Pradhan Realcon Pvt. Ltd., Bhubaneswar V. ITO, Ward-1(2), Bhubaneswar

ITA 41/CTK/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9281 (ITAT-CUTTACK)
• Duration Of Justice: 3 year(s) 9 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 24-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA No.41/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) Pradhan Realcon (P) Ltd., Plot No.203, 2 nd Floor, Shantiniwas Apartment, Cuttack Road, Bhubaneswar Vs ITO, Ward-1(2), Bhubaneswar PAN No. : AAFCP 0550 N (अऩीलाथी /Appellant) .. (प्रत्यथी / Respondent) ननधाारिती की ओर से /Assessee by : Shri P.K.Mishra, AR िाजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr.DR स ु नवाई की तािीख / Date of Hearing : 28/10/2021 घोषणा की तािीख/Date of Pronouncement : 29/10/2021 आदेश / O R D E R Per Bench: This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-2, Bhubaneswar dated 22.09.2017. 2. In this case, the Authorised Representative of the assessee has moved an application seeking withdrawal of this 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 No. 2 and the Designated Authority has issued the certificate in Form No. 3 as per Section 5(1) of the Scheme determining the tax payable by the assessee. 3. Keeping in view these facts and circumstances of the case that the assessee has duly complied with the necessary requirements under Vivad ITA No.41/CTK/2018 2 Se Vishwas Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn. However, in case the assessee's application under Vivad Se Vishwas Scheme, 2020 is declined at any later stage due to any reason then the assessee would be at liberty to file a miscellaneous application within the prescribed time-limit, as provided under the law for recalling the instant appeal. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 29/10/ 2021. Sd/- (सी.एम.गगा) (C.M.GARG) Sd/- (मिीष बोरड़) (MANISH BORAD) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER कटक Cuttack; ददनाांक Dated 29/10/2021 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : आदेशाि ु सार/ BY ORDER, (Senior Private Secretary) आयकर अपीऱीय अधिकरण, कटक/ITAT, Cuttack 1. अऩीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकि आय ु क्त(अऩील) / The CIT(A), 4. आयकि आय ु क्त / CIT 5. ववभागीय प्रनतननधध, आयकि अऩीलीय अधधकिण, कटक / DR, ITAT, Cuttack 6. गार्ा पाईल / Guard file. सत्यावऩत प्रनत //True Copy//