Income Tax Appellate Tribunal - Delhi
Carnation Hotels (P) Ltd,New Delhi vs Commissioner Of Income Tax (Appeals), ... on 23 April, 2025
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'B', NEW DELHI
Before Sh. Satbeer Singh Godara, Judicial Member
&
Sh. Manish Agarwal, Accountant Member
ITA No. 1633/Del/2024 : Asstt. Year : 2020-21
Carnation Hotels (P) Ltd., Vs CIT(A)/NFAC,
Asset No. 6, Aerocity Hospitality Delhi
District, IGI Airport, South West
Delhi, New Delhi-110037
(APPELLANT) (RESPONDENT)
PAN No. AACCC0443J
Assessee by : Sh. Vinod Jain, CA
Revenue by : Sh. Rajesh Kumar Dhanesta, Sr. DR
Date of Hearing: 23.04.2025 Date of Pronouncement: 23.04.2025
ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee's appeal for Assessment Year 2020-21, arises against the C IT(A)/NFAC, Delhi's D IN & order No. ITBA/NFAC/S/250/2023-24/1062893308(1) dated 19.03.2024, in proceedings u/s 143(3) of the Income Tax Ac t, 1961 (in shor t "the Act").
2. Heard both the p arties at length. Case file perused.
3. Learned counsel submits that on account of communicatio n gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings and there fore, in the large r interest of 2 ITA No. 1633/Del/2024 Carnation Hotels (P) Ltd.
jus tice met in case, the matter be restored back to the CIT(A)/NFAC .
4. Be that as it may, the fact remains that possibility of some co mmunication gaps at various levels in such an instance of the new ly introduced virtual he aring me chanism could not be altogether ruled out. T his is indeed coupled with the facts that there is also no compliance to section 250(6) of the Act in the impugned lower appellate order stipulating points of determinatio n to be framed followed by a detailed adjudication thereupon. It is therefore deemed appropriate in the larger interest of justice to set aside the asse ssee's instant appeal back to the CIT(A)/NFAC for his afresh appropria te adjudicatio n, w ithin three effective opportunities of he aring at the appellant's risk and responsibility, in consequential proceedings. Ordered accord ing ly.
5. This assessee's appeal is allowed for statis tical purposes. Order Pronounced in the Open Court o n 23/04/2025.
Sd/- Sd/-
(Manish Agarwal) (Satbeer Singh Godara)
Accountant Member Judicial Member
Dated: 23/04/2025
*Subodh Kumar, Sr. PS*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR