The Income Tax Officer, Ward-1(4), , Visakhapatnam V. Ravi Venkateswaralu, Visakhapatnam

ITA 135/VIZ/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3035 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 19-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SONAWAL
• Section: 48; 22; 12; 2; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (T HROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER I . T . A . NO S . 135 & 136/VIZ/2020 (ASST. YEAR S : 20 1 1 - 1 2 ) ITO, WARD - 1(4), VISAKHAPATNAM. VS. SRI RAVI VENKATESWARLU, D.NO. 48 - 3 - 6, KEETHI ENCLAVE, SREE NAGAR, VISAKHAPATNAM. PAN NO. AEFPR 1810 L (APP ELLANT ) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI , ADVOCATE . DEPARTMENT BY : SHRI D.K. SONAWAL , CIT DR DATE OF HEARING : 22 / 0 9 /2020 . DATE OF PRONOUNCEMENT : 23 / 11 /20 20 . O R D E R PER V. DURGA RAO , JUDICIAL MEMBER THESE APPEAL S BY THE REVENUE ARE DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 1 , VISAKHAPATNAM , DATED 25 / 1 0/201 9 FOR THE ASSESSMENT YEAR 20 1 1 - 1 2 . 2. THESE TWO APPEALS ORIGINALLY FILED BY THE DEPARTMENT . T HE REGISTRY HAS NOTICED THAT THERE ARE SOME DEFECTS AND ACCORDINGLY DEFECT NOTICE WAS ISSUED TO RECTIFY THE DEFECTS . SUBSEQUENTLY, THE REVENUE HAS FILED AGAIN COMPLETE LIST OF DOCUMENTS COMPLAINING WITH THE DEFECT NOTICE GIVEN BY THE REGISTRY. THE REGISTRY AFTER 2 ITA NO S . 135 & 136/VIZ/2020 ( V ENKATESWAR LU RAVI ) RECEIVING THE PAPERS FROM THE DEPARTMENT AGAIN SEPARATE APPEAL NUMBERS HAVE BEEN ALLOTTED . WHEN THESE APPEALS ARE TAKEN UP FOR HEARING, THE REV ENUE HAS BROUGHT TO OUR NOTICE THAT THESE APPEALS ARE NUMBERED TWICE BY THE REGISTRY AND SUBMITTED THAT NO ADJUDICATION IS REQUIRED AND ALSO SUBMITTED THAT THESE APPEALS MAY BE TREATED AS WITHDRAWN. NO OBJECTION FROM THE OTHER SIDE. 3 . IN VIEW OF THE STATEMENT GIVEN BY THE LD.DR, THESE APPEALS ARE DISMISSED AS WITHDRAWN. 4 . IN THE RESULT, BOTH THE APPEAL S FILED BY THE REVENUE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON TH IS 23 RD DAY OF NOV. , 2020 . SD/ - SD/ - (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 23 RD NOVEMBER , 20 20 . VR/ - COPY TO: 1. THE ASSESSEE - SRI RAVI VENKATESWARLU, D.NO. 48 - 3 - 6, KEETHI ENCLAVE, SREE NAGAR, VISAKHAPATNAM. 2. THE REVENUE ITO, WARD - 1(4), VISAKHAPATNAM. 3. THE PR. CIT - 1 , VISAKHAPATNAM. 4. THE CIT(A) - 1 , VISAKHAPATNAM. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.