He is never gone to New York.
He is never been to New York.
She's been to India on holiday three times.
She's gone to Moscow, she will be back next week.
When you ask someone about their past experiences use been.
You smell of beer! Have you been drinking?
Have you ever been to Paris?
With the present perfect tense we can use both been and gone.
Been is the past participle of be.Gone is the past participle of go.Use been to describe completed visits. If you have visited a place on holiday and then returned you have been there. If someone visits a place but has not come home they have gone there.
"Which one is correct and why?"
Or the less natural-sounding: "How correct is it and why?"