SARBESWAR SAHOO,KENDRAPARA vs. ACIT, CIRCLE-2(1), CUTTACK

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ITA 380/CTK/2018Status: DisposedITAT Cuttack28 January 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request for withdrawal after noting compliance with the Vivad Se Vishwas Scheme. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against CIT(A) orders for AY 2013-14 and 2014-15. The assessee sought withdrawal of these appeals to settle the disputes under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee can withdraw appeals to settle disputes 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 Respondent: Shri M.K.Gautam, CIT DR
Pronounced: 28/1/2021

O R D E R Per Bench Both the appeals filed by the assessee are against the separate order s of the CIT(A)- Cuttack both dated 30.8.2018 for the assessment years 2013-14 & 2014-15.

2.

None appeared on behalf of the assessee when the matter was called for hearing. However, the assessee has moved applications dated 10.11.2020 for the assessment year 2013-14 and dated 11.12.2020 for the assessment year 2014-15 seeking withdrawal of these appeals on the ground that he has decided to settle the dispute involved in the said appeals under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the declarations in Form No. 1 and Form No. 2 on 22.6.2020 and the Designated Authority has issued the certificate in Form No. 3 as per

P a g e 1 | 2 80/CTK/201 8 Assessm ent Y ear : 20 13- 14 Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme for both the assessment years under consideration.

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permission as sought by the assessee is granted and these appeals of the assessee are dismissed treating the same as withdrawn.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 appeals filed by the assessee are dismissed as withdrawn.

Order pronounced on 28/1/2021.

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