Sky Light Hospitality LLP (since Sky Light Hospitality (P) Ltd has been converted to LLP), New Delhi V. ITO WARD 28(1), New Delhi

ITA 3710/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0032 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 29-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

1 ITA NO. 3710/DEL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-2 NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTAN T MEMBER I.T.A. NO. 3710/DEL/20 19 (A.Y 2014-15) (THROUGH VIDEO CON FERENCING) SKY LIGHT HOSPITALITY LLP (SINCE M/S SKY LIGHT HOSPITALITY (P) LTD. HAS BEEN CONVERTED INOT LLP AND PRESNELTY KNOWN AS M/S SKY LIGHT HOSPITALITY LLP) (APPELLANT) VS ITO WARD-28(1) NEW DELHI (RESPONDENT) ORDER PER ANIL CHATURVEDI, AM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 14/2/2019 PASSED BY CIT(A)-32 FOR ASSESSMENT YEAR 2010-11. 2. BEFORE US, THE ASSESSEE HAS MOVED AN APPLICATI ON DATED 27.12.2020 WHERE IN IT IS SUBMITTED THAT THE ASSESSE E IS INTERESTED TO RESOLVE THE PENDING ISSUE THROUGH DIRECT TAX V IVAD SE VISHWAS SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 BUT THE AUTHORITIES HAVE NOT YET GRANTED CERTIFICAT E IN FORM NO. 3. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDER ING THE SUBMISSIONS OF THE ASSESSEE, I DISMISS THE APPEAL O F ASSESSEE AS APPELLANT BY SH. LALIT MOHAN, CA RESPONDENT BY SH. VINOD SHARMA, SR. DR DATE OF HEARING 28.12.2020 DATE OF PRONOUNCEMENT 28.12.2020 2 ITA NO. 3710/DEL/2019 WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUT E RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NO T ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSE E SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER DIRECTIONS THE APPEAL O F THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.12.2020. SD/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER DATED: 28 /12/2020 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI