SMT. SANJU AGARWALLA,ROURKELA vs. ACIT, CIRCLE-2, BHUBANEWAR

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ITA 124/CTK/2019Status: DisposedITAT Cuttack28 January 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal acknowledged the assessee's compliance with the Vivad Se Vishwas Scheme. Consequently, the appeals were dismissed as withdrawn, with a provision for recall if the scheme did not resolve the grievance.

What were the facts?

The assessee filed appeals for assessment years 2013-14 and 2014-15. The assessee subsequently filed an application under the Vivad Se Vishwas Scheme, 2020, to settle the disputes.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

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, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: BEFORE S/SHRI P.M. JAGTAPJAGTAP

For Appellant: Shri S.M.Surana, AR, Shri S.M.Surana, AR
For Respondent: Shri M.K.Gautam, CIT

O R D E R Per Bench Both the Both the appeals filed by the assessee are directed are directed against the separate order orders of the CIT(A)-2, Bhubaneswar both both dated 21.3.2018 for the assessment year the assessment year 2013-14 & 2014-15..

2.

Ld A.R. of the assessee has submitted that the Ld A.R. of the assessee has submitted that the Ld A.R. of the assessee has submitted that the assessee has preferred an application preferred an application in Form No.1 & 2 under “Vivad Se Visvash Form No.1 & 2 under “Vivad Se Visvash Scheme”” 2020 to settle the dispute involved in the said appeal Scheme”” 2020 to settle the dispute involved in the said appeal Scheme”” 2020 to settle the dispute involved in the said appeals before the Income Tax Department and the Designated Authority has issued the me Tax Department and the Designated Authority has issued the me Tax Department and the Designated Authority has issued the certificates in Form No.3 as per section 5(1) of the Scheme accepting the in Form No.3 as per section 5(1) of the Scheme accepting the in Form No.3 as per section 5(1) of the Scheme accepting the assessee’s declaration under the same scheme. Hence, he submitted that assessee’s declaration under the same scheme. Hence, he submitted that assessee’s declaration under the same scheme. Hence, he submitted that the appeals of the assessee may be treated as wi of the assessee may be treated as withdrawn. thdrawn.

P a g e 1 | 2 & 124/CTK/2019 Assessment Year : 2013-14 & 2014-15

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 appeals 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 appeals filed by the assessee are dismissed as withdrawn. Order pronounced on 28/1/2021.

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