Mamata Jain, Visakhapatnam V. The Assistant Commissioner of income Tax, Central Circle-1, Visakhapatnam

ITA 134/VIZ/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9436 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 8 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 25-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K SONAWAL
• Section: 201; 192

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (T HROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI N.K. CHOUDHRY, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON'BLE ACCOUNTANT MEMBER I . T . A . NO. 134 / VIZ /2018 (ASST. YEAR : 20 09 - 1 0 ) AND I.T.A. NO S . 192 & 193 /VIZ/201 9 (ASST. YEAR : 201 0 - 1 1 & 2015 - 16 ) SMT. MAM TA JAIN , D.NO. 50 - 50 - 38/9, TPT COLONY , SETHAMMADHARA , VISAKHAPATNAM. V S. AC IT, CENTRAL CIRCLE - 1 , VISAKHAPATNAM. PAN NO. ACXPJ 7520 K (APPELLANTS ) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI , ADVOCATE . DEPARTMENT BY : SHRI D.K. SONAWAL , CIT DR DATE OF HEARING : 05 / 0 1 /2021 . DATE OF PRONOUNCEMENT : 05 / 0 1 /20 2 1 . O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER: TH E S E APPEAL S BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDER S OF COMMISSIONER OF INCOME TAX - 3 , VISAKHAPATNAM , DATED 09 /0 2 /201 8 , 29 /03/201 9 & 29/03/2019 FOR THE ASSESSMENT YEAR S 20 09 - 1 0, 2010 - 11 & 2015 - 16 RESPECTIVELY . 2. THE A SSESSEE HA S PREFERRED THE APPLICATION S UNDER CONSIDERATION DATED 15 /12/2020 FOR WITHDRAWAL OF THE APPEALS. 3. DUR ING THE COURSE OF HEARING, L D. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT SINCE A SSESSEE HA S AVAILED THE IMMUNIT Y 2 ITA NO. 134 /VIZ /20 168 ITA NO S . 192 & 193 /VIZ/2019 [ SMT. MAMTA JAIN ] SCHEME I.E . VIVAD SE VISHWAS UNDER T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND T HE INCOME TAX DEPA RTMENT HAS ISSUED FORMS NO. 3 , DATED 27 / 08 /2020 IN RESPONSE TO THE APPLICATIONS FILED BY THE A SSESSEE UNDER THE SCHEME, THEREFORE THE APPEALS OF THE A SSESSEE MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER S IN CASE ANY UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 4. THE LD. DR RAISED NO OBJECTION, IF THE APPEALS OF THE A SSESSEE ARE ALLOWED TO BE DISMISSED AS WITHDRAWN. 5. HAVING HEARD BOTH THE PARTIES AND PERUSED THE APPLICATIONS FOR WITHDRAWAL OF THE APPEALS AND FORMS NO.3 , DATED 27/08/2020 (COPY ALREADY ON RECORD) ISSUED BY THE DEPARTMENT. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE , THE APPEALS OF A SSESSEE ARE LIABLE TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER S AS PRAYED FOR IN ACCORDANCE WITH LAW, HENCE ORDERED ACCORDINGLY. 6. I N THE RESULT, APPEALS OF THE A SSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON THIS 05 TH DAY OF JAN ., 2021 . S D / - S D / - ( D.S.SUNDER SINGH) ( N.K.CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 05 TH JANUARY , 2021 . VR/ - 3 ITA NO. 134 /VIZ /20 168 ITA NO S . 192 & 193 /VIZ/2019 [ SMT. MAMTA JAIN ] COPY TO: 1. THE ASSESSEE SMT. MAMTA JAIN, D.NO. 50 - 50 - 38/9, TPT COLONY, SETHAMMADHARA, VISAKHAPATNAM. 2. THE REVENUE AC IT, CENTRAL CIRCLE - 1 , VISAKHAPATNAM . 3. THE PR.CIT (CENTRAL) , VISAKHAPATNAM . 4. THE CIT(A) - 3, VISAKHAPATNAM. 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.