What did the Tribunal hold?

The Tribunal noted that the assessee had settled the dispute under the Vivad se Vishwas Scheme and consequently, the appeal filed by the assessee was dismissed.

The assessee filed an appeal against the CIT(A)'s order for AY 2008-09. The assessee did not appear for the hearing. The Revenue representative submitted that the assessee had settled the dispute under the Vivad se Vishwas Scheme.

What were the issues?

Whether the appeal should be dismissed in light of the settlement under the Vivad se Vishwas Scheme.

Rakesh Modi, Keonjhar vs DCIT | ITAT Cuttack 2023

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: ARUN KHODPIA & ARUN KHODPIA & ARUN KHODPIA

For Respondent: Shri S.C.Mohanty, Sr, Shri S.C.Mohanty, Sr DR

O R D E R Per Bench This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), Cuttack, , Cuttack, dated 20.11.2015 in Appeal No.116/2014 116/2014-15 for the assessment year assessment year 2008-09.

None appeared on behalf of the None appeared on behalf of the assessee. Shri S.C.Mohanty, Sr DR assessee. Shri S.C.Mohanty, Sr DR appeared on behalf of the revenue. appeared on behalf of the revenue.

At the time of hearing, ld Sr DR submitted that the assessee has filed At the time of hearing, ld Sr DR submitted that the assessee has filed At the time of hearing, ld Sr DR submitted that the assessee has filed application under application under Vivad se Viswash Scheme for settlement of the dispute Vivad se Viswash Scheme for settlement of the dispute and necessary certificates have also bee and necessary certificates have also been issued. Consequently, the appeal n issued. Consequently, the appeal

P a g e 1 | 2 filed by the assessee is dismissed in view of the fact that the assessee has settled the above matter under Vivad se Viswas Scheme.

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

Order dictated and pronounced in the open court on 23/03/2023.

Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 23/03/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Mr Rakesh Modi, College Road, Keonjhar 2. The Respondent: DCIT, Circle-1(1), Sambalpur 3. The CIT(A)-, Cuttack 4. Pr.CIT-, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order

Sr.Pvt.secretary ITAT, Cuttack

P a g e 2 | 2

RAKESH MODI,KEONJHAR vs. DCIT, CIRCLE-1(1), SAMBALPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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