MGM Minerals Ltd., Bhubaneswar v. DCIT, Circle-1(1), Bhubaneswar

ITA 291/CTK/2017 | 2008-2009
Pronouncement Date: 09-03-2021 | Result: Dismissed

Appeal Details

RSA Number 29122114 RSA 2017
Assessee PAN AADCR2453A
Bench Cuttack
Appeal Number ITA 291/CTK/2017
Duration Of Justice 3 year(s) 7 month(s) 8 day(s)
Appellant MGM Minerals Ltd., Bhubaneswar
Respondent DCIT, Circle-1(1), Bhubaneswar
Appeal Type Income Tax Appeal
Pronouncement Date 09-03-2021
Appeal Filed By Assessee
Tags 143(3)
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 09-03-2021
Last Hearing Date 22-10-2019
First Hearing Date 06-11-2019
Assessment Year 2008-2009
Appeal Filed On 31-07-2017
Judgment Text
P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE S/ SHRI C HANDRA MOHAN GARG JUDICIAL MEMBER AND LAXMI PRASAD SAHU ACCOUNTANT MEMBER ITA NO . 291 /CTK/201 7: ASSESSMENT YEAR : 20 08 - 09 ITA NO. 139 /CTK/201 6 : ASSESSMENT YEAR : 200 9 - 10 ITA NO. 292 /CTK/2017: ASSESSMENT YEAR : 20 11 - 12 M GM MINERALS LTD. 2 - A FOREST PARK BHUBANESWAR. VS. DCIT CIRCLE 1(1) BHUBANESWAR. PAN/GIR NO. AADCR 2453 A (APPELLANT ) .. ( RESPONDENT ) ITA NO. 369 /CTK/201 9 : ASSESSMENT YEAR : 20 14 - 15 MGM MINERALS LTD. 2 - A FOREST PARK BHUBANESWAR. VS. DCIT CIRCLE 2(1) BHUBANESWAR. PAN/GIR NO. AADCR 2453 A (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : W ITHDRAWAL PETITION FILED) REVENUE BY : SHRI M.K.GAUTAM CIT DR DATE OF HEARING : 9 / 3 / 20 2 1 DATE OF PRONOUNCEMENT : 9 / 3 /20 2 1 O R D E R PER BENCH TH ESE ARE APPEAL S FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF THE LD CIT(A) - 1 BHUBANESWAR DATED 3.4.2017 8.1.2016 3.4.2017 AND 21.6.2019 FOR THE ASSESSMENT YEAR S 2008 - 09 2009 - 10 2010 - 12 & 2014 - 15 RESPECTIVELY. MGM MINERALS LTD. 2 - A FOREST PARK BHUBANESWAR P A G E 2 | 3 2. FIRST OF ALL WE MAY NOTE THAT THE ASSESSEE HAS FILED EARLY HEARING PETITION SEEKING WITHDRAWAL OF APPEALS TO WHICH NO OBJECTION WAS PLACED BY LD CIT DR. THEREFORE EARLY HEARING APPLICATIONS ARE ALLOWED AND APPEALS TAKEN UP FOR HEARING. 3 . VIDE PETITION S DATED 8. 2 .2021 THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS PREFERRED AN APPLICATION S IN FORM NO.1 & 2 UNDER VIVAD SE VISVASH SCHEME 2020 TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL S AND RECEIVED CERTIFICATE IN FORM NO.3 FROM THE PR. COMMISSIONER OF INCOME TAX - 1 BHUBANESWAR. IT IS SUBMITTED THAT THE AP PEAL S OF THE ASSESSEE MAY BE DISPOSED OFF TREATING THE SAME AS WITHDRAWN. 4 . KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT AS SUBMITTED IN THE PETITIONS THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQU IREMENTS UNDER VIVAD SE VISHWAS SCHEME 2020 WE DISMISS THE APPEAL S OF THE ASSESSEE TREATING THE SAME AS WITHDRAWN. WE ALSO MAKE IT CLEAR THAT IN A SITUATION THE GRIEVANCE OF ASSESSEE FOR THE YEAR UNDER CONSIDERATION COULD NOT BE RESOLVED UNDER VIVAD SE VISHWAS SCHEME THEN THE ASSESSEE WOULD BE ENTITLED TO SEEK RECALL OF THIS DISMISSAL ORDER BY FILING MISCELLANEOUS AP PLICATION S . 5 . IN THE RESULT THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 9 / 3 /20 2 1 . S D/ - SD/ - ( LAXMI PRASAD SAHU ) ( CHANDRA MOHAN GARG ) ACCOUNTANT MEMBER JUDICIAL MEMBER CUTTACK; DATED 9 / 3 /20 2 1 B.K.PARIDA SPS (OS) MGM MINERALS LTD. 2 - A FOREST PARK BHUBANESWAR P A G E 3 | 3 COPY OF THE ORDER FORWARDED TO : BY ORDER SR . PVT. S ECRETARY ITAT CUTTACK 1. THE APPELLANT : MGM MINERALS LTD. 2 - A FOREST PARK BHUBANESWAR 2. THE RESPONDENT. DCIT CIRCLE 1(1) DCIT CIRCLE 2(1) BHUBANESWAR. 3. CIT(A) - 1 BHUBANESWAR. 4 . PR.CIT - 1 BHUBANESWAR 5 . DR ITAT CUTTACK 6 . GUARD FILE. //TRUE COPY//