Priyanka Mundhra, Angul V. ITO, Angul Ward, Angul

ITA 256/CTK/2019

• Counselvise Citation: [2020] 108 COUNSELVISE.COM (IT) 9234 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 29-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201; 20

Judgement Text

, . . , , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH , CUTTACK , BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ./ ITA NO. 253 / CTK /20 1 9 ( / ASSE SSMENT YEAR : 20 1 5 - 20 1 6 ) SHREE GOPAL MUNDHRA, C/O BHUTNATH STORE, MAIN ROAD, ANGUL PAN : ACMPM 7192 B VS. ITO, ANGUL WARD, ANGUL AND ./ ITA NO.254/CTK/2019 ( / ASSESSMENT YEAR :2015 - 2016) PREETI MUNDHRA, C/O BHUTNATH STORE, MAIN RO AD, ANGUL PAN : CBVPM 7472 A VS. ITO, ANGUL WARD, ANGUL AND ./ ITA NO.255/CTK/2019 ( / ASSESSMENT YEAR :2015 - 2016) RAJESH MUNDHRA, C/O BHUTNATH STORE, MAIN ROAD, ANGUL PAN : AFNPM 6777 L VS. ITO, ANGUL WARD, ANGUL AND ./ ITA NO.25 6 /CTK/2019 ( / ASSESSMENT YEAR :2015 - 2016) PRIYANKA MUNDHRA, C/O BHUTNATH STORE, MAIN ROAD, ANGUL PAN : APSPM 0685 A VS. ITO, ANGUL WARD, ANGUL AND ./ ITA NO.25 7 /CTK/2019 ( / ASSESSMENT YEAR :2015 - 2016) A KASH MUNDHRA, C/O BHUTNATH STORE, MAIN ROAD, ANGUL PAN : AKRPM 7525 M VS. ITO, ANGUL WARD, ANGUL ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : SHRI MOHIT SHETH, AR /REVENUE BY : SHRI S.C.MO HANTY, DR / DATE OF HEARING : 17 / 12 /20 20 / DATE OF PRONOUNCEMENT 17 / 12 /20 20 ITA NO. 253 - 257 /CTK/20 1 9 2 / O R D E R TH ESE FIVE APPEALS FILED BY THE DIFFERENT A SSESSEE S, ARE AGAINST THE ORDER PASSED BY THE CIT(A) - 2 , BHUBANESWAR , ALL DATED 17.06 .2019 , FOR THE ASSESSMENT YEAR 201 5 - 201 6 . 2. AT THE OUTSET, LD. AR OF THE ASSESSEE DREW ATTENTION TO THE APPLICATION PLACED ON THE RECORD AND SUBMITTED THAT THE ASSESSEE HAS ALREADY FILED APPLICATION FOR THE ASSESSMENT YEAR UNDER CONSIDERATION REGARDING SETTLEMENT SOUGHT IN THE FORM - I UNDER THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020 BEFORE THE PRESCRIBED AUTHORITY(IES) THEREIN. LD. DR HAS NO OBJECTION TO THE SUBMISSION MADE BY THE LD. AR OF THE ASSESSEE IN THIS REGARD. 3 . ON PERUSAL OF THE APPLICATION PLACED ON RECORD OF THE TRIBUNAL, I FIND THAT THE ASSESSEE HAS PROPOSED TO SETTLE THE CASE TAKING THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020. I , THEREFORE, AM OF THE OPINION THAT THE PRESENT APPEAL S OF THE ASSESSEE DESERVE TO BE DISMISSE D AT THIS STAGE WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN TO THE ASSESSEE/TAXPAYER TO SEEK REVIVAL OF THE CASE BEFORE THE TRIBUNAL, IF HIS SETTLEMENT PETITION HEREINABOVE, FOR THE ASSESSMENT YEAR UNDER CONSIDERATION, IS REJECTED FOR THE TECHNICAL REASO NS. 4 . IN THE RESULT, ALL APPEAL S OF THE ASSESSEE ARE DISMISSED IN THE TERMS AS INDICATED ABOVE. O RDER PRONOUNCED IN THE OPEN COURT ON 17 / 12 / 20 20 . SD/ - ( CHANDRA MOHAN GARG ) / JUDICIAL MEMBER CUTTACK ; DATED 17 / 12 /20 20 . . / PKM , S R.P.S. ITA NO. 253 - 257 /CTK/20 1 9 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - . 2. / THE RESPONDENT - ITO, ANGUL WARD, ANGUL 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//