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Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK
Before: S/SHRI P.M. JAGTAP & CHANDRA MOHAN GARG
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 3.7.2017 for the assessment year 2013-14.
In this case, the assessee has moved an application dated 10.11.2020 seeking withdrawal of this appeal on the ground that he has decided to settle the dispute involved in the said appeal 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 Authority has issued the certificate in Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme.
P a g e 1 | 2 14/CTK/201 7 Assessm ent Y ear : 20 13- 14
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the permission as sought by the assessee is granted and this appeal of the assessee is dismissed treating the same as withdrawn.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 Vivad se Vishwas scheme, then the assessee would 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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 28 /1/2021.