Kumar Sunrise Jewellers, Rayagada V. ITO, Rayagada Ward, Rayagada

ITA 140/CTK/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5652 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 9 month(s) 7 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: 20-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K GAUTAM
• Assessee Lawyers: J M PATNAIK
• 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 ITA NO . 140 /CTK/201 8 ASSESSMENT YEAR : 201 3 - 14 M/S. KUMAR SUNRISE JEWELLERS, MUNCIPAL COMPLEX, MAIN ROAD, RAYAGADA VS. ITO, RAYAGADA WARD, RAYAGADA PAN/GIR NO. AALFK 1507 K (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI J.M.PATNAIK , 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 THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A), 1 BHUBANESWAR DATED 8.3.2018 FOR THE ASSESSMENT YEAR 2013 - 14 . 2. AT THE OUTSET, LD A.R. OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS MOVED AN APPLICATION DATED 27.8.2020 TO SETTLE THE DISPUTE UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 VIDE R.NO.498149871270820, WHICH IS UNDER PROCESS BY THE PR. CIT, RANGE - 1, BH UBANESWAR. HE, THEREFORE, SUBMITTED THAT . THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATI ON UNDER THE SAME SCHEME. ITA NO.140/CTK/2018 ASSESSMENT YEAR : 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THE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL OF THE ASSESSEE IS DISMISSED TREATING THE SAME AS WITHDRAWN.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, THE N THE ASSESSEE WOULD BE ENTITLED TO SEEK RECALL OF THIS DISMISSAL ORDER BY FILING A MISCELLANEOUS APPLICATION. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 28 /1 /20 2 1 . SD/ - SD/ - ( CHANDRA MOHAN 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: M/S. KUMAR SUNRISE JEWELLERS, MUNCIPAL COMPLEX, MAIN ROAD, RAYAGADA 2. THE RESPONDENT. ITO, RAYAGADA WARD, RAYAGADA . 3. THE CIT(A) - 1 , BHUBANESWAR 4. PR.CIT - 1 , BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//