What did the Tribunal hold?

The Tribunal noted the assessee's settlement application under the Vivad Se Vishwas scheme. It was held that the appeal should be dismissed at this stage, with the option to revive if the settlement is rejected for technical reasons.

The assessee filed an appeal against the CIT(A)'s order for AY 2013-2014. The assessee subsequently filed an application for settlement under the Direct Tax Vivad Se Vishwas Bill, 2020.

What were the issues?

Whether an appeal should be dismissed when the assessee opts for settlement under the Vivad Se Vishwas scheme.

Shri Ajaya Kumar Jena, Bhubaneswar vs ITO | ITAT Cuttack 2020

Income Tax Appellate Tribunal, “SMC” BENCH, CUTTACK

Before: SHRI CHANDRA MOHAN GARG

Hearing: 18/12/2020Pronounced: 18/12/2020

This is an appeal filed by the assessee against the order dated 17.10.2017, passed by the CIT(A)-2, Bhubaneswar for the assessment year 2013-2014. 2. At the outset, ld. AR of the assessee drew attention to the application dated 18.12.2020, which is placed on the record and submitted that the assessee has already filed application for the assessment year under consideration regarding settlement sought in the Form-I under the Direct Tax Vivad Se Vishwas Bill, 2020 before the prescribed authority(ies) therein. Ld. DR has no objection to the submission made by the ld. AR of the assessee in this regard.

On perusal of the application placed on record of the Tribunal, I find that the assessee has proposed to settle the case taking the benefit under 2 the Direct Tax Vivad Se Vishwas Bill, 2020. I, therefore, am of the opinion that the appeal of the assessee deserves to be dismissed at this stage with a rider that it shall be very much open to the assessee/taxpayer to seek revival of the case before the Tribunal, if his settlement petition hereinabove, for the assessment year under consideration, is rejected for the technical reasons.

In the result, appeal of the assessee is dismissed in the terms as indicated above. Order pronounced in the open court on 18/12/2020. (CHANDRA MOHAN GARG) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनांक Dated 18/12/2020 प्र.कु.मम/PKM, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant- . Sri Ajaya Kumar Jena, S/o-Late Adhikari Jena, At-Jagamara, Khandagiri, Bhubaneswar प्रत्यथी / The Respondent-

ITO, Ward-5(4),Bhubaneswar 3. आयकर आयुक्त(अऩीऱ) / The CIT(A), 4. आयकर आयुक्त / CIT 5. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ग पाईऱ / Guard file. सत्यावऩत प्रयत //// आदेशािुसार/ BY ORDER, (Senior Private Secretary) आयकर अपीऱीय अधिकरण, कटक / ITAT, Cuttack

SHRI AJAYA KUMAR JENA,BHUBANESWAR vs. ITO, WARD-5(4), BHUBANESWAR

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