M/s. Godwin Resort & Hotel Pvt. Ltd., Meerut V. DCIT, Meerut

ITA 1183/DEL/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9542 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2021
• 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: ANIMA
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DLEHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.1183/DEL/2017 ASSESSMENT YEAR: 2012-13 GODWIN RESORT & HOTEL PVT. LTD., VS. DCIT, CENTRAL CIRCLE, 38, 1 ST FLOOR, CHETAN MEDICAL MEERUT. COMPLEX, CHIPPI TANK, MEERUT. PAN : AADCG3027H (APPELLANT) (RESPONDENT) APPELLANT BY : SH. ROHIT AGARWAL, CA RESPONDENT BY: MS. ANIMA, SR. DR DATE OF HEARING: 28/07/2021 DATE OF ORDER : 28/07/2021 ORDER PER K. NARASIMHA CHARY, J.M. THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2013-14 IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF I NCOME-TAX (APPEALS)-IV, KANPUR DATED 12.01.2017. 2. DURING THE COURSE OF HEARING ON VIRTUAL MODE, TH E ASSESSEE, VIDE ITS LETTER DATED NIL RECEIVED EMAIL HAS REQUESTED FOR W ITHDRAWAL OF THE APPEAL FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIF ICATE TO THIS EFFECT 2 UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED CIT/DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE OPEN COURT ON C ONCLUSION OF VIRTUAL HEARING ON 28 TH JULY, 2021. SD/- SD/- (N.K. BILLAIYA) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28/07/2021 AKS