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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: ARUN KHODPIA & ARUN KHODPIA & ARUN KHODPIA
O R D E R Per Bench These are These are appeals filed by the assessee against the order of the filed by the assessee against the order of the CIT(A),1, Bhubaneswar for the assessment year CIT(A),1, Bhubaneswar for the assessment years 2010 s 2010-11 & 2011-12, respectively .
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
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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.
Order dictated and pronounced in the open court on 7 /6/2022.
Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 7 /06/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Orissa Stevedors Limited, OSL Towers, Link Road, Cuttack 2. The Respondent. ACIT, Circle-2(2), Cuttack 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
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