ROBUST RESORTS & HOSPITALITY LLP,DELHI vs. DCIT, CENTRAL CIRCLE-14, NEW DELHI

ITA 4312/DEL/2024Status: DisposedITAT Delhi12 November 2025AY 2016-17Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)5 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Assessing Officer's show cause notice was defective as it did not clearly specify the grounds for the proposed addition, violating the principles of natural justice. The addition made under Section 69C was therefore unjustified.

What were the facts?

The assessee's case was reopened under Section 147 of the Income Tax Act, leading to an addition of Rs. 2,25,87,173/- on account of alleged unexplained expenditure. The assessee contended they had no transactions with the entity from which the expenses were allegedly incurred.

What were the issues?

Whether the assessment order is vitiated due to a defective show cause notice and violation of principles of natural justice. Whether the addition under Section 69C was justified based on the provided show cause notice.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 143(3),Section 69C,Section 37(1),Section 143(2),Section 142(1),Section 56(2)(x)

AI-generated summary — verify with the full judgment below

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

Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMA

For Appellant: Shri Yudhisthir Mehtani, CA
For Respondent: Shri Ajay Kumar Arora, Sr.DR
Hearing: 04.11.2025Pronounced: 12.11.2025

PER ANUBHAV SHARMA, JM: This is an appeal preferred by the Assessee against the order dated 30.08.2024 of the Commissioner of Income-tax (Appeals)-26, New Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in appeal No.11108/2015-16 arising out of the appeal before it against the order dated 21.03.2022 passed u/s 147 r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ACIT, Central Circle-14, New Delhi (hereinafter referred to as the Ld. AO).

2.

Heard and perused the records. Brief facts of the case are that the case of the assessee was reopened u/s 147 of the Act by issuing notice u/s 148 of the Act dated 31.03.2021, base

The order continues below.

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