Jai Maakali Poultry Products Private Limited, Tanuku V. ACIT, Circle-1, , Eluru

ITA 158/VIZ/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5521 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 9 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-04-2021
• Assessment Year: 2016-2017
• Appeal Filed On: 17-07-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Section: 20

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. 158 / VIZ /2020 (ASST. YEAR : 20 1 6 - 1 7 ) M/S. JAI MAAKALI POULTRY PRODUCTS (P) LTD., D.NO. 5 - 9 - 2/2B, SANGULUVARI STREET, NARENDRA CENTRE, TANUKU. V S. AC IT, CIRCLE - 1, ELURU . PAN NO. AAACJ 8949 A (APPELLANT ) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SMT. SUMAN MALIK , SR. DR DATE OF HEARING : 29 / 0 4 /2021 . DATE OF PRONOUNCEMENT : 05 / 0 5 /20 2 1 . O R D E R PER D.S. SUNDER SINGH , ACCOUNTANT MEMBER: THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 12/12/2019 IMPUGNED HEREIN PASSED BY THE LD.COMMISSIONER OF INCOME TAX (APPEALS) [FOR SHORT, LD.COMMISSIONER], RAJAMAHENDRAVARAM U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE 'ACT') FOR THE A.Y. 2016 - 17 . 2. THE A SSESSEE HA S PREFERRED AN APPLICATION UNDER CONSIDERATION DATED 20/03/2021 FOR WITHDRAWAL OF THE APPEAL. 2 ITA NO. 158 /VIZ/20 20 ( M/S. JAI MAAKALI POULTRY PRODUCTS (P) LTD. ) 3. DUR ING THE COURSE OF HEARING, L D. COUNSEL FOR THE A SSESSEE HAS SUBMITTED THAT SINCE A SSESSEE HA S 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 NO.3 , DATED 23/12/2020 IN RESPONSE TO THE APPLICA TION FILED BY THE A SSESSEE UNDER THE SCHEME, THEREFORE APPEAL OF THE A SSESSEE MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER IN CASE ANY UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 4. THE LD. DR RAI SED NO OBJECTION, IF THE APPEAL OF THE A SSESSEE IS ALLOWED TO BE DISMISSED AS WITHDRAWN. 5. HAVING HEARD BOTH THE PART IES AND PERUSED THE APPLICATION FOR WI THDRAWAL OF THE APPEAL AND FORM NO. 3 (COPY ALREADY ON RECORD) ISSUED BY THE DEPARTMENT. CONSIDERING THE F ACT S AND CIRCUMSTANCES OF THE CASE , THE APPEAL OF ASSESSEE IS LIABLE TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER AS PRAYED FOR IN ACCORDANCE WITH LAW, HENCE ORDERED ACCORDINGLY. 6. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON THIS 0 5 T H DAY OF MAY , 2021 . S D / - S D / - ( N.K.CHOUDHRY ) ( D.S.SUNDER SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 0 5 T H MAY , 2021 . VR/ - 3 ITA NO. 158 /VIZ/20 20 ( M/S. JAI MAAKALI POULTRY PRODUCTS (P) LTD. ) COPY TO: 1. THE ASSESSEE M/S. JAI MAAKALI POULTRY PRODUCTS (P) LTD., D.NO. 5 - 9 - 2/2B, SANGULUVARI STREET, NARENDRA CENTRE, TANUKU. 2. THE REVENUE ACIT , CIRCLE - 1, ELURU. 3. THE PR.CIT - 2 , VISAKHAPATNAM. 4. THE CIT(A) , RAJAMAHENDRAVARAM . 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.