Wellington Services Pvt. Ltd., Surat V. Assistant Commissioner of Income Tax (OSD), Ward-2(1)(4), Surat

ITA 51/SRT/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6352 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 18-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P MEENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA NO. 51/SRT/2017 (AY: 2013-14) ( VIRTUAL HEARING IN VIRTUAL COURT) WELLINGTON SERVICES PVT. LTD., 1 ST FLOOR, OFFICE BLOCK, GUJARAT JHM HOTELS LTD., NR. BHARTI PARK, AMBIKA NIKETAN, PARLE POINT, SURAT -395006. PAN : AAACW6488R VS ASSISTANT COMMISSIONER OF INCOME TAX (OSD), WARD-2(1)(4), SURAT APPELLANT RESPONDEDNT APPELLANT BY SHRI HIREN R VEPARI - CA RESPONDENT BY SHRI O P MEENA - SR. DR DATE OF HEARING 02.09.2020 DATE OF PRONOUNCEMENT 03.09.2020 O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER : AT THE OUTSET ITSELF, SHRI HIREN R VEPARI, LEARNED COUNSEL FOR THE ASSESSEE, SUBMITTED BEFORE THE BENCH THAT ASSESSEE COMPANY HAS OPTED THE BENEFIT OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 . A COPY OF FORM NO. 1 AND FORM NO. 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, FILED BY THE ASSESSEE IN THE INCOME TAX DEPARTMENT ON 31.08.2020 WERE ALSO PLACED BEFORE THE BENCH. SHRI HIREN R VEPARI, ON BEHALF OF THE ASSESSEE COMPANY, BY WAY OF A LETTER DATED 31.08.2020, SUBMITTED THAT ASSESSEE COMPANY PRAYED FOR WITHDRAWAL OF THE APPEAL TO WHICH, THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT RAISE ANY OBJECTION. 2. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH FORM 1 & 2 FILED BY THE ASSESSEE TO OBTAIN THE BENEFIT OF VIVAD SE VISHWAS SCHEME AND NOTED THAT ASSESSEE COMPANY HAS PRAYED FOR WITHDRAWAL OF THE APPEAL.THE LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE COMPANY. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN. 2 ITA NO. 51/SRT/2017/AY.2013-14 WELLINGTON SERVICES PVT. LTD 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE (IN ITA NO.51/SRT/2017) IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 03/09/2020, AS PER RULE 34 OF INCOME TAX APPELLATE TRIBUNAL, RULE 1963. SD/- SD/- (PAWAN SINGH) (DR. ARJUN LAL SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT, DATED: 03/09/2020 SAMANTA, PS COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR // TRUE COPY // /TRUE COPY/ BY ORDER ASSISTANT REGISTRAR/SR. PS/PS