ACIT, Cuttack V. M/s. Orissa Stevedors Ltd., Cuttack

ITA 245/CTK/2015

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9646 (ITAT-CUTTACK)
• Duration Of Justice: 7 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 18-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.245/CTK/2015 (नििाारण वषा / Asses s m ent Year :2010-2011) ACIT , Ci rc le-2(1 ), Cuttack ... ... ... ... .... . Re ve n u e Versus M/s O r issa Ste vedo res Ltd., O.S.L. T o wer, L ink Road, Cutta ck, P AN No.AAAC O 2 100 L ..................As s e s s e e Shri P.R.Mohanty, Advocate for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 07/07/2022 Date of Pronouncement : 07/07/2022 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order passed by the ld. CIT(A), Cuttack, dated 27.02.2015 in I.T.Appeal No.152/2013-14, dated 27.02.2015 for the assessment year 2010-2011. 2. It was the submission of the ld. AR that the assessee has settled the dispute involved in the relevant assessment year under Direct Tax Vivad Se Vishwas Scheme, 2020 and the assessee’s appeal has already been dismissed as infructuous in ITA No.257/CTK/2015 vide order dated 07.06.2022. It was the submission that the assessee has settled the dispute under the Vivad Se Vishwas Scheme, 2020, therefore, the revenue’s appeal may also be dismissed as infructuous. ITA No.245/CTK/2015 2 3. Ld. CIT-DR submitted that this is revenue’s appeal and if it is found that Vivad Se Vishwas Scheme will not apply to this revenue’s appeal, a liberty should be granted to the revenue for recall of the order. 4. We have considered rival submissions. 5. As it is noticed that the assessee has obtained the benefit under the Direct Tax Vivad Se Vishwas Scheme, 2020 and the assessee has filed Form No.3 issued by the designated authority of the department as per Section 5(1) of the Scheme, therefore, the appeal filed by the revenue in ITA No.245/CTK/2015 for the assessment year 2010-2011, is dismissed as infructuous. However, a liberty is hereby granted to the revenue to file for recall of the order before the Tribunal in the event it finds that the Vivad Se Vishwas Scheme, 2020 is not applicable in revenue’s appeal. 6. In the result, appeal of the revenue is dismissed. Order dictated and pronounced in the open court on 07/07/2022. Sd/- (अरुण खोड़पऩया) (ARUN KHODPIA) Sd/- (जाजज माथन) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 07/07/2022 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : आदेशाि ु सार/ BY ORDER, (Assistant Registrar) आयकर अपीऱीय अधिकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. पिभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ज पाईऱ / Guard file. सत्यापऩत प्रयत //True Copy//