ITO ward-24(2), New Delhi V. Star Hotels and Tours Pvt. Ltd., New Delhi

ITA 6/DEL/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0941 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 11-10-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 31-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: CHANDRIMA CHOUDHARY
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.6/Del/2020 (Assessment Year : 2014-15) ITO, Ward-24(2), Room No. 236, C.R.Building, I.P.Estate, New Delhi-110 002 Vs. M/s. Star Hotels & Tours P. ltd. 1853, Gali No. 10, Govindpuri Extension, New Delhi- 110 002 PAN : AAMCS8358J (APPELLANT) (RESPONDENT) Assessee by Ms. Chandrima Choudhary, Adv. Revenue by Shri Abhishek Kumar, Sr. DR Date of hearing: 12.10.2022 Date of Pronouncement: 12.10.2022 ORDER PER ANUBHAV SHARMA, JM: This appeal has been preferred by the Revenue against the appellate order dated 09.10.2019 u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “The Act”) passed by Commissioner of Income Tax (Appeals)- 8, New Delhi being appeal no. 10217/18-19. ITA No.6/Del/2020 Star Hotels and Tours Pvt. Ltd. 2 2. Heard and perused the record. An application has been filed, for withdrawal of the appeal by the revenue, in furtherance of settlement arrived under The Direct Tax Vivad Se Vishwas Act, 2020 (The Act of 2020). 3. On behalf of the appellant, from Form 5 under the Act of 2020 has been placed on record. 4. The sub section (2) of section 4 of the Act of 2020 provides that on issuance of certificate under sub section (1) of section 5 by the designated authority the appeal pending before this tribunal shall be deemed to have been withdrawn from the date on which the said certificate is issued. 5. In the light of aforesaid, the appeal in hand stands dismissed. 6. However, subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of The Act of 2020, the revenue shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application, appropriately as per law. Order pronounced in the open court on 12 th October, 2022. Sd/- Sd/- (ANIL CHATURVEDI) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 12 th .10.2022 *Binita, SR.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI