What did the Tribunal hold?

The Tribunal noted that the assessee had applied to settle the dispute under the Vivad se Vishwas Scheme and had been issued Form 5. Consequently, the appeal was dismissed as infructuous.

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2007-08. The assessee did not appear for the hearing.

What were the issues?

Whether the appeal filed by the assessee is to be dismissed as infructuous due to settlement under the Vivad se Vishwas Scheme.

Ramesh Chandra Rath, Bhubaneswar vs DCIT | ITAT Cuttack 2022

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

Before: ARUN KHODPIA & ARUN KHODPIA & ARUN KHODPIA

For Respondent: Shri S.C.Mohanty, Sr

Pronounced: 13/10

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)-2, Bhubaneswar 2, Bhubaneswar dated 2.8.2019 in Appeal No.0453/2015 0453/2015-16 for the assessment year assessment year 2007-08.

None appeared on behalf of the assessee. Shri S.C.Mohanty, ld Sr None appeared on behalf of the assessee. Shri S.C.Mohanty, ld Sr None appeared on behalf of the assessee. Shri S.C.Mohanty, ld Sr DR appeared for the revenue. DR appeared for 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 an application an application to settle the dispute under Vivad se Vishwas Scheme Vivad se Vishwas Scheme 2020 and consequently and consequently, Form 5 has also been issued. He has also been issued. He has filed a copy of P a g e 1 | 2 Form -5. As it is noticed that the assessee has filed application to settle the dispute under Vivad Se Viswash Scheme, 2020 and the same has also been accepted by the department by issuing Form 5, the appeal filed by the assessee is dismissed as infructuous.

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

Order dictated and pronounced in the open court on 13/10/2022. Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 13/10/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Ramesh Chandra Rath, Plot No.1257/2670, Maa Santoshi Nagar, Bhubaneswar 2. The Respondent: DCIT, Circle-3(1), Bhubaneswar 3. The CIT(A)-2, Bhubaneswar 4. Pr.CIT-2, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order

Sr.Pvt.secretary ITAT, Cuttack

P a g e 2 | 2

RAMESH CHANDRA RATH,BHUBANESWAR vs. DCIT,CIRCLE-3(1), BHUBANESWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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