HOTEL OASIS(SURAT) PVT. LTD, SURAT V. DY. CIT.,Circle-1, SURAT

ITA 475/SRT/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5843 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 17-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGHLA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR.SHRI ARJUN LAL SAINI, HON'BLE ACCOUNTANT MEMBER (VIRTUAL HEARING) . . ./ I.T.A NO.475/SRT/2019 [ [ / ASSESSMENT YEAR: 2014-15 THE HOTEL OASIS SURAT PVT. LTD., NR.VAISHALI CINEMA, VARACHHA ROAD, SURAT. [PAN: AAACH 5864 Q] VS . THE PRINCIPAL COMMISSIONER OF INCOME TAX, SURAT-1, SURAT. / APPELLANT /RESPONDENT [ /ASSESSEE BY SHRI RUSHI PAREKH - CA /REVENUE BY SMT. ANUPAMA SINGHLA SR.DR / DATE OF HEARING: 23 . 0 4 .20 2 1 /PRONOUNCEMENT ON: 2 3 . 0 4 .202 1 /O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD.PRINCIPAL COMMISSIONER OF INCOME TAX, SURAT-1, SURAT HEREINAFTER REFERRED AS LD.PCIT DATED 25.03.2019 FOR THE ASSESSMENT YEAR (AY) 2014-15. 2. THIS APPEAL CAME UP HEARING ON 23 RD APRIL 2021. THE ASSESSEE HAS ALREADY FILED APPLICATION DATED 15.04.2021 CONTENDING THEREIN THAT THE ASSESSEE HAS SETTLED DISPUTE WITH THE DEPARTMENT UNDER VIVAD-SE-VISHWAS SCHEME2020 AND HAD ALREADY RECEIVED FORM-3, VIDE CERTIFICATE NO.287139430110321 ISSUED FROM THE OFFICE OF PRINCIPAL COMMISSIONER OF INCOME TAX, SURAT-1, DATED 11.03.2021 COPY THE HOTEL OASIS SURAT PVT. LTD., VS. PCIT, SURAT-1, SURAT. / ITA NO.475/SRT/2019 FOR A.Y. 2014-15 2 OF WHICH IS FILED. THE ASSESSEE THROUGH APPLICATION REQUESTED FOR WITHDRAWAL OF APPEAL. 3. THE LD.DEPARTMENTAL REPRESENTATIVE (SR.DR) APPEARING FOR THE REVENUE HAS NO OBJECTION IF THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. CONSIDERING THE CONTENTS OF THE APPLICATION FILED BY THE ASSESSEE, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN BEING SETTLED. RESULTANTLY, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE AO IS DIRECTED TO PASS CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.3/2021 DATED 04.03.2021. ORDER PRONOUNCED ON 23 RD APRIL 2021 AT THE TIME OF HEARING OF APPEAL. SD/- SD/- (DR.ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 23 RD APRIL 2021 / #SGR COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT