Narayanachetty Trinath Rao, Rayagada V. ACIT, Central Circle-1, Bhubaneswar

ITSSA 4/CTK/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5676 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 3 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 15-07-2020
• Assessment Year: 2010-2011
• Appeal Filed On: 24-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K GAUTAM
• Assessee Lawyers: P K MISHRA
• 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 . 04 /CTK/201 9 ASSESSMENT YEAR : 201 0 - 2011 SRI TRINATH RAO NARAYAN CHETTY, SAI MANDIR ROAD, NEW COLONY, RAYAGADA VS. ACIT, CENTRAL CIRCLE - 1, BHUBANESWAR. PAN/GIR NO. ACJPR 1336 B (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI P.K.MISHRA , AR REVENUE BY : SHRI M.K.GAUTAM, CIT DR DATE OF HEARING : 1 9 / 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 8.10.2018 FOR THE ASSESSMENT YEAR 201 0 - 2011 . 2. IN THIS CASE, THE ASSESSEE HAS MOVED AN APPLICATION DATED 1 8.1.2021, STATING THAT THE ASSESSEE HAS PREFERRED VIVAD SE VISWAS SCHEME TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL AND HAS RECEIVED CERTIFICATE IN FORM NO.5 AND THE APPEAL MAY BE DISPOSE D OFF. THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. IT(SS)A NO.04/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 DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020 , THE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS AP PEAL OF THE ASSESSEE IS DISMISSED TREATING THE SAME AS WITHDRAWN.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 ENTITLE D 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 . SD/ - 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: . SRI TRINATH RAO NARAYAN CHETTY, SAI MANDIR ROAD, NEW COLONY, RAYAGADA 2. THE RESPONDENT: ACIT, CENTRAL CIRCLE - 1, BHUBANESWAR . 3. THE CIT(A) 2 , BHUBANESWAR 4. PR.CIT - 2 , BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//