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

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the permission as sought by the assessee is granted and this appeal of the assessee is dismissed treating the same as withdrawn.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In the result, the appeal filed by the assessee is dismissed as withdrawn.

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