIT(A)-9, New Delhi dated 12.06.2019. 2. The assessee has raised the following grounds: A. Because the respondent failed to appreciate that the assessment order dated 26.12.2018 was bad in law and against all settled judicial precedents. B. Because the respondent failed to appreciate that the assessment order dated 26.12.2018 is against basic notions of computation and assessment. C. Because the respondent failed to appreciate that the settled legal principle of "audi alteram partem" was not followed as the assessment order was passed without giving an opportunity to the appellant to put forth an

The order continues below.

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