M/s. M.G.Mohanty, Bhubaneswar V. DCIT, Circle-1(1), Bhubaneswar

ITA 140/CTK/2016

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1336 (ITAT-CUTTACK)
• Duration Of Justice: 5 year(s) 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 19-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND CHANDRA MOHAN GARG IT A NO.140 IT A NO.201 IT A NO.202 IT A NO.203 M/S. M.G. MOHANTY, 2 PARK, BHUBANESWAR. PAN/GIR NO. AAFFM 2127 H (APPELLANT PER BENCH THESE APPEALS ORDERS OF THE CIT(A) YEAR 2012- 13 AND DATED 30.1.2017 OF THE LD. CIT(A) YEARS 2009- 10, 2010 2. IN THESE CASES 12.4.2021, STATING THAT THE ASSESSEE SCHEME 2020 REQUESTED TO WITHDRAW HAS STATED THAT THE ASSESSEE HAS RECEIVED CERTIFICATE I.E. FORM 3 FROM THE INCOME TAX DEPARTMENT. CHALLANS IN RESPECT OF FOUR APPEALS TOWARDS PAYMENT OF TAX AS DETERMINED IN THE FORM 3 BEFOR IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI P.M. JAGTAP, VICE PRESIDENT CHANDRA MOHAN GARG , JUDICIAL MEMBER A NO.140 /CTK/2016: ASSESSMENT YEAR: 2012 A NO.201 /CTK/2017: ASSESSMENT YEA R: 2009 A NO.202 /CTK/2017: ASSESSMENT YEA R: 2010 A NO.203 /CTK/2017: ASSESSMENT YEA R: 2011 M/S. M.G. MOHANTY, 2 -A, FOREST PARK, BHUBANESWAR. VS. DCIT, CORP. CIRCLE BHUBANESWAR. AAFFM 2127 H (APPELLANT ) .. ( RESPONDENT ASSESSEE BY : SHRI B.K.MOHAPATRA, AR REVENUE BY : SHRI S.C.MOHANTY, DR DATE OF HEARING : 25 /6/ 2021 DATE OF PRONOUNCEMENT : 30 /6 /20 O R D E R THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE OF THE CIT(A) -1, BHUBANESWAR DATED 8.1.2016 FOR THE ASSESSMENT 13 AND DATED 30.1.2017 OF THE LD. CIT(A) - 2 FOR THE ASSESSMENT 10, 2010 -11 & 2012-13, RESPECTIVELY. IN THESE CASES , THE ASSESSEE HAS MOVED APPLICATION STATING THAT THE ASSESSEE HAS PREFERRED VIVAD SE VISWAS TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL REQUESTED TO WITHDRAW THE APPEAL S FILED BEFORE THE TRIBUNAL. HAS STATED THAT THE ASSESSEE HAS RECEIVED CERTIFICATE I.E. FORM 3 FROM THE INCOME TAX DEPARTMENT. TO SUPPORT THIS, T HE ASSESSEE HAS DULY FILED THE CHALLANS IN RESPECT OF FOUR APPEALS TOWARDS PAYMENT OF TAX AS DETERMINED IN THE FORM 3 BEFOR E THE TRIBUNAL. P A G E 1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, JAGTAP, VICE PRESIDENT MEMBER YEAR: 2012 -2013 R: 2009 -2010 R: 2010 -2011 R: 2011 -2012 DCIT, CORP. CIRCLE -1(1), RESPONDENT ) SHRI B.K.MOHAPATRA, AR DR /20 21 AGAINST THE SEPARATE DATED 8.1.2016 FOR THE ASSESSMENT 2 FOR THE ASSESSMENT APPLICATION S ALL DATED HAS PREFERRED VIVAD SE VISWAS TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL S AND S FILED BEFORE THE TRIBUNAL. THE ASSESSEE HAS STATED THAT THE ASSESSEE HAS RECEIVED CERTIFICATE I.E. FORM 3 FROM THE HE ASSESSEE HAS DULY FILED THE CHALLANS IN RESPECT OF FOUR APPEALS TOWARDS PAYMENT OF TAX AS DETERMINED IN IT(SS)A NO.09 & 10/CTK/2019 ASSESSMENT YEARS : 2012-13 & 2013-14 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 , THE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND ALL THE FOUR APPEALS OF THE ASSESSEE ARE DISMISSED TREATING THE SAME AS WITHDRAWN. WE ALSO MAKE IT CLEAR THAT IN A SITUATION, THE GRIEVANCE OF ASSESSEE FOR THE YEARS UNDER CONSIDERATION COULD NOT BE RESOLVED UNDER VIVID SE VISHWAS SCHEME, THEN THE ASSESSEE COULD BE ENTITLED TO SEEK RECALL OF THIS DISMISSAL ORDER BY FILING MISCELLANEOUS APPLICATIONS. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 30/6/2021. SD/- SD/- (P.M JAGTAP) (C.M.GARG) VICE PRESIDENT JUDICIAL MEMBER CUTTACK; DATED 30 /6/2021 B.K.PARIDA, SPS (OS) COPY OF THE ORDER FORWARDED TO : BY ORDER SR.PVT.SECRETARY ITAT, CUTTACK 1. THE APPELLANT: . M/S. M.G. MOHANTY, 2-A, FOREST PARK, BHUBANESWAR. 2. THE RESPONDENT DCIT, CORP. CIRCLE-1(1), BHUBANESWAR. 3. THE CIT(A) 1 & 2 , BHUBANESWAR 4. PR.CIT - 1 & 2 , BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//