M/S G.K.HOTELS (P) LTD,CHANDIGARH vs. ACIT, C-4(1), CHANDIGARH

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ITA 575/CHANDI/2019Status: DisposedITAT Chandigarh12 May 2021AY 2013-142 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee having availed the Vivad Se Vishwas Scheme, which was not opposed by the Revenue.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas Scheme and received a certificate under the scheme.

What were the issues?

Whether an appeal can be withdrawn if the assessee has opted for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

आदेश/Order PER: R.L. NEGI, JUDICIAL MEMBER This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-2, Chandigarh dated 30/01/2019 for the A.Y. 2013-14.

2.

The ld. Counsel appearing on behalf of the assessee has filed an application for withdrawal of this appeal stating as under:

1.

Subject: Prayer for permission to withdraw the appeal in the case of M/s GK Hotels Pvt. Ltd., Assessment Year 2013-14 fixed for hearing on 27/05/2021. Hon'ble Bench, Kindly refer to the matter cited as subject above. We have been directed by the assessee to most respectfully submit that in respect of its appeal it had filed declaration under Vivad Se Vishwas Scheme, 2020 whereby the Worthy Pr.CIT has issued certificate in Form 3. Copy of the same is attached herewith. It is, therefore, most humbly and respectfully prayed that the permission may please be granted for withdrawal of appeal. We shall be highly obliged. Thanking you,

2 ITA 575/Chd/2019_ M/s G.K. Hotels Ltd. Vs ACIT Yours Faithfully, Sd/- (Parikshit Aggarwal) Chartered Accountant Counsel for the Assessee.”

3.

During the course of hearing the Ld. Counsel for the Assessee submitted that the assessee has availed the immunity scheme i.e. Vivad Se Vishwas and the Income Tax Department has issued Form No. 3 bearing Certificate NO. 250489910110221, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the assessee may be allowed to withdraw the present appeal.

4.

The Ld. DR did not oppose the submissions made by the ld. Counsel.

5.

In view of the above the appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed. 6. (Order pronounced on 12/05/2021.)

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