Sri Ramu Parupalli, Khammam V. Assistant Commissioner of Income Tax, Central Circle, Vijayawada

ITA 151/VIZ/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9485 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 8 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 02-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHNA
• Keywords: Condonation of delay

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 S . 150 & 151 / VIZ /2018 (ASST. YEAR : 20 1 3 - 1 4 ) 1. VEERABHADRA RAO PARUPALLI, D.NO. 6 - 1 - 23, VDOS COLONY, KHAMMAM PAN NO. ABPPP 4287 L VS. ACIT, CENTRAL CIRCLE , VIJAYAWADA . (RESPONDENT) 2. RAMU PARUPALLI, FLAT NOS. G - 7 & G - 8, SATHAPATHI VIJAYA RAGHAVA TOWERS, NST ROAD, BANK COLONY, KHAMMAM. PAN NO. AMWPP 9662 M (APPELLANTS) ASSESSEE BY : SHRI C.SUBRAHMANYAM , FC A DEPARTMENT BY : SHRI B.RAMA KRISH N A , SR. DR DATE OF HEARING : 06 / 0 1 /2021 . DATE OF PRONOUNCEMENT : 06 / 0 1 /20 2 1 . O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER: THESE APPEAL S HAVE BEEN PREFERRED BY THE DIFFERENT ASSESSEE S AGAINST THE SEPARATE ORDER S BOTH DATED 20/02/2018 IMPUGNED HEREIN PASSED BY THE LD. CIT(A) - 3 , VISAKHAPATNAM U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE 'ACT') FOR THE A.Y. 2013 - 14 . 2 ITA NO S . 150 & 151 /VIZ/20 18 ( PARUPALLI VEERABHADRA RAO & ANOTHER ) 2. THERE IS A DELAY OF 3 DAYS IN FILING THESE APPEALS . THE ASSESSEE S HA VE FILED APPLICATIONS FOR CONDONATION OF DELAY ALONG WITH NOTARIZED AFFIDAVITS . WE HAVE GONE THROUGH THE AFFIDAVITS AND FIND SUFFICIENT CAUSE TO CONDONE THE DELAY . ACCORDINGLY, DELAY IS CONDONED. 3. THE A SSESSEE S HA VE PREFERRED APPLICATION S UNDER CONSIDERATION DATED 28/12/2020 FOR WITHDRAWAL OF THE APPEAL S . 4 . DUR ING THE COURSE OF HEARING, L D. AR HAS SUBMITTED THAT SINCE A SSESSEE S HA VE AVAILED THE IMMUNITY SCHEME I.E . VIVAD SE VISHWAS UNDER T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND T HE INCOME TAX DEPARTMENT HAS ISSUED FORM S NO.3 , DATED 11/12/2020 IN RESPONSE TO THE APPLICATION S FILED BY THE A SSESSEE S UNDER THE SCHEME, THEREFORE APPEAL S OF THE A SSESSEE S 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. 5 . THE LD. DR HAS RAI SED NO OBJECTION, IF THE APPEAL S OF THE A SSESSEE S ARE ALLOWED TO BE DISMISSED AS WITHDRAWN. 6 . HAVING HEARD BOTH THE PART IES AND PERUSED THE APPLICATION S FOR WI THDRAWAL OF THE APPEAL AND FORM S NO. 3 (COPY ALREADY ON RECORD) ISSUED BY THE DEPARTMENT. CONSIDERING THE FACT S AND CIRCUMSTANCES OF THE CASE , THE APPEAL S OF ASSESSEE S ARE LIABLE TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER AS PRAYED FOR IN ACCORDANCE WITH LAW, HENCE ORDERED ACCORDINGLY. 3 ITA NO S . 150 & 151 /VIZ/20 18 ( PARUPALLI VEERABHADRA RAO & ANOTHER ) 7 . IN THE RESULT, APPEAL S OF THE ASSESSEE S ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON THIS 0 6 TH DAY OF JAN ., 2021 . S D / - S D / - ( D.S.SUNDER SINGH) ( N.K.CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 0 6 TH JANUARY , 2021 . VR/ - COPY TO: 1. THE ASSESSEE A) VEERABHADRA RAO PARUPALLI, D.NO. 6 - 1 - 23, VDOS COLONY, KHAMMAM . B) RAMU PARUPALLI, FLAT NOS. G - 7 & G - 8, SATHAPATHI VIJAYA RAGHAVA TOWERS, NST ROAD, BANK COLONY, KHAMMAM. 2. THE REVENUE ACIT, CENTRAL CIRCLE, VIJAYAWADA. 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.