Satyanarayan Senapati Polobody, Berhampur v. DCIT, Berhampur, Berhampur

ITA 412/CTK/2019 | 2015-2016
Pronouncement Date: 10-03-2021 | Result: Dismissed

Appeal Details

RSA Number 41222114 RSA 2019
Assessee PAN ADZPP4672M
Bench Cuttack
Appeal Number ITA 412/CTK/2019
Duration Of Justice 1 year(s) 3 month(s)
Appellant Satyanarayan Senapati Polobody, Berhampur
Respondent DCIT, Berhampur, Berhampur
Appeal Type Income Tax Appeal
Pronouncement Date 10-03-2021
Appeal Filed By Assessee
Tags 143(3)
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 10-03-2021
Last Hearing Date 10-03-2021
First Hearing Date 10-03-2021
Assessment Year 2015-2016
Appeal Filed On 10-12-2019
Judgment Text
P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE S/ SHRI AND CHANDRA MOHAN GARG JUDICIAL MEMBER AND LAXMI PRASAD SAHU ACCOUNTANT MEMBER ITA NO S . 412 & 4 13 /CTK/201 9 ASSESSMENT YEAR: 20 15 - 16 SATYANARAYAN SENAPATI POLOBODY C/O. KESHAV JEWELLERS BIG BAZAR BERHAMPUR. VS. DCIT BERHAMPUR CIRCLE BERHAMPUR PAN/GIR NO. ADZPP 4672 M & ADZPP 4673 L (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI S.K.AGARWAL (WITHDRAWAL PETITION) REVENUE BY : SHRI S.C.MOHANTY DR DATE OF HEARING : 10 / 3 / 20 2 1 DATE OF PRONOUNCEMENT : 10 / 3 /20 2 1 O R D E R PER BENCH ITA NO.412/CTK/2019 IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) - 1 BHUBANESWAR DATED 10.10.2019 FOR THE ASSESSMENT YEAR 20 15 - 16 IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE I.T.ACT 1961. 2. ITA NO.41 3 /CTK/2019 IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) - 1 BHUBANESWAR DATED 17.10.2019 FOR THE ASSESSMENT YEAR 20 15 - 16 IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE I.T.ACT 1961. ITA NOS. 412 &413 /CTK/2019 ASSESSMENT YEAR: 2015 - 16 P A G E 2 | 3 3 . IN TH ESE CASES THE ASSESSEE HAS MOVED APPLICATIONS TO WITHDRAW THE APPEALS STATING THAT THE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL S UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT 2020. THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 DATED 29.1.2021 AN D THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME WHICH ARE PLACED ON RECORD BEFORE THE TRIBUNAL. 4 . KEEPING IN VIEW THESE FACTS AND CIRCUMSTAN CES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME 2020 THE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND TH ESE APPEAL S OF THE ASSESSEE ARE DISMISSED TREAT ING 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 A MISCELLANEOUS APPLICATION S . 5 . IN THE RESULT THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 10 / 3 /20 2 1 . S D/ - SD/ - ( LAXMI PRASAD SAHU ) ( CHANDRA MOHAN GARG ) ACCOUNTANT MEMBER JUDICIAL MEMBER CUTTACK; DATED 10 / 3 /20 2 1 B.K.PARIDA SPS (OS) ITA NOS. 412 &413 /CTK/2019 ASSESSMENT YEAR: 2015 - 16 P A G E 3 | 3 COPY OF THE ORDER FORWARDED TO : BY ORDER SR . PVT. S ECRETARY ITAT CUTTACK 1. THE APPELLANT: SATYANARAYAN SENAPATI POLOBODY C/O. KESHAV JEWELLERS BIG BAZAR BERHAMPUR 2. THE RESPONDENT: DCIT BERHAMPUR CIRCLE BERHAMPUR 3. THE CIT(A) 1 BHUBANESWAR 4. PR.CIT - 1 BHUBANESWAR 5. DR ITAT CUTTACK 6. GUARD FILE. //TRUE COPY//