Lord Jagannath Homes & Enclaves Pvt. Limited, Cuttack V. ACIT, Central Circle, Cuttack, Cuttack

ITSSA 07/CTK/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5674 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 11 month(s) 22 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SB
• Assessment Year: 2009-2010
• Appeal Filed On: 06-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K GAUTAM
• Assessee Lawyers: B PANDA
• 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 IT (SS) A NO S . 0 7 & 08 /CTK/201 9 ASSESSMENT YEAR S : 2009 - 2010 & 20 10 - 2011 LORD JAGANNATH HOMES & ENCLAVE PVT LTD., OSIYA TOWER, HARIPUR ROAD, CUTTACK VS. ACIT, CENTRAL CIRCLE , CUTTACK PAN/GIR NO. AABCL 5454 H (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI B.PANDA, SR. ADV REVENUE BY : SHRI M.K.GAUTAM, CIT DR DATE OF HEARING : 2 0 / 1 / 20 2 1 DATE OF PRONOUNCEMENT : 28 / 1 /20 2 1 O R D E R PER BENCH BOTH THE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDER S OF THE CIT(A) - 2 , BHUBANESWAR BOTH DATED 21.12. 2018 FOR THE ASSESSMENT YEAR S 20 0 9 - 201 0 & 2010 - 2011. 2. IN THIS CASE, LD A.R. OF THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS MADE AN APPLICATION DATED 2.12.2020 UNDER VIVAD SE VISWAS SCHEME TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL S BEFORE THE I.T. DEPARTMENT AND IN SUPPORT OF THIS, THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 . LD A.R. SUBMITTED THAT THE APPEALS OF THE ASSESSEE MAY BE DISPOSED OFF ACCO RDINGLY. IT(SS)A NOS.07 & 08/CTK/2019 ASSESSMENT YEARS : 2009 - 2010 & 2010 - 2011 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 , THE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANT ED AND BOTH THE APPEAL S OF THE ASSESSEE ARE DISMISSED TREATING THE SAME AS WITHDRAWN.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 ASSES SEE COULD BE ENTITLED TO SEEK RECALL OF THIS DISMISSAL ORDER BY FILING A MISCELLANEOUS APPLICATION. 4. IN THE RESULT, THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 28 /1 /20 2 1 . S D/ - 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: . LORD JAGANNATH HOMES & ENCLAVE PVT LTD., OSIYA TOWER, HARIPUR ROAD, CUTTACK 2. THE RESPONDENT: ACIT, CENTRAL CIRCLE, CUTTACK 3. THE CIT(A) 2 , BHUBANESWAR 4. PR.CIT - 2 , BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//