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

ITSSA 08/CTK/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6492 (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: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 06-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B
• Assessee Lawyers: CTK ASSESSMENT YEAR S; JAGANNATH HOMES

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ASSESSMENT YEAR LORD JAGANNATH ENCLAVE PVT LTD., HARIPUR ROAD, CUTTACK PAN/GIR NO. (APPELLANT PER BENCH BOTH THE APPEALS FILED BY THE ASSESSEE ARE DIRECTED SEPARATE ORDER THE ASSESSMENT YEAR 2. IN THIS CASE, ASSESSEE HAS MADE AN VISWAS SCHEME THE I.T. DEPARTMENT AND IN SUPPORT OF THIS, THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 APPEALS OF THE ASSESSEE MAY BE DISPOSED OFF ACCORDINGLY. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI P.M. JAGTAP, VICE PRESIDENT AND CHANDRA MOHAN GARG, JUDICIAL IT(SS)A NOS.07 & 08 /CTK/201 ASSESSMENT YEAR S : 2009-2010 & 20 JAGANNATH HOMES & ENCLAVE PVT LTD., OSIYA TOWER, HARIPUR ROAD, CUTTACK VS. ACIT, CENTRAL CIRCLE NO. AABCL 5454 H (APPELLANT ) .. ( RESPONDENT ASSESSEE BY : SHRI B.PANDA, SR. ADV REVENUE BY : SHRI M.K.GAUTAM, CIT DATE OF HEARING : 20 /1 / 20 DATE OF PRONOUNCEMENT : 28 / O R D E R BOTH THE APPEALS FILED BY THE ASSESSEE ARE DIRECTED ORDER S OF THE CIT(A)-2, BHUBANESWAR BOTH THE ASSESSMENT YEAR S 2009-2010 & 2010-2011. IN THIS CASE, LD A.R. OF THE ASSESSEE HAS ASSESSEE HAS MADE AN APPLICATION DATED 2.12.2020 UNDER VISWAS SCHEME TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL 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 ACCORDINGLY. P A G E 1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, JAGTAP, VICE PRESIDENT JUDICIAL MEMBER /CTK/201 9 20 10-2011 ACIT, CENTRAL CIRCLE , CUTTACK RESPONDENT ) B.PANDA, SR. ADV M.K.GAUTAM, CIT DR / 20 21 / 1/2021 BOTH THE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE BOTH DATED 21.12.2018 FOR SUBMITTED THAT THE 2.12.2020 UNDER VIVAD SE TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL S BEFORE ASSESSEE HAS DULY FILED THE . LD A.R. SUBMITTED THAT THE APPEALS OF THE ASSESSEE MAY BE DISPOSED OFF ACCORDINGLY. 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 GRANTED AND BOTH THE APPEALS 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 ASSESSEE COULD BE ENTITLED TO SEEK RECALL OF THIS DISMISSAL ORDER BY FILING A MISCELLANEOUS APPLICATION. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 28 /1/2021. SD/- SD/- (C.M.GARG) (P.M JAGTAP) JUDICIAL MEMBER VICE PRESIDENT CUTTACK; DATED 28/1/2021 B.K.PARIDA, SPS (OS) COPY OF THE ORDER FORWARDED TO : BY ORDER SR.PVT.SECRETARY 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//