Eastern Alloys (P) Ltd., Sundargarh V. JCIT, Rourkela Circle, Rourkela

ITA 54/CTK/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7866 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 16-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE S/ AND ARUN KHODPIA, ACCOUNTANT MEMBER Eastern Alloys Pvt. Ltd.,Goibhanga, Kalunga, Rourkela PAN/GIR No. (Appellant Per C.M.Gar, JM This is an appeal filed by the assessee against the or CIT(A), Sambalpur dated 4.11.2019 2. None appeared on behalf of the called for hearing. 3. However, i 22.2.2022, stating th scheme on 8.6.2020 to settle the dispute involved in the said appeal and has received certificate in Form No.5 and the appeal may be disposed IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK S/SHRI CHANDRA MOHAN GARG, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 54/CTK/2020 Assessment Year : 2010-2011 Eastern Alloys Pvt. Ltd.,Goibhanga, Kalunga, Vs. JCIT, Rourkela Range, Rourkela No.AAACE 7326 C (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri Sovesh Chandra Molhanty, Sr Date of Hearing : 28 /2/ 20 Date of Pronouncement : 28/ O R D E R Per C.M.Gar, JM This is an appeal filed by the assessee against the or CIT(A), Sambalpur dated 4.11.2019 for the assessment year None appeared on behalf of the assessee when the matter was called for hearing. However, in this case, the assessee has moved an application dated 22.2.2022, stating that the assessee has preferred “ 8.6.2020 to settle the dispute involved in the said appeal and has received certificate in Form No.5 and the appeal may be disposed Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER 2011 JCIT, Rourkela Range, Respondent) Sovesh Chandra Molhanty, Sr (DR) / 2022 /2/2022 This is an appeal filed by the assessee against the order of the for the assessment year 2010-2011. assessee when the matter was n this case, the assessee has moved an application dated at the assessee has preferred “Vivad Se Viswas” 8.6.2020 to settle the dispute involved in the said appeal and has received certificate in Form No.5 and the appeal may be disposed ITA No. 54/CTK/2020 Assessment Year : 2010-2011 Page2 | 3 off/withdrawn. The assessee has duly filed the declaration in Form No. 1 and the Designated Authority has issued the certificate in Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme. 4. 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. 5. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced on 28 /2/2022. Sd/- sd/- (Arun Khodpia) (Chandra Mohan Garg) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 28 /02/2022 B.K.Parida, SPS (OS) ITA No. 54/CTK/2020 Assessment Year : 2010-2011 Page3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Eastern Alloys Pvt. Ltd.,Goibhanga, Kalunga, Rourkela 2. The Respondent. JCIT, Rourkela Range, Rourkela 3. The CIT(A)-, Sambalpur 4. Pr.CIT-, Sambalpur 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//