M/s. Godwin Hospitality Pvt. Ltd., Meerut V. ACIT, Meerut

ITA 1181/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8755 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 01-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CITA KANPUR ASSESSMENT YEAR; RESPECTI
• Assessee Lawyers: AGAINST D ATED; PASSED

Judgement Text

1 ITA NO. 1181 & 1180/DEL/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER I.T.A. NO. 1181/DEL/20 17 (A.Y 2012-13) & I.T.A. NO. 1180/DEL/20 17 (A.Y 2011-12) (THROUGH VIDEO CON FERENCING) GODWIN HOSPITALITY PVT. LTD. 38, 1 ST FLOOR, CHETAN MEDICAL COMPLEX, CHIPPI TANK, MEERUT AADCG3456A (APPELLANT) VS ACIT CENTRAL CIRCLE, BHAINSALI GROUND MEERUT (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THESE TWO APPEALS ARE FILED BY THE ASSESSEE AGAINS T ORDER DATED 12/01/2017 & 26/12/2016 PASSED BY CIT(A)- KANPUR FO R ASSESSMENT YEAR 2012-13 & 2011-12 RESPECTIVELY. 2. BEFORE US, THE LD. SR. DR APPEARED AND SUBMITTE D THAT THE ASSESSEE HAS MOVED AN APPLICATION DATED 15/03/2021 THEREBY STATI NG THAT THE ASSESSEE IS INTERESTED TO RESOLVE THE PENDING ISSUE THROUGH DIR ECT TAX VIVAD SE VISHWAS SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 AND RECEIVED FORM NO. 3 DATED 11.03.2021. APPELLANT BY NONE RESPONDENT BY SH. MUKESH THAKUR, SR. DR DATE OF HEARING 25.03.2021 DATE OF PRONOUNCEMENT 25.03.2021 2 ITA NO. 1181 & 1180/DEL/2017 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE SUB JECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTION ED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE A PPEAL AND THE TRIBUNAL SHALL CONSIDER THE SAME. THE APPEALS OF THE ASSESSEE ARE DISMISSED. 4. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF L D. DR ON THIS 25TH DAY OF MARCH, 2021. SD/- SD/- (N. K. BILLAIYA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 25/03/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI