Braja Mohan Meher, Bolangir V. DCIT (Central Circle), Sambalpur

ITSSA 12/CTK/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5681 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 10 month(s) 29 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: 01-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K GAUTAM
• Assessee Lawyers: NAKUL AGARWAL
• Section: 201; 13; 12

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 I T (SS) A NO S . 12 & 13 /CTK/201 9 ASSESSMENT YEAR S : 201 0 - 2011 & 2015 - 16 BRAJA MOHAN MEHER, C/O. M/S. ARUNDHATI JEWELLERS, SAMBALPUR ROAD, AT: INFRONT OF GOVT. GIRLS SCHOOL, PO/DIST: BOLANGIR VS. DCIT (CENTRAL), AAYAKAR BHAVAN, AINTHAPALLI, SAMBALPUR PAN/GIR NO. APMPB 9905 M (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI NAKUL AGARWAL , AR REVENUE BY : SHRI M.K.GAUTAM, CIT DR DATE OF HEARING : 20 / 1 / 20 2 1 DATE OF PRONOUNCEMENT : 28 / 1 /20 2 1 O R D E R PER BENCH BOTH THE APPEAL S FILED BY THE ASSESSEE ARE AGAINST THE ORDER OF THE CIT(A) - 2, BHUBANESWAR BOTH DATED 3 .10. 2018 FOR THE ASSESSMENT YEAR S 2010 - 2011 & 2015 - 16 . 2. IN THIS CASE, THE LD AR OF THE ASSESSEE HAS VIDE ITS APPLICATION SUBMITTED THAT THE ASSESSEE HAS DECIDED TO FILE APPLICATION FOR NEWLY INTRODUCED SCHEME VIVAD SE VISVASH SCHEME BEFORE THE CONCERNED AUTHORITY, HENCE, THE APPEAL FILED BY THE ASSESSEE MAY BE TREATED AS WITHDRAWN. IT(SS)A NOS.12 & 13/CTK/2019 ASSESSMENT YEARS : 2010 - 2011 & 2015 - 16 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 DECIDED TO AVAIL THE BENEFIT UNDER VIVAD SE VISHWAS SCHEME, 2020, THE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND TH E APPEAL S OF THE ASSESSEE ARE DIS MISSED AS WITHDRAWN .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 VIVAD SE VISHWAS SCHEME, THEN THE ASSESSEE WOULD BE ENTITLED TO SEEK RECALL OF THIS DISMISSAL ORDER BY F ILING 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 IN THE RESULT, THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN.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: SHRI AMIT KUMAR BEHERA, CHANDMARIPADIA, VYASAKABI NAGAR, SAHADEVKHUNTA, BALASORE . 2. THE RESPONDENT: ACIT, BALASORE CIRCLE, BALASORE . 3. THE CIT(A) , CUTTACK 4. PR.CIT - CUTTACK 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//