Smt. Premsila Meher, Bolangir V. DCIT (Central Circle), Sambalpur

ITSSA 14/CTK/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5677 (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: 2012-2013
• 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

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(S) TA NO. 14 /CTK/201 9 ASSESSMENT YEAR : 201 2 - 13 SMT. PREMSILA MEHER . M/S. ARUNDHATI JEWELLERS, SAMBALPUR ROAD, AT: INFRONT OF GOVT. GIRLS SCHOOL, PO:/DIST: BOLANGIR VS. DCIT (CENTRAL) SAMBALPUR PAN/GIR NO. ALAPM 8395 D (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 THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) - 2 , BHUBANESWAR DATED 22.11.2018 . FOR THE ASSESSMENT YEAR 201 2 - 201 3 . 2. AT THE OUTSET, LD AR OF THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS PREFERRED AN APPLICATION DATED 30.12.2020 IN FORM NO.1 & 2 UNDER VIVAD SE VISVASH SCHEME 2020 TO SETTLE THE DISPUTE INVOLVED IN THE SAID APP EAL AND COPY OF THE SAME HAS BEEN FILED BEFORE THIS BENCH. HE SUBMITTED THAT THE APPEAL OF THE ASSESSEE MAY BE DISPOSED OFF ACCORDINGLY. ITA NO.422/CTK/2019 ASSESSMENT YEAR : 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 DUL Y COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, WE DISMISS THE APPEAL OF THE ASSESSEE TREATING THE SAME AS WITHDRAWN.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 VIVAD SE VISHWAS SCHEME, THEN THE ASSESSEE WOULD BE ENTITLED TO SEEK RECALL OF THIS DISMISSAL ORDER BY FILING A MISCELLANEOUS APPLICATION. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN.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: KWALITY BOTTLERS PVT LTD., PLOT NO.1/2/3, ASHOK NAGAR, BHUBANESWAR . 2. THE RESPONDENT: DCIT, CORPN. CIRCLE - 1(1) BHUBANESWAR . 3. THE CIT(A) 1, BHUBANESWAR 4. PR.CIT - 1, BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//