Case Number: ITA 1111/DEL/2020
Appellant: Experion Hospitality Private Limited, New Delhi
Respondent: ACIT Circle-8(2), New Delhi
Assessment Year: 2016-17
Result: Final Tribunal Order
Case Filed On: 2020-03-19
Date of Order: 2021-02-25
Pronounced On: 2021-02-25
This case pertains to the withdrawal of an appeal by Experion Hospitality Private Limited, New Delhi, against the ACIT Circle-8(2), New Delhi, for the assessment year 2016-17. The appeal was withdrawn under the Direct Tax Vivad Se Vishwas Scheme, 2020.
Experion Hospitality Private Limited filed an appeal against the order dated 16.01.2020 passed by the learned CIT(A)-3, New Delhi. The appeal was related to tax arrears for the assessment year 2016-17. The appellant decided to opt for the Vivad Se Vishwas Scheme, 2020, to settle the dispute regarding the tax arrears.
Experion Hospitality Pvt. Ltd., through its letter dated 17.02.2021, requested the withdrawal of the appeal, stating that they have opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. They also filed a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, confirming their decision.
The Senior Departmental Representative (DR), Shri M. Baranwal, had no objection to the withdrawal of the appeal.
The Income Tax Appellate Tribunal (ITAT) accepted the request for withdrawal of the appeal after considering the appellant’s submission and the respondent’s non-objection. The key points discussed were:
Appellant: None
Department: Shri M. Baranwal, Sr. DR
The appellant, Experion Hospitality Pvt. Ltd., did not appear for the virtual hearing. However, they submitted a letter requesting withdrawal of the appeal based on their decision to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
The Senior Departmental Representative, Shri M. Baranwal, had no objection to the appellant’s request for withdrawal of the appeal.
The Tribunal considered the appellant’s request for withdrawal of the appeal and the respondent’s non-objection. The key findings were:
Therefore, the Tribunal accepted the request for withdrawal and dismissed the appeal.
The ITAT concluded that the appeal by Experion Hospitality Pvt. Ltd., New Delhi, for the assessment year 2016-17 was withdrawn under the Vivad Se Vishwas Scheme, 2020. The appeal was dismissed as withdrawn.
Order pronounced in the open court on 25th February 2021 by R.K. Panda, Accountant Member, and K. Narasimha Chary, Judicial Member.
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