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

ITA 124/CTK/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6256 (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: 2014-2015
• Appeal Filed On: 10-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K GAUTAM
• Assessee Lawyers: S M SURANA
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND SMT. SANJU AGARWAL, PLOT NO.0 10, CIVIL TIOWNSHIP, ROURKELA PAN/GIR NO. (APPELLANT PER BENCH BOTH THE SEPARATE ORDER THE ASSESSMENT YEAR 2. LD A.R. OF THE ASSESSEE HAS SUBMITTED THAT THE PREFERRED AN APPLICATION SCHEME 2020 TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL INCO ME TAX DEPARTMENT AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATES 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 APPEALS OF THE ASSESSEE MAY BE TREATED AS WI IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI P.M. JAGTAP, VICE PRESIDENT AND CHANDRA MOHAN GARG, JUDICIAL ITA NOS.123 & 124 /CTK/201 ASSESSMENT YEAR : 2013-14 & 2014 SMT. SANJU AGARWAL, PLOT NO.0 - 10, CIVIL TIOWNSHIP, ROURKELA VS. ACIT, CENTRAL CIRCLE BHUBANESWAR. NO. AAVPA 4328 C (APPELLANT ) .. ( RESPONDENT ASSESSEE BY : SHRI S.M.SURANA, AR REVENUE BY : SHRI M.K.GAUTAM, CIT DATE OF HEARING : 21 /1 / 20 DATE OF PRONOUNCEMENT : 28 / O R D E R BOTH THE APPEALS FILED BY THE ASSESSEE ARE DIRECTED ORDER S OF THE CIT(A)-2, BHUBANESWAR BOTH THE ASSESSMENT YEAR 2013-14 & 2014-15.. LD A.R. OF THE ASSESSEE HAS SUBMITTED THAT THE PREFERRED AN APPLICATION IN FORM NO.1 & 2 UNDER VIVAD SE VISVASH SCHEME 2020 TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL ME TAX DEPARTMENT AND THE DESIGNATED AUTHORITY HAS ISSUED THE IN FORM NO.3 AS PER SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. HENCE, HE SUBMITTED THAT OF THE ASSESSEE MAY BE TREATED AS WI THDRAWN. P A G E 1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, JAGTAP, VICE PRESIDENT JUDICIAL MEMBER /CTK/201 9 & 2014 -15 ACIT, CENTRAL CIRCLE - 2, BHUBANESWAR. RESPONDENT ) SHRI S.M.SURANA, AR M.K.GAUTAM, CIT DR / 20 21 / 1/2021 ARE DIRECTED AGAINST THE BOTH DATED 21.3.2018 FOR LD A.R. OF THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS FORM NO.1 & 2 UNDER VIVAD SE VISVASH SCHEME 2020 TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL S BEFORE THE ME TAX DEPARTMENT AND THE DESIGNATED AUTHORITY HAS ISSUED THE IN FORM NO.3 AS PER SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. HENCE, HE SUBMITTED THAT 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 APPEALS 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 OF THIS DISMISSAL ORDER BY FILING A MISCELLANEOUS APPLICATION. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 28/1/2021. SD/- SD/- (C.M.GARG) (P.M JAGTAP) JUDICIAL MEMBER VICE PRESIDENT CUTTACK; DATED 28 /1/2021 B.K.PARIDA, SPS (OS) COPY OF THE ORDER FORWARDED TO : BY ORDER SR.PVT.SECRETARY 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//