M/s. Experion Hospitality Pvt. Ltd., Delhi V. ACIT, New Delhi

ITA 3494/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7588 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 02-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

1 ITA NO. 3494/DEL/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER I.T.A. NO.3494/DEL/2017 (A.Y 2012-13) (THROUGH VIDEO CON FERENCING) EXPERION HOSPITALITY PVT. LTD. F-9, FIRST FLOOR, MANISH PLAZA 1, PLOT NO. 7, M. L. U, SECTOR-10, DWARKA DELHI- 110 075 AACCG5418P (APPELLANT) VS ACIT CIRCLE-8(2) NEW DELHI (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER DATED 21/03/2017 PASSED BY CIT(A)-3, NEW DELHI FOR ASSESSMENT YEAR 2 012-13. 2. BEFORE US, THE LD. AR SUBMITTED THAT THE ASSESS EE HAS MOVED AN APPLICATION TO RESOLVE THE PENDING ISSUE THROUGH DI RECT TAX VIVAD SE VISHWASH SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARR EARS FOR THE CAPTIONED APPELLANT BY SH. VIBHU GUPTA, CA RESPONDENT BY SH. K. A. MANU, SR. DR DATE OF HEARING 21.01.2021 DATE OF PRONOUNCEMENT 21.01.2021 2 ITA NO. 3494/DEL/2017 ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUN AL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER THE SAME. TH E APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER IS PRONOUNCED IN THE OPEN COURT IN PRESENCE O F BOTH THE PARTIES ON THIS 21 ST DAY OF JANUARY, 2021. SD/- SD/- (N. K. BILLAIYA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 21/01/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI