ORISSA STEVEDORS LIMITED,CUTTACK vs. PR.CIT, CUTTACK

Shri P.R.Mohanty, ld AR appeared for the assessee and Shri Shri P.R.Mohanty, ld AR appeared for the assessee and Shri Shri P.R.Mohanty, ld AR appeared for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue. M.K.Gautam, ld CIT DR appeared for the revenue.

At the time of hearing, ld AR of the assessee submitted that the At the time of hearing, ld AR of the assessee submitted that the At the time of hearing, ld AR of the assessee submitted that the assessee has filed application assessee has filed application to settle the dispute involved to settle the dispute involved in respect of all three assessment years three assessment years under the Direct Tax Vivad Se Vishwas Act, 2020. under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has The assessee has also submitted Form No.3 issued by submitted Form No.3 issued by the Designated

ITA Nos.257 & 258 /CTK/2015 Assessment Year : 2010-11 Asst.Year: 2011-12 Authority as per Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme for the three appeals.

Consequently, as the assessee has filed application to settle the dispute under Direct Tax Vivad Se Vishwas Act, 2020, all the appeals of the assessee are treated as infructuous and are dismissed as such.

In the result, appeals filed by the assessee are dismissed.