ADVENTURE RESORTS AND CRUISES PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 1(2), NEW DELHI

This appeal filed by the assessee is directed against the order of ld. CIT (Appeals)-I, New Delhi dated 16.01.2019 pertaining to Assessment Year 2015-16.

Although assessee has raised various grounds but one ground is that the ld. CIT (A) did not give appropriate opportunity of being heard to the assessee. ./2019 3. We have heard the ld. DR for the Revenue and perused the records. Assessee has sought adjournment but we find that the ld. CIT (A) has not adjudicated the appeal and has applied multiplan. Ld. CIT (A) has dismissed the appeal for non-proper submissions from the assessee. Ld. CIT (A) has not mentioned what was required and what was not provided by the assessee mentioning that on various dates, assessee did not appear and also not filed written submissions/paper book.

In our considered opinion and in the interest of justice, the matter may be remanded to ld. CIT (A) and ld. CIT (A) is directed to consider afresh and pass an appropriate speaking order after giving appropriate opportunity of being heard to the assessee.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 19th day of July, 2023.