Smt. Sanju Agarwalla, Rourkela V. ACIT, Circle-2, Bhubanewar

ITA 123/CTK/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5870 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 8 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 10-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K GAUTAM
• Assessee Lawyers: S M SURANA
• Section: 201

Judgement Text

P A G E 1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ SHRI P .M. JAGTAP, VICE PRESIDENT AND CHANDRA MOHAN GARG , JUDICIAL MEMBER I TA NO S . 123 & 124 /CTK/201 9 ASSESSMENT YEAR : 201 3 - 14 & 2014 - 15 SMT. SANJU AGARWAL, PLOT NO.0 - 10, CIVIL TIOWNSHIP, ROURKELA VS. ACIT, CENTRAL CIRCLE - 2, BHUBANESWAR. PAN/GIR NO. AAVPA 4328 C (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI S.M.SURANA, AR REVENUE BY : SHRI M.K.GAUTAM, CIT DR DATE OF HEARING : 21 / 1 / 20 2 1 DATE OF PRONOUNCEMENT : 28 / 1 /20 2 1 O R D E R PER BENCH BOTH THE APPEAL S FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDER S OF THE CIT(A) - 2 , BHUBANESWAR BOTH DATED 21.3 .2018 FOR THE ASSESSMENT YEAR 2013 - 14 & 2014 - 15. . 2. LD A.R. OF THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS PREFERRED AN APPLICATION IN FORM NO.1 & 2 UNDER VIVAD SE VISVASH SCHEME 2020 TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL S BEFORE THE INCO ME TAX DEPARTMENT AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE S IN FORM NO.3 AS PER SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. HENCE, HE SUBMITTED THAT THE APPEAL S OF THE ASSESSEE MAY BE TREATED AS WI THDRAWN. ITA NOS.123 & 124/CTK/2019 ASSESSMENT YEAR : 2013 - 14 & 2014 - 15 P A G E 2 | 2 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, WE DISMISS THE APPEAL S OF THE ASSESSEE TREATING THE SAME AS WITHDRAWN. WE ALSO MAKE IT CLEAR THAT IN A SITUATION, THE GRIEVANCE OF ASSESSEE FOR THE YEAR UNDER CONSIDERATION COULD NOT BE RESOLVED UNDER VIVAD SE VISHWAS SCHEME, THEN THE ASSESSEE WOULD BE ENTITLED TO SEEK RECALL O F THIS DISMISSAL ORDER BY FILING A MISCELLANEOUS APPLICATION. 4. IN THE RESULT, THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 28 /1 /20 2 1 . S D/ - SD/ - (C.M.GARG ) (P .M JAGTAP) JUDICIAL MEMBER VICE PRESIDENT CUTTACK; DATED 28 / 1 /20 2 1 B.K.PARIDA, SPS (OS) COPY OF THE ORDER FORWARDED TO : BY ORDER SR . PVT. S ECRETARY ITAT, CUTTACK 1. THE APPELLANT : SMT. SANJU AGARWAL, PLOT NO.0 - 10, CIVIL TIOWNSHIP, ROURKELA 2. THE RESPONDENT: ACIT, CENTRAL CIRCLE - 2, BHUBANESWAR. 3. THE CIT(A) 2 , BHUBANESWAR 4. PR.CIT - 2 , BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//