Rajdhani Systems & Estate Pvt. Ltd., Bhubaneswar V. ACIT, Corporate Circle-1(2), Bhubaneswar

ITA 485/CTK/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2918 (ITAT-CUTTACK)
• Duration Of Justice: 3 year(s) 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 04-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B D OJHA SHRI S C MOHANTY
• Assessee Lawyers: FORM NO; APPEAL MAY BE DISPOSED OFF

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE S/ AND MANISH BORAD, ACCOUNTANT MEMBER RAJDHANI SY STE LTD., PL OT NO.A NAGAR, BHUBA PAN/GIR NO. (APPELLANT PER BENCH THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A),1, BHUBANESWAR 2. IN THIS CASE, THE ASSESSEE HAS MOVED AN APPLICATION DATED 28.9..2021, STATING THAT THE ASSESSEE HAS PREFERRED VIVAD SE VISWAS SCHEME TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL AND THE APPEAL MAY BE DISPOSED OFF. AND FORM NO. 2 AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK S/ SHRI CHANDRA MOHAN GARG, JUDICIAL AND MANISH BORAD, ACCOUNTANT MEMBER ITA NO.485/CTK/2017 ASSESSMENT YEAR : 2013-14 STE MS & ESTATES PVT OT NO.A -103, SAHID NAGAR, BHUBA NESWAR VS. ACIT, CORPORATE CIRCLE BHUBANESWAR. NO. AABCR 8271 L (APPELLANT ) .. ( RESPONDENT ASSESSEE BY : SHRI B.D.OJHA REVENUE BY : SHRI S.C.MOHANTY ADDL DATE OF HEARING : 25 /10 / 20 DATE OF PRONOUNCEMENT : 25 / 10 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A),1, BHUBANESWAR DATED 14.8.2017 FOR THE ASSESSMENT YEAR IN THIS CASE, THE ASSESSEE HAS MOVED AN APPLICATION DATED 28.9..2021, STATING THAT THE ASSESSEE HAS PREFERRED VIVAD SE VISWAS SCHEME TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL AND THE APPEAL MAY BE DISPOSED OFF. 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 P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER ACIT, CORPORATE CIRCLE - 1(2), BHUBANESWAR. RESPONDENT ) , AR S.C.MOHANTY ADDL CIT (DR) / 20 21 10 /2021 THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE FOR THE ASSESSMENT YEAR 2013-14. IN THIS CASE, THE ASSESSEE HAS MOVED AN APPLICATION DATED 28.9..2021, STATING THAT THE ASSESSEE HAS PREFERRED VIVAD SE VISWAS SCHEME TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL AND THE APPEAL MAY Y FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN ITA NO.485/CTK/2017 ASSESSMENT YEAR : 2013-14 P A G E 2 | 3 FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME ON 15.12.2020 ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. 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 , 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 VIVID SE VISHWAS SCHEME, THEN THE ASSESSEE COULD 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 25 /10/2021. SD/- SD/- (MANISH BORAD) (CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER CUTTACK; DATED 25 /10/2021 B.K.PARIDA, SPS (OS) ITA NO.485/CTK/2017 ASSESSMENT YEAR : 2013-14 P A G E 3 | 3 COPY OF THE ORDER FORWARDED TO : BY ORDER SR.PVT.SECRETARY ITAT, CUTTACK 1. THE APPELLANT : RAJDHANI SYTERMS & ESTATES PVT LTD., PLOT NO.A-103, SAHID NAGAR, BHUBANESWAR 2. THE RESPONDENT. ACIT, CORPORATE CIRCLE - 1(2), BHUBANESWAR. 3. THE CIT(A) - 1 , BHUBANESWAR 4. PR.CIT - 1 , BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//