Srinivas Senapati Polobody, Berhampur V. DCIT, Berhampur Circle, Berhampur

ITA 411/CTK/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2297 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 10-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S.K.AGARWAL WITHDRAWAL PETITION
• Section: 143(3); 20

Judgement Text

P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ SHRI AND CHANDRA MOHAN GARG , JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO . 41 1 /CTK/201 9 ASSESSMENT YEAR: 20 15 - 16 S RINIVAS SENAPATI POLOBODY, C/O. P. KESHAVNARAYAN SENAPATI, GANDHI NAGAR, 2 ND LANE, BERHAMPUR. VS. DCIT, BERHAMPUR CIRCLE, BERHAMPUR PAN/GIR NO. AIQPP 7997 P (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI S.K.AGARWAL (WITHDRAWAL PETITION) REVENUE BY : SHRI S.C.MOHANTY DR DATE OF HEARING : 10 / 3 / 20 2 1 DATE OF PRONOUNCEMENT : 10 / 3 /20 2 1 O R D E R PER BENC H THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) - 1 , BHUBANESWAR DATED 1 5 .10.2019 FOR THE ASSESSMENT YEAR 20 15 - 16, IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE I.T.ACT, 1961. 2 . IN TH IS CASE , THE ASSESSEE HAS MOVED APPLICATION TO WITHDRAW THE APPEAL STATING 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 DATED ITA NOS. 411 /CTK/2019 ASSESSMENT YEAR: 2015 - 16 P A G E 2 | 3 29.1.2021 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 , WHICH ARE PLACED ON RECORD BEFORE THE TRIBUNAL. 3 . KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY R EQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, THE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND TH E APPEAL OF THE ASSESSEE IS DISMISSED TREATING THE SAME AS WITHDRAWN.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 DISMISSAL ORDER BY FILING A MISCELLANEOUS APPLICATION. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 10 / 3 /20 2 1 . S D/ - SD/ - ( LAXMI PRASAD SAHU ) ( CHANDRA MOHAN GARG ) ACCOUNTANT MEMBER JUDICIAL MEMBER CUTTACK; DATED 10 / 3 /20 2 1 B.K.PARIDA, SPS (OS) ITA NOS. 411 /CTK/2019 ASSESSMENT YEAR: 2015 - 16 P A G E 3 | 3 COPY OF THE ORDER FORWARDED TO : BY ORDER SR . PVT. S ECRETARY ITAT, CUTTACK 1. THE APPELLANT: SRINIVAS SENAPATI POLOBODY, C/O. P. KESHAVNARAYAN SENAPATI, GANDHI NAGAR, 2 ND LANE, BERHAMPUR 2. THE RESPONDENT: DCIT, BERHAMPUR CIRCLE, BERHAMPUR 3. THE CIT(A) 1, BHUBANESWAR 4. PR.CIT - 1, BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//