HOTEL RUDRA CONTINENTAL, RUDRAPUR V. ACIT, CIRCLE- 1 , HALDWANI

ITA 509/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7036 (ITAT-DEHRADUN)
• Duration Of Justice: 3 year(s) 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 22-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N C UPADHYAYA
• Assessee Lawyers: SHREY JAIN

Judgement Text

1 ITA NO. 509/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIA L MEMBER ITA NO. 509/DEL.2 018 ( A.Y 2014-15) (THROUGH VIDEO C ONFERENCING) HOTEL RUDRA CONTINENTAL RRA TAX INDIA, D-28, SOUTH EXTENSION PART-1 NEW DELHI AADFH6007K (APPELLANT) VS ACIT CIRCLE HALDWANI UTTARAKHAND (RESPONDENT) APPELLANT BY SH. SHREY JAIN, ADV RESPONDENT BY SH. N. C. UPADHYAYA, CIT DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 29/11/2017 PASSED BY CIT(A)-HALDWANI FOR ASSESSMENT YEAR 2014- 15. 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 VISHWAS SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 AND RECEIVED FORM NO. 3 DATED 28.03.2021. 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OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARR EARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE DATE OF HEARING 24.08.2021 DATE OF PRONOUNCEMENT 24.08.2021 2 ITA NO. 509/DEL/2018 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 TH E APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4.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 PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 24 TH DAY OF AUGUST, 2021. SD/- SD/- (N. K. BILLAIYA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 24/08/2021 R. NAHEED COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI