M/S. Shanti Enggicon Private Limited, Korba V. ACIT, Circle-2(1), Sambalpur

ITA 275/CTK/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2299 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 06-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S C MOHANTY
• Section: 143(3)

Judgement Text

P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ SHRI AND CHANDRA MOHAN GARG , JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO . 275 /CTK/201 9 ASSESSMENT YEAR: 20 1 0 - 2011 M/S. SHANTI ENGGICON PVT LTD., AT: AGRASEN MARG, PO:/DIST: KOBRA, CHHATISGARH . VS. ACIT, CIRCLE 2(1),SAMBALPUR PAN/GIR NO. AAKCS 0035 Q (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI BINOD AGARWAL , AR REVENUE BY : SHRI S.C.MOHANTY DR DATE OF HEARING : 10 / 3 / 20 2 1 DATE OF PRONOUNCEMENT : 10 / 3 /20 2 1 O R D E R PER BENC H THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) - 1 , BHUBANESWAR DATED 1 6.5 .2019 FOR THE ASSESSMENT YEAR 20 1 0 - 2011 , IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE I.T.ACT, 1961. 2 . AT THE TIME OF HEARING, LD A.R. OF THE ASSESSEE SEEKS TO WITHDRAW THE APPEAL ON THE GROUND THAT THE ASSESSEE 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 THE DECLARATIONS IN FORM NO. 1 AND FORM ITA NO. 275 /CTK/2019 ASSESSMENT YEAR: 2010 - 2011 P A G E 2 |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| 3 COPY OF THE ORDER FORWARDED TO : BY ORDER SR . PVT. S ECRETARY ITAT, CUTTACK 1. THE APPELLANT: M/S. SHANTI ENGGICON PVT LTD., AT: AGRASEN MARG, PO:/DIST: KOBRA, CHHATISGARH 2. THE RESPONDENT ACIT, CIRCLE 2(1),SAMBALPUR 3. THE CIT(A) SAMBALPUR 4. PR.CIT - SAMBALPUR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//