Sambhu Dayal Agarwalla, Mayurbhanj V. ACIT, Central Circle, Cuttack, Cuttack

ITSSA 09/CTK/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1284 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 30-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 13-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND CHANDRA MOHAN GARG ASSESSMENT YEAR SAMBHU DAYAL AGARWALLA, WARD NO.6, POST: RAIRANGPUR, MAYURBHANJ PAN/GIR NO. AC (APPELLANT PER BENCH BOTH THE SEPARATE ORDERS THE ASSESSMENT YEARS 2012 2. IN THIS CASE, THE ASSESSEE HAS MOVED 7.5.2021, STATING THAT THE ASSESSEE SCHEME 2020 REQUESTED TO WITHDRAW HIS CONTENTION, T AND THE DESIGNATED AUTHORITY CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME ACC ASSESSEES DECLARATION UNDER THE SAME SCHEME. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI P.M. JAGTAP, VICE PRESIDENT CHANDRA MOHAN GARG , JUDICIAL MEMBER IT(SS)A NOS.09 & 10/CTK/2019 ASSESSMENT YEAR S : 2012-13 & 2013- 14 SAMBHU DAYAL AGARWALLA, WARD NO.6, POST: RAIRANGPUR, VS. ACIT, CENTRAL CIRCLE CUTTACK AC EPA 9213 B (APPELLANT ) .. ( RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI S.M.KESHKAMAT , CIT DATE OF HEARING : 25 /6/ 2021 DATE OF PRONOUNCEMENT : 30/6 /20 O R D E R APPEALS FILED BY THE ASSESSEE ARE DIRECTED OF THE CIT(A)-2, BHUBANESWAR BOTH DATED THE ASSESSMENT YEARS 2012 -13 & 2013-14, RESPECTIVELY. CASE, THE ASSESSEE HAS MOVED APPLICATION STATING THAT THE ASSESSEE HAS PREFERRED VIVAD SE VISWAS TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL REQUESTED TO WITHDRAW THE APPEAL S FILED BEFORE THE TRIBUNAL. IN SUPPORT OF HIS CONTENTION, T HE ASSESSEE HAS DULY FILED THE DECLARATI ONS IN FORM NO. 1 THE DESIGNATED AUTHORITY I.E. PR. CIT, SAMBALPUR CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME ACC ASSESSEES DECLARATION UNDER THE SAME SCHEME. P A G E 1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, JAGTAP, VICE PRESIDENT MEMBER 14 ACIT, CENTRAL CIRCLE , RESPONDENT ) , CIT DR /20 21 ARE DIRECTED AGAINST THE DATED 17.12.2018 FOR APPLICATION S BOTH DATED HAS PREFERRED VIVAD SE VISWAS TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL S AND S FILED BEFORE THE TRIBUNAL. IN SUPPORT OF ONS IN FORM NO. 1 HAS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME ACC EPTING THE IT(SS)A NO.09 & 10/CTK/2019 ASSESSMENT YEARS : 2012-13 & 2013-14 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 YEARS 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 MISCELLANEOUS APPLICATIONS. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 30 /6/2021. SD/- SD/- (P.M JAGTAP) (C.M.GARG) VICE PRESIDENT JUDICIAL MEMBER CUTTACK; DATED 30/6/2021 B.K.PARIDA, SPS (OS) COPY OF THE ORDER FORWARDED TO : BY ORDER SR.PVT.SECRETARY ITAT, CUTTACK 1. THE APPELLANT: . SAMBHU DAYAL AGARWALLA, WARD NO.6, POST: RAIRANGPUR, MAYURBHANJ 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//