FOUR STAR HOSPITALITIES LLP,GHAZIABAD vs. ACIT RANGE- 4, DELHI

PDF · subscribers
ITA 1794/DEL/2025Status: DisposedITAT Delhi01 September 2025AY 2018-19Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. Sh. Rifaur Rahman (Accountant Member)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal observed that due to communication gaps, the assessee could not effectively present its case before the lower authorities. Additionally, the lower appellate order lacked effective compliance with Section 250(6) of the Act. Therefore, in the interest of justice, the matters were set aside to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee, Four Star Hospitalities LLP, filed four appeals against assessment orders for AYs 2018-19 and 2019-20. The appeals pertained to orders passed under Sections 271DA and 271E of the Income Tax Act.

What were the issues?

Whether the lower appellate authority's order was adequate and if the assessee had a fair opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 250(6),Section 271DA,Section 271E

AI-generated summary — verify with the full judgment below

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

Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: CA &
Hearing: 01.09.2025Pronounced: 01.09.2025

Heard together (4 matters)

ITA No. 1792/Del/2025
ITA No. 1793/Del/2025
ITA No. 1794/Del/2025
ITA No. 1795/Del/2025

Read from the judgment's own cause title. This page is filed under one of them.

ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

The instant batch of four appeals pertains to the single assessee herein namely, Four Star Hospitalities LLP. All other relevant details thereof stand tabulated as under:

Sl. ITA Nos. A.Y. Appellant Respondent Order passed Proceedings No. against u/s 1. 1792/Del/2025 2018-19 Four Star Addl. CIT CIT(A)-28, New 271DA Hos pitalities Delhi, DIN & order LLP No.ITBA/APL/M/250/ 2024-25 / 1073816544(1) Dated 28.02.2025 2. 1793/Del/2025 2018-19 Four Star Addl. CIT CIT(A)-28, New 271E Hos pitalities Delhi, LLP DIN & order No. ITBA/APL/M/250/ 2024-25 / 1073277823(1) Dated 14.02.2025 to 1795/Del/2025 Four Star Hospitalities LLP 3. 1794/Del/2025 2018-19 Four Star Addl. CIT CIT(A)-28, New 271D Hos pitalities Delhi, LLP DIN & order No. ITBA/APL/M/250/ 2024-25 / 1073277618(1) Dated 14.02.2025 4. 1795/Del/2025 2019-20 Four Star Addl. CIT CIT(A)-28, New 271DA Hos pitalities Delhi, LLP DIN & order No. ITBA/APL/M/250/ 2024-25 / 1073817699(1) Dated 28.02.2025

2.

Heard both the parties at length. Case files perused.

3.

Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts, the corresponding mitigating circumstances involving cash payments and loan herewith etc. in both the lower proceedings and therefore, in the larger interest of justice met in case, the matter(s) be restored back to the Assessing Officer.

4.

This is indeed coupled with the facts that there is also no effective compliance to section 250(6) of the Act in the impugned lower appellate order stipulating points of determination to be framed followed by a detailed adjudication thereupon. It is therefore deemed appropriate in the larger interest of justice to set aside the assessee’s instant all four appeals back to the learned Assessing Officer for his afresh appropriate adjudication, within three effective opportunities of

More judgments on Section 271DA

All 211 judgments and leading authorities on Section 271DA →

Recent GST High Court judgments

Search GST case law →