P.Prabhakara Rao, Vijayawada V. The Assistant Commissioner of Income Tax, Circle-2(1), , Vijayawada

ITA 106/VIZ/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5773 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 07-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SATYANARAYANA RAJU

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (THROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) , . . , BEFORE SHRI N.K.CHOUDHRY, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HONBLE ACCOUNTANT MEMBER ./ I.T. A.NO. 106 /VIZ/20 19 ( / A SSESSMENT Y EAR : 20 09 - 10 ) P.PRABHAKARA RAO FLAT NO.FF9, SRI SATYA TOWERS D.NO.54 - 18 - 1/4, LIC COLONY PRASHANTHI NAGAR VIJAYAWADA [PAN : ASHPP8503A ] VS . ACIT CIRCLE - 2(1) VIJAYAWADA ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI C.SUBRAHMANYAM, AR / RESPONDENT BY : S HRI B. SATYANARAYANA RAJU, DR / DATE OF HEARING : 04 . 0 2 .202 1 / DATE OF PRONOUNCEMENT : 04 . 0 2 . 202 1 / O R D E R P ER D.S.SUNDER SINGH , ACCOUNTANT MEMBER : TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)], KURNOOL IN ITA NO. 0 6 / CIT(A) / KNL /201 5 - 16 DATED 04 . 0 2 .20 19 FOR THE ASSESSMENT YEAR (A.Y.) 20 09 - 10 . 2 I.T.A. NO . 106 /VIZ/20 19 , A.Y.20 09 - 10 P.PRABHAKARA RAO, VIJAYAWADA 2. WHEN TH IS AP PEAL IS TAKEN UP FOR HEARING, THE ASSESSEE HAS FILED A LETTER STATING THAT THE ASSESSEE PREFERRED AN APPLICATION U/SEC. 4(2) OF VIVAD SE VISHWAS ACT, 2020 AND THE PRINCIPAL COMMISSIONER (CENTRAL), VISAKHAPATNAM WAS PLEASED TO ISSUE A C ERTIFICATE IN FORM NO.3 ON 2 5 . 01 . 202 1 . THE ASSESS EE FURTHER STATED THAT O NCE FORM NO.3 IS ISSUED BY THE PR. COMMISSIONER, THE APPEAL SHALL BE DEEMED TO HAVE BE EN WITHDRAWN FROM THE DATE ON WHICH FORM NO.3 IS FILED, HOWEVER, HE SUBMITTED THAT APPEAL MAY BE RECALLED IN CASE THE CERTIFICATE ISSUED BY THE PR . COMMISSIONER IS WITHDRAWN AT A FUTURE DATE DUE TO ANY UNFORESEEN CONTINGENCIES. 3. LD.DR HAS NOT RAISED ANY OBJECTION. 4. WE HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE FORM NO.3 AND ALSO GONE THROUGH THE WITHDRAWAL PETITION FILED BY THE ASSESSEE. WE FIND THAT IN THIS CASE FORM NO.3 IS ISSUED BY THE PR.COMMISSIONER AND THE ASSESSEE HAS SUBMITTED THAT HE MAY BE PERMITTED T O WITHDRAW THE APPEAL. WE, THEREFORE, DISMISS THE APPEAL AS WITHDRAWN, HOWEVER, WITH A RIDER THAT IN ANY CASE THE CERTIFICATE ISSUED BY THE PR.COMMISSIONER IS WITHDRAWN AT A FUTURE DATE FOR ANY REASON, IT IS OPEN TO THE ASSESSEE TO FILE AN APPROPRIATE 3 I.T.A. NO . 106 /VIZ/20 19 , A.Y.20 09 - 10 P.PRABHAKARA RAO, VIJAYAWADA APP LICATION BEFORE THE TRIBUNAL. IN THAT EVENT, THE ORDER PASSED BY THE TRIBUNAL WOULD BE RECALLED IN ACCORDANCE WITH LAW. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH FEBRUARY, 2021. SD/ - SD/ - ( ) ( . . ) (N.K.CHOUDHRY) (D.S.SUNDER SINGH) / JUDICIAL MEMBER / ACCOUNTANT MEMBER DATED : 0 4 .02.2021 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO : - 1 . / THE ASSESSEE P.PRABHAKARA RAO , FLAT NO.FF9, SRI SATYA TOWERS D.NO.54 - 18 - 1/4, LIC COLONY , PRASHANTHI NAGAR , VIJAYAWADA 2 . / THE REVENUE ACIT, CIRCLE - 2(1), VIJAYAWADA 3. THE PR. COMMISSIONER OF INCOME TAX , VI JAYAWADA 4. THE COMMISSIONER OF INCOME TAX (APPEALS) , KURNOOL 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM