CONCEPT INFRA BUSINESS PVT. LTD.,BHUBANESWAR vs. ITO, WARD-1(1), BHUBANESWAR

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ITA 414/CTK/2017Status: DisposedITAT Cuttack28 January 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal granted the assessee's request to withdraw the appeal, noting compliance with the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). Subsequently, the assessee sought to withdraw the appeal to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal can be withdrawn due to settlement under the Vivad Se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI P.M. JAGTAP & CHANDRA MOHAN GARG

For Appellant: Shri D.Parida, AR
For Respondent: Shri M.K.Gautam, CIT DR
Pronounced: 28/1/2021

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.

2.

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

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the permission as sought by the assessee is granted and this appeal of the assessee is dismissed treating the same as withdrawn.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

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced on 28 /1/2021.

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