What did the Tribunal hold?

The Tribunal granted the assessee's request to dispose of the appeal as withdrawn, acknowledging compliance with the Vivad Se Vishwas scheme. The dismissal order can be recalled if the grievance is not resolved under the scheme.

The assessee filed an appeal against the CIT(A)'s order for AY 2013-14. The assessee later applied to settle the dispute under the Vivad Se Vishwas scheme.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme to settle the dispute.

Rajdhani Systems & Estate Pvt… vs ACIT | ITAT Cuttack 2021

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: MANISH BORAD & MANISH BORAD & MANISH BORAD

For Appellant: Shri B.D.Ojha

For Respondent: Shri S.C.Mohanty Addl

Per Bench This is an appeal filed by the assessee against the order of the This is an appeal filed by the assessee against the order of the This is an appeal filed by the assessee against the order of the CIT(A),1, Bhubaneswar CIT(A),1, Bhubaneswar dated 14.8.2017 for the assessment year for the assessment year 2013-14.

In this case, the assessee has moved an application dated In this case, the assessee has moved an application dated In this case, the assessee has moved an application dated 28.9..2021, stating that the assessee has preferred “ Vivad Se Viswas” 28.9..2021, stating that the assessee has preferred “ Vivad Se Viswas” 28.9..2021, stating that the assessee has preferred “ Vivad Se Viswas” scheme to settle the dispute involved in the said appeal and the appeal may scheme to settle the dispute involved in the said appeal and the appeal may scheme to settle the dispute involved in the said appeal and the appeal may be disposed off. be disposed off. The assessee has duly filed the declarations in Form No. 1 y filed the declarations in Form No. 1 and Form No. 2 and the Designated Authority has issued the certificate in and Form No. 2 and the Designated Authority has issued the certificate in and Form No. 2 and the Designated Authority has issued the certificate in P a g e 1 | 3 Form No. 3 as per Section 5(1) of the Scheme on 15.12.2020 accepting the assessee’s declaration under the same Scheme.

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 appeal 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 entitled to seek recall of this dismissal order by filing a miscellaneous application.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced on 25 /10/2021.

Sd/- sd/- (Manish Borad) (Chandra Mohan Garg) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 25 /10/2021 B.K.Parida, SPS (OS)

P a g e 2 | 3

RAJDHANI SYSTEMS & ESTATE PVT. LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

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