Sidhartha Shankar Ray, Bhubaneswar V. DCIT, Circle-4(1), Bhubaneswar

ITA 259/CTK/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7451 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 09-12-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S C MOHANTY
• Assessee Lawyers: P K MISHRA

Judgement Text

P A G E 1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK SMC BENCH, CUTTACK BEFORE SHRI C HANDRA MOHAN GARG , JUDICIAL MEMBER ITA NO .259/CTK/2020 ASSESSMENT YEAR : 2013 - 14 SIDHARTHA SHANKAR RAY, PLOT NO.B - 104, MOTI BLOCK, TOSHALI APARTMENT, SATYA NAGAR, BHUBANESWAR. VS. DCIT, CIRCLE - 4(1),. BHUBANESWAR. PAN/GIR NO. AANPR 5543 E (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI P.K.MISHRA , AR REVENUE BY : SHRI S.C.MOHANTY, DR DATE OF HEARING : 1 / 4 / 20 2 1 DATE OF PRONOUNCEMENT : 1 / 4 /20 2 1 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE A GAINST THE ORDER OF THE CIT(A) - 2 , BHUBANESWAR DATED 10.12.2019 FOR THE ASSESSMENT YEAR 2013 - 14 . 2. IN THIS CASE, THE ASSESSEE HAS MOVED AN APPLICATION DATED 4.2.2021 SEEKING WITHDRAWAL OF THIS APPEAL O N THE GROUND THAT HE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSEE HAS DULY FILED FORM - 5 VIDE ACKNOWLEDGEMENT NUMBER 301350900230321. 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY ITA NO.259/CTK/2020 ASSESSMENT YEAR : 2013 - 14 P A G E 2 | 2 REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020 , I DISMISS THE APPEAL OF THE ASSESSEE TREATING THE SAME AS WITHDRAWN. I 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 ENTI TLED 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 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN.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 1 / 4 /20 2 1 . SD/ - ( CHANDRA MOHAN GARG ) JUDICIAL MEMBER CUTTACK; DATED 1 / 4 /20 2 1 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER SR . PVT. S ECRETARY ITAT, CUTTACK 1. THE APPELLANT : SIDHARTHA SHANKAR RAY, PLOT NO.B - 104, MOTI BLOCK, TOSHALI APARTMENT, SATYA NAGAR, BHUBANESWAR 2. THE RESPONDENT. DCIT, CIRCLE - 4(1),. BHUBANESWAR 3. THE CIT(A) - 2 , BHUBANESWAR 4. PR.CIT - 2 , BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//