Case Number: ITA 949/DEL/2021
Appellant: InterContinental Hotels Group (India) Private Limited, Gurgaon
Respondent: ACIT, Circle-4(1), New Delhi
Assessment Year: 2016-17
Result: 2016-17
Case Filed on: 2021-08-09
Order Type: Final Tribunal Order
Date of Order: 2022-11-16
Pronounced on: 2022-11-16
Tribunal: THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘I’, NEW DELHI
Before: Dr. B. R. R. Kumar, Accountant Member and Sh. Yogesh Kumar US, Judicial Member
Introduction
This appeal was filed by InterContinental Hotels Group (India) Private Limited against the order dated 21.04.2021 passed by the Assessing Officer (AO) under section 143(3) read with section 144C(13) of the Income Tax Act, 1961 for the assessment year 2016-17. The appeal primarily revolved around disputes related to the assessments made by the AO.
Background
InterContinental Hotels Group (India) Private Limited, represented by Ms. Suchita Kanodia, AR, contested the assessments made by the AO. The company filed its appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘I’. The respondent, Assistant Commissioner of Income Tax (ACIT), Circle-4(1), New Delhi, was represented by Sh. Rajesh Kumar, CIT DR.
Grounds of Appeal
The primary issue in the appeal was related to the assessments made by the AO under section 143(3) read with section 144C(13). The appellant sought relief from the ITAT regarding the assessments and the subsequent demand raised by the AO.
Key Developments
During the hearing on 15.11.2022, the appellant’s representative, Ms. Suchita Kanodia, brought to the notice of the Tribunal that the issue involved in the appeal no longer survives due to a rectification order passed under section 154 of the Income Tax Act, 1961. The rectification order dated 22.02.2022 by the Deputy Commissioner of Income Tax (DCIT), Circle-1, Gurgaon, addressed the discrepancies and resolved the issues raised in the original assessment.
Request for Withdrawal
In light of the rectification order, the appellant sought to withdraw the appeal. The representative of the revenue, Sh. Rajesh Kumar, CIT DR, did not object to the withdrawal request.
Tribunal’s Decision
The Tribunal, comprising Dr. B. R. R. Kumar, Accountant Member, and Sh. Yogesh Kumar US, Judicial Member, considered the request for withdrawal. The Tribunal noted that the issue had been resolved through the rectification order and, therefore, allowed the withdrawal of the appeal.
Conclusion
Based on the rectification order and the subsequent withdrawal request by the appellant, the Tribunal dismissed the appeal filed by InterContinental Hotels Group (India) Private Limited. The order was pronounced in the open court on 16.11.2022.
Final Judgment
Order pronounced in the open court on 16.11.2022.
Signed:
[Yogesh Kumar US]
Judicial Member
[Dr. B. R. R. Kumar]
Accountant Member
Dated: 16.11.2022
Copy forwarded to:
Assistant Registrar
ITAT, New Delhi
Relevant Legal Provisions and Precedents
The Income Tax Act, 1961, under section 154, allows for rectification of mistakes apparent from the record. This provision was used to rectify the issues raised in the original assessment, leading to the resolution of the dispute.
Impact of the Judgment
This judgment underscores the importance of the rectification process under section 154 in resolving disputes and correcting mistakes in assessments. It highlights the Tribunal’s role in facilitating the withdrawal of appeals when issues are resolved through rectification.
Key Takeaways
This case demonstrates the effectiveness of the rectification process under section 154 in addressing and resolving assessment disputes. It also illustrates the procedural aspect of withdrawing appeals when the underlying issues are resolved, ensuring judicial efficiency and reducing unnecessary litigation.
InterContinental Hotels Group vs ACIT: Appeal Dismissal for AY 2016-17
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