Sri Sashi Sekhar Saha, Bhubaneswar V. CIT (A)- 2, Bhubaneswar

ITA 103/CTK/2020

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 8231 (ITAT-CUTTACK)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 26-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: BINOD AGRAWAL
• Section: 201; 20

Judgement Text

, . . , , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH , CUTTACK , BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ./ ITA NO. 103 / CTK /20 20 ( / ASSE SSMENT YEAR : 20 1 5 - 20 1 6 ) SRI SASHI SEKHAR SAHA, FLAT NO.703, ARYAILY APARTMENT, UNIT - 8, NAYAPALLI, BHUBANESWAR - 751012 VS. ITO, WARD - 5 (2) , BHUBANESWAR / PAN NO. : A TKPS 7972 A ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : SHRI BINOD AGRAWAL, CA /REVENUE BY : SHRI S.C.MOHANTY, SR. DR / DATE OF HEARING : 23 / 12 /20 20 / DATE OF PRONOUNCEMENT 23 / 12 /20 20 / O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 28.06.2019 , PASSED BY THE CIT(A) - 2 , BHUBANESWAR FOR THE ASSESSMENT YEAR 201 5 - 201 6 . 2. ON PERUSAL OF THE APPEAL RECORD, IT IS FOUND THAT THE DELAY OF 173 DAYS IN FILING THE PRESENT APPEAL HAS BEEN CONDONED BY THIS TRIB UNAL VIDE ORDER DATED 07.12.2020. NOW, THE LD. AR OF THE ASSESSEE , DREW ATTENTION OF THE BENCH TO FORM - I, COPIES OF WHICH ARE PLACED ON RECORD AND SUBMITTED THAT THE ASSESSEE HAS ALREADY FILED APPLICATION FOR THE ASSESSMENT YEAR UNDER CONSIDERATION REGARDI NG SETTLEMENT SOUGHT IN THE FORM - I UNDER THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020 BEFORE THE ITA NO. 103 /CTK/20 20 2 PRESCRIBED AUTHORITY(IES) THEREIN . LD. DR HAS NO OBJECTION TO THE SUBMISSION MADE BY THE LD. AR OF THE ASSESSEE IN THIS REGARD. 3 . ON PERUSAL OF THE APPLICATIO N PLACED ON RECORD OF THE TRIBUNAL, I FIND THAT THE ASSESSEE HAS PROPOSED TO SETTLE THE CASE TAKING THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020. I , THEREFORE, AM OF THE OPINION THAT THE APPEAL OF THE ASSESSEE DESERVE S TO BE DISMISSED AT T HIS STAGE WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN TO THE ASSESSEE/TAXPAYER TO SEEK REVIVAL OF THE CASE BEFORE THE TRIBUNAL, IF HIS SETTLEMENT PETITION HEREINABOVE, FOR THE ASSESSMENT YEAR UNDER CONSIDERATION, IS REJECTED FOR THE TECHNICAL REASONS. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED IN THE TERMS AS INDICATED ABOVE. O RDER PRONOUNCED IN THE OPEN COURT ON 23 / 12 / 20 20 . SD/ - ( CHANDRA MOHAN GARG ) / JUDICIAL MEMBER CUTTACK ; DATED 23 / 12 /20 20 . . / PKM , S R.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - . SRI SASHI SEKHAR SAHA, FLAT NO.703, ARYAILY APARTMENT, UNIT - 8, N AYAPALLI, BHUBANESWAR - 751012 2. / THE RESPONDENT - ITO, WARD - 5(2), BHUBANESWAR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//