SMT. NIBEDITA MOHANTY,JAJPUR vs. INTCOME TAX OFFICER, JAJPUR WARD, JAJPUR
What did the Tribunal hold?
The Tribunal granted the permission sought by the assessee and dismissed the appeal as withdrawn, noting compliance with the Vivad Se Vishwas Scheme. The assessee can seek recall if the grievance is not resolved under the scheme.
What were the facts?
The assessee filed an appeal against an order of the CIT(A). The assessee submitted that they had filed declarations under the Vivad Se Vishwas Scheme, 2020, which were pending consideration.
What were the issues?
Whether the appeal should be dismissed as withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, CUTTACK
Before: SHRI CHANDRA MOHAN GARG
O R D E R This is an appeal filed by the assessee arising out of the order passed by the CIT(A), Cuttack, dated 17.03.2020, for the assessment year 2012-2013.
At the outset, ld. AR of the assessee submitted that the assessee has duly filed the declaration in Form No.1 and Form No.2, which is pending for consideration before the Designated Authority. Ld. DR has no objection to the submission made by the ld. AR of the assessee in this regard.
On perusal of the documents placed on record of the Tribunal, especially the fact that the assessee has duly complied with the necessary requirement under the Vivad Se Vishwas Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed treating the same as withdrawn. We also make it clear that in a situation, if the grievance of the assessee for the year under consideration could not be resolved under the Vivad Se Vishwas Scheme, then the assessee would be entitled to seek recall of this dismissal order by filing a miscellaneous application.
In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 31/03/ 2021. Sd/- (सी.एम. गगग) (C.M.GARG) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 31/03/2021 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : अऩीऱाथी / The Appellant- 1. Smt. Nibedita Mohanty, Prop.: M/s Uttkalini Filling Station At: Duburi Express High Way, Duburi, Kalinganagar, District : Jajpur-755026 2. प्रत्यथी / The Respondent- ITO, Jajpur Ward, Jajpur. 3. आयकर आयुक्त(अऩीऱ) / The CIT(A), आयकर आयुक्त / CIT 4. 5. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack गार्ग पाईऱ / Guard file. 6. सत्यावऩत प्रयत //True Copy// आदेशािुसार/ BY ORDER,
(Senior Private Secretary) आयकर अपीऱीय अधिकरण, कटक/ITAT, Cuttack
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