Shri Vineet Lalani, Bhubaneswar V. DCIT, Central Circle-1, Bhubaneswar

ITA 409/CTK/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5653 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 05-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K GAUTAM
• Assessee Lawyers: MANOJ PATRA
• Section: 13

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 . 409 /CTK/201 9 ASSESSMENT YEAR : 2012 - 13 SRI VINEET LALANI, PLOT NO.3433, B - 29, JAYADURGA NAGAR, BHUBANESWAR. VS. DCIT, CENTRAL CIRCLE - 1, BHUBANESWAR. PAN/GIR NO. ABHPL 8988 N (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI MANOJ P ATRA , AR REVENUE BY : SHRI M.K.GAUTAM, CIT , DR DATE OF HEARING : 18 / 1 / 20 2 1 DATE OF PRONOUNCEMENT : 28 / 1 /20 2 1 O R D E R PER BENCH THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A), 2 BHUBANESWAR DATED 6.6.2018 FOR THE ASSESSMENT YEAR 2012 - 13 . 2. IN THIS CASE, THE ASSESSEE HAS MOVED AN APPLICATION DATED 18.12 .2020 SEEKING WITHDRAWAL OF THIS APPEAL ON 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 DUL Y FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. ITA NO.409/CTK/2019 ASSESSMENT YEAR : 2012 - 13 P A G E 2 | 2 3. KEEPING IN VIEW THESE FACTS AND C IRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, THE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL OF THE ASSESSEE IS DISMISSED TREATING THE SAME AS WITHDRAWN.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 DISMISSA L ORDER BY FILING A MISCELLANEOUS APPLICATION. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 28 /1 /20 2 1 . SD/ - 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 : SRI VINEET LALANI, PLOT NO.3433, B - 29, JAYADURGA NAGAR, BHUBANESWAR 2. THE RESPONDENT. DCIT, CENTRAL CIRCLE - 1, BHUBANESWAR. 3. THE CIT(A) - 2 , BHUBANESWAR 4. PR.CIT - 2 , BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//