Bibhu Prasad Prusty, Cuttack V. ITO, Ward- 2(5), Cuttack

ITA 34/CTK/2020

• Counselvise Citation: [2020] 108 COUNSELVISE.COM (IT) 9232 (ITAT-CUTTACK)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 16-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S C MOHANTY
• Section: 201

Judgement Text

, . . , , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH , CUTTACK , BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ./ ITA NO. 34 / CTK /20 20 ( / ASSES SMENT YEAR : 20 1 3 - 20 1 4 ) BIBHU PRASAD PRUSTY, C/O MAA SARALA KISAN SEVA KENDRA, ARILO, NARAJ, CUTTACK - 754006 VS. ITO WARD - 2(5), CUTTACK / PAN NO. : A LRPP 6961 D ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESSE E BY : ASSESSEE HIMSELF IN PERSON THROUGH WITHDRAWAL PETITION. /REVENUE BY : SHRI S.C.MOHANTY , DR / DATE OF HEARING : 17 / 12 /20 20 / DATE OF PRONOUNCEMENT 17 / 12 /20 20 / O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 31.10.2019 , PASSED BY THE CIT(A), CUTTACK FOR THE ASSESSMENT YEAR 201 3 - 201 4 . 2. AT THE OUTSET, THE ASSESSEE , APPEARED IN PERSON, DREW ATTENTION TO THE APPLICATION DATED 20.07.2020 , WHICH IS 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) THERE IN. THE ASSESSEE HAS ALSO FILED AN APPLICATION TO WITHDRAW THE PRESENT APPEAL. LD. DR HAS NO OBJECTION TO THE SUBMISSION MADE BY THE ASSESSEE IN THIS REGARD. 3 . ON PERUSAL OF THE APPLICATION PLACED ON RECORD OF THE TRIBUNAL, I FIND THAT THE ASSESSEE HAS P ROPOSED TO SETTLE THE CASE TAKING THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020 AS PER HIS APPLICATION DATED ITA NO. 3 4 /CTK/20 20 2 20.07.2020, WHICH IS PLACED ON RECORD. IN THIS REGARD, THE ASSESSEE HAS ALSO FILED AN APPLICATION TO WITHDRAW THE PRESENT PETITION. CONSIDERING THE WITHDRAWAL APPLICATION FILED BY THE ASSESSEE DATED 16.12.2020, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN WITH A LIBERTY TO SEEK REVIVAL OF THE CASE BEFORE THE TRIBUNAL, IF HIS SETTLEMENT PETITION HEREINABOVE, FOR THE ASSESSMENT YEAR UNDER CONSIDERATION, IS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 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 17 / 12 / 20 20 . SD/ - ( CHANDRA MOHAN GARG ) / JUDICIAL MEMBER CUTTACK ; DATED 17 / 12 /20 20 . . / PKM , S R.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - . BIBHU PRASAD PRUSTY, C/O MAA SARALA KISAN SEVA KENDRA, ARILO, NA RAJ, CUTTACK - 754006 2. / THE RESPONDENT - ITO WARD - 2(5), CUTTACK 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRU E COPY//