Shri Ajaya Kumar Jena, Bhubaneswar V. ITO, Ward-5(4), Bhubaneswar

ITA 33/CTK/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 8211 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 19-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S C MOHANTY
• Assessee Lawyers: DILIP MOHANTY
• Section: 201

Judgement Text

, . . , , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH , CUTTACK , BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ./ ITA NO. 33 / CTK /20 1 9 ( / ASSES SMENT YEAR : 20 1 3 - 20 1 4 ) SRI AJAYA KUMAR JENA, S/O - LATE ADHIKARI JENA, AT - JAGAMARA, KHANDAGIRI, BHUBANESWAR VS. ITO, WARD - 5 (4) , BHUBANESWAR / PAN NO. : A FQPJ 2183 Q ( / APPELLANT ) .. ( / RESPONDENT ) /AS S ESSEE BY : SHRI DILIP MOHANTY , A R /REVENUE BY : SHRI S.C.MOHANTY, DR / DATE OF HEARING : 1 8 / 12 /20 20 / DATE OF PRONOUNCEMENT 1 8 / 12 /20 20 / O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AG AINST THE ORDER DATED 17.10.2017 , PASSED BY THE CIT(A) - 2 , BHUBANESWAR FOR THE ASSESSMENT YEAR 201 3 - 201 4 . 2. AT THE OUTSET, LD. AR OF THE ASSESSEE DREW ATTENTION TO THE APPLICATION DATED 18.12.2020 , WHICH IS PLACED ON THE RECORD AND SUBMITTED THAT THE ASSES SEE 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 SUBMISSI ON 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 ITA NO. 33 /CTK/20 1 9 2 THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020. I , THERE FORE, AM OF THE OPINION THAT THE APPEAL OF THE ASSESSEE DESERVE S TO BE DISMISSED 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, F OR THE ASSESSMENT YEAR UNDER CONSIDERATION, IS REJECTED FOR THE TECHNICAL REASONS. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED IN THE TERMS AS INDICATED ABOVE. O RDER PRONOUNCED IN THE OPEN COURT ON 1 8 / 12 / 20 20 . SD/ - ( CHANDRA MOHAN GARG ) / JUDICIAL MEMBER CUTTACK ; DATED 1 8 / 12 /20 20 . . / PKM , S R.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - . SRI AJAYA KUMAR JENA, S/O - LATE ADHIKARI JENA, AT - JAGAMARA, KHAND AGIRI, BHUBANESWAR 2. / THE RESPONDENT - ITO, WARD - 5 (4) , BHUBANESWAR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //T RUE COPY//