M/S. GODWIN HOSPITALITY PVT. LTD.,MEERUT vs. ACIT, MEERUT

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ITA 1181/DEL/2017Status: DisposedITAT Delhi25 March 2021AY 2012-132 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 dismissed the assessee's appeals. This dismissal is subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Act, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2011-12 and 2012-13. The assessee subsequently applied to resolve the pending issues under the Direct Tax Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's intention to resolve tax disputes through the Vivad se Vishwas Scheme, leading to the dismissal of the pending appeals.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘C’ NEW DELHI

Before: SHRI N. K. BILLAIYA & MS SUCHITRA KAMBLE

Hearing: 25.03.2021Pronounced: 25.03.2021

Heard together (2 matters)

I.T.A. No. 1181/DEL/2017
I.T.A. No. 1180/DEL/2017

Read from the judgment's own cause title. This page is filed under one of them.

ORDER PER SUCHITRA KAMBLE, JM

These two appeals are filed by the assessee against order dated 12/01/2017 & 26/12/2016 passed by CIT(A)- Kanpur for assessment year 2012-13 & 2011-12 respectively.

2.

Before us, the Ld. Sr. DR appeared and submitted that the assessee has moved an application dated 15/03/2021 thereby stating that the assessee is interested to resolve the pending issue through Direct Tax “ Vivad se Vishwas Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and received Form No. 3 dated 11.03.2021.

3.

In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee 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 aforesaid Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider the same. The appeals of the assessee are dismissed.

4.

In the result, appeals of the assessee are dismissed.

Order pronounced in the open court in presence of Ld. DR on this 25th Day of March, 2021.

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