Country Inn & Suites By Radisson, Incorporated, Foreign Company V. ACIT, Circle-1(2)(1) Int. Tax., New Delhi

ITA 9688/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5151 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Appeal Filed On: 23-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: DIPIKA PASRICHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI G. S. PANNU, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER I.T.A NO.9688/DEL/2019 (ASSESSMENT YEAR 2015-1 6 ) M/S COUNTRY INN & SUITES BY RADISSIO, INCORPORATED CARLSON 701, CARLSON PARKWAY, SUITE 300, MINNETONKA MN 55305, UNITED STATES OF AMERICA. PAN- AADCC 9578P VS. ASST.CIT, CIRCLE-1(2)(1), INTERNATIONAL TAXATION, NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY MS. DIPIKA PASRICHA, CA RESPONDENT BY SH. R.K. GUPTA, SR. DR DATE OF HEARING 15.04.2021 DATE OF PRONOUNCEMENT 15.04.2021 ORDER PER G.S.PANNU, VP: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2015-16 IS DIRECTED AGAINST THE ORDER OF LEARNED ACIT, CIRCLE-1(2)(1), INTERNATIONAL TAXATION, NEW DELHI DATED 31.10.2019. 2 ITA NO.9688 /DEL/2019 COUNTRY INN & SUITES BY RADISSON, INCORPORATED VS . ACIT 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE EMAIL LETTER DATED 01.04.2021 HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATI NG TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5 (1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 15 TH APRIL, 2021. SD/- SD/- (KUL BHARAT) (G.S.PANNU) JUDICIAL MEMBER VICE PRESIDENT PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI