Shri Amit Kumar Behera, Balasore V. ACIT, Balasore Circle, Balasore

ITA 423/CTK/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5872 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 21-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K GAUTAM
• Assessee Lawyers: P K MISHRA
• 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 I TA NO.42 3 /CTK/201 8 ASSESSMENT YEAR : 201 1 - 2012 SHRI AMIT KUMAR BEHERA, CHANDMARIPADIA, VYASAKABI NAGAR, SAHADEVKHUNTA, BALASORE VS. ACIT, BALASORE CIRCLE, BALASORE PAN/GIR NO. ACLPB 1296 N (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI P.K.MISHRA, AR 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 THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) - CUTTACK DATED 3 .10.2018 FOR THE ASSESSMENT YEAR 201 1 - 201 2 . 2. IN THIS CASE, THE ASSESSEE HAS MOVED AN APPLICATION DATED 18.1.2021 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 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 ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. ITA NO.423/CTK/2018 ASSESSMENT YEAR : 2011 - 2012 P A G E 2 | 2 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 SCHEME, 2020, WE DISMISS THE APPEAL OF THE ASSESSEE TREATING THE SAME AS WITH DRAWN. 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 MISCELL ANEOUS 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 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN.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/ - ( C.M. 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: SHRI AMIT KUMAR BEHERA, CHANDMARIPADIA, VYASAKABI NAGAR, SAHADEVKHUNTA, BALASORE . 2. THE RESPONDENT: ACIT, BALASORE CIRCLE, BALASORE . 3. THE CIT(A) , CUTTACK 4. PR.CIT - CUTTACK 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//