Sarbeswar Sahoo, Kendrapara V. ACIT, Circle-2(1), Cuttack

ITA 380/CTK/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5650 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 12-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K GAUTAM
• Section: 201

Judgement Text

P A G E 1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ SHRI P .M. JAGTAP, VICE PRESIDENT AND CHANDRA MOHAN GARG , JUDICIAL MEMBER ITA NO S . 380 & 381 /CTK/201 8 ASSESSMENT YEAR S : 2013 - 14 & 2014 - 15 SARBESWAR SAHOO, AT/PO: BHUINPUR, DIST: KENDRAPARA VS. ACIT, CIRCLE - 2(1), AAYAKAR BHAVAN, SHELTER CHHAK, CUTTACK PAN/GIR NO. ASJPS 8603 A (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE (WITHDRAWAL PETITION) REVENUE BY : SHRI M.K.GAUTAM, CIT DR DATE OF HEARING : 1 9 / 1 / 20 2 1 DATE OF PRONOUNCEMENT : 28 / 1 /20 2 1 O R D E R PER BENCH BOTH THE APPEAL S FILED BY THE ASSESSEE ARE AGAINST THE SEPARATE ORDER S OF THE CIT(A) - CUTTACK BOTH DATED 3 0.8.2018 FOR THE ASSESSMENT YEAR S 201 3 - 14 & 2014 - 15 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE MATTER WAS CALLED FOR HEARING. HOWEVER, THE ASSESSEE HAS MOVED APPLICATION S DATED 10 .11. 2020 FOR THE ASSESSMENT YEAR 2013 - 14 AND DATED 11.12.2020 FOR THE AS SESSMENT YEAR 2014 - 15 SEEKING WITHDRAWAL OF T HESE APPEAL S ON THE GROUND THAT HE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL S UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 ON 22.6.2020 AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER ITA NO.380/CTK/2018 ASSESSMENT YEAR : 2013 - 14 P A G E 2 | 2 SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME FOR BOTH THE ASSESSMENT YEARS UNDER CONSIDERATION. 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEM E, 2020, THE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND TH ESE APPEAL S OF THE ASSESSEE ARE DISMISSED TREATING THE SAME AS WITHDRAWN. WE 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 ENTITLED TO SEEK RECALL OF THIS DISMISSAL ORDER BY FILING A MISCELLANEOUS APPLICATION. 4. IN THE RESULT, THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 28 /1 /20 2 1 . S D/ - SD/ - ( CHANDRA MOHAN GARG) ( P .M JAGTAP ) JUDICIAL MEMBER VICE PRESIDENT CUTTACK; DATED 28 / 1 /20 2 1 B.K.PARIDA, SPS (OS) COPY OF THE ORDER FORWARDED TO : BY ORDER SR . PVT. S ECRETARY ITAT, CUTTACK 1. THE APPELLANT: SARBESWAR SAHOO, AT/PO: BHUINPUR, DIST: KENDRAPARA . 2. THE RESPONDENT: ACIT, CIRCLE - 2(1), AAYAKAR BHAVAN, SHELTER CHHAK, CUTTACK . 3. THE CIT(A) CUTTACK 4. PR.CIT - CUTTACK 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//