SHIVAJI PALACE HOTEL & CLUB PVT. LTD.,UTTAR PRADESH vs. ACIT, UTTAR PRADESH

ITA 2542/DEL/2017Status: DisposedITAT Delhi27 April 2023AY 2002-034 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had not adjudicated the ground regarding the validity of the notice issued under Section 143(2) of the Income Tax Act. Therefore, the matter was restored back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee, a hotel company, filed a return declaring a loss. The Assessing Officer (AO) determined a total income of Rs. 1,14,98,770/-. The CIT(A) granted partial relief. The assessee appealed against the CIT(A)'s order.

What were the issues?

Whether the assessment is bad in law due to the notice under Section 143(2) being issued beyond the prescribed time limit. Whether the CIT(A) failed to adjudicate all grounds raised by the assessee.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 131(3),Section 148

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Anil Jain, C.A
For Respondent: Shri Amit Shukla, Sr. D.R
Hearing: 06.04.2023Pronounced: 27.04.2023

PER ANIL CHATURVEDI, AM :

This appeal filed by the assessee is directed against the order dated 27.02.2017 of the Commissioner of Income Tax (Appeals)- Muzaffarnagar relating to Assessment Year 2002-03. 2. Brief facts of the case as culled out from the material on record are as under :-

3.

Assessee is a company stated to be engaged in the business of Hotel. Assessee filed its return of income for A.Y. 2002-03 on 11.02.2003 declaring loss of Rs.4,97,282/-. The case was selected

2 for scrutiny and thereafter, assessment was framed u/s 144 vide order dated 31.12.2004 and the total income was determined at Rs.1,14,98,770/-.

4.

Aggrieved by the order of AO, assessee carried the matter before CIT(A) who vide order dated 27.02.2017 in Appeal No.149/2013-14/MZR g

The order continues below.

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