SHRI AMIT KUMAR BEHERA,BALASORE vs. ACIT, BALASORE CIRCLE, BALASORE

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ITA 423/CTK/2018Status: DisposedITAT Cuttack28 January 20212 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's compliance with the Vivad Se Vishwas Scheme and dismissed the appeal as withdrawn. It also clarified that the dismissal could be recalled if the dispute was not resolved under the scheme.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2011-2012. The assessee later sought withdrawal of the appeal to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn and dismissed as settled under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

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 P.K.Mishra, AR
For Respondent: Shri M.K.Gautam, CIT DR

O R D E R Per Bench This is an appeal filed by the assessee against the order of the CIT(A)- Cuttack dated 3.10.2018 for the assessment year 2011-2012.

2.

In this case, the assessee has moved an application dated 18.1.2021 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 23/CTK/201 8 Assessm ent Y ear : 20 11- 201 2

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necessary requirements under Vivad Se Vishwas Scheme, 2020, we dismiss the appeal of the assessee treating the same as withdrawn.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In the result, the appeal filed by the assessee is dismissed as withdrawn.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.

Sd/- sd/- ( C.M. Garg) (P.M Jagtap) JUDICIAL MEMBER VICE PRESIDENT Cuttack; Dated 28 /1/2021 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The appellant: Shri Amit Kumar Behera, Chandmaripadia, Vyasakabi Nagar, Sahadevkhunta, Balasore .

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