Ranjita Jena, Angul V. ACIT, Central Circle, Cuttack

ITSSA 82/CTK/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5678 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(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: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 30-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K GAUTAM
• Assessee Lawyers: J M PATNAIK
• Keywords: Reasonable cause
• Section: 201; 15

Judgement Text

P A G E 1 | 3 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 . 82 & 83 /CTK/201 9 ASSESSMENT YEAR S : 201 4 - 15 & 2015 - 16 RANJITA JENA, C/O DR. SUBRAT KU. JENA, AMALAPADA, TALCHER TOWN, TALCHER, ANGUL. VS. ACIT, CENTRAL CIRCLE, CUTTACK PAN/GIR NO. ACVPT 3787 A (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI J.M.PATNAIK , AR REVENUE BY : SHRI M.K.GAUTAM, CIT DR DATE OF HEARING : 21 / 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 19.12 . 2018 FOR THE ASSESSMENT YEAR S 201 4 - 15 & 2015 - 16, RESPECTIVELY . 2. IN BOTH THE CASES , THERE WAS DELAY OF 287 DAYS IN FILING THE APPEAL S. THE ASSESSEE HAS FILED PETITION DULY SUPPORTED BY AFFIDAVIT FOR CONDONING THE DELAY OF 287 DAYS . AFTER CONSIDERING THE PETITION, WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NOT FILING THE APPEALS ON TIME. WE, THEREFORE, CONDONE THE DELAY AND ADMIT THE APPEALS FOR HEARING. IT(SS)A NOS.12 & 13/CTK/2019 ASSESSMENT YEARS : 2010 - 2011 & 2015 - 16 P A G E 2 | 3 3 . IN THIS CASE, THE LD AR OF THE ASSESSEE HAS SUBMITTED THAT ASSES SEE HAS MOVED APPLICATION S DATED 6.11.2020 IN FORM NO.1 & 2 TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL S UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 AND THE DESIGNATED AU THORITY HAS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. IN WAS THIS BACKDROP, IT WAS URGED TO DISPOSED THE APPEALS ACCORDINGLY. 4 . KEEPING IN VIEW THESE FACTS AND CIR CUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, WE DISMISS THE APPEALS 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. 5 . 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 IT(SS)A NOS.12 & 13/CTK/2019 ASSESSMENT YEARS : 2010 - 2011 & 2015 - 16 P A G E 3 | 3 B.K.PARIDA, SPS (OS) COPY OF THE ORDER FORWARDED TO : BY ORDER SR . PVT. S ECRETARY ITAT, CUTTACK 1. THE APPELLANT: RANJITA JENA, C/O DR. SUBRAT KU. JENA, AMALAPADA, TALCHER TOWN, TALCHER, ANGUL . 2. THE RESPONDENT: ACIT, CENTRAL CIRCLE, CUTTACK BALASORE . 3. THE CIT(A) 2, BHUBANESWAR 4. PR.CIT - 2, BHUBANESWAR. 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//