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

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ITA 2337/DEL/2019Status: DisposedITAT Delhi19 July 2023AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) did not adjudicate the appeal properly and dismissed it without specifying deficiencies. Therefore, the matter was remanded back to the CIT(A).

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-proper submissions and non-appearance on various dates. The assessee claimed they were not given an appropriate opportunity of being heard.

What were the issues?

Whether the assessee was provided with an adequate opportunity of being heard by the CIT(A) before the appeal was dismissed.

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Arun Kishore, CA
For Respondent: Shri Kanv Bali, Sr. DR
Hearing: 17.07.2023

(PAN : AAACF6111G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Arun Kishore, CA REVENUE BY : Shri Kanv Bali, Sr. DR Date of Hearing : 17.07.2023 Date of Order : 19.07.2023 ORDER

PER SHAMIM YAHYA, ACCOUNTANT MEMBER :

1.

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.

2.

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.

4.

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.

5.

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.

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