Dulla Ramu Naidu, Visakhapatnam V. Principal Commissioner of Income Tax-1, Visakhapatnam

ITA 16/VIZ/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9432 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 12-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHNA
• Assessee Lawyers: C KAMESWARA RAO
• Section: 201; 13

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. 16 / VIZ /2018 (ASST. YEAR : 20 1 2 - 1 3 ) DULLA RAMU NAIDU, 6 - 6, E - MARRIPALEM, AGANAMPUDI POST , PARAWADA MANDAL, VISAKHAPATNAM . V S. PR. C IT - 1, VISAKHAPATNAM. PAN NO. AEQPD 0846 R (APPELLANT ) (RESPONDENT) ASSESSEE BY : SHRI C.KAMESWARA RAO , C A . DEPARTMENT BY : SHRI B.RAMA KRISHN A , SR. 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: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF PRINCIPAL COMMISSIONER OF INCOME TAX - 1 , VISAKHAPATNAM , DATED 2 7 /0 3 /201 7 FOR THE ASSESSMENT YEAR 201 2 - 13 . 2. THE A SSESSEE HA S PREFERRED AN APPLICATION UNDER CONSIDERATION DATED 04 / 01 /202 1 FOR WITHDRAWAL OF THE APPEAL. 3. DUR ING THE COURSE OF HEARING, L D. AR 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 09/12/2020 IN 2 ITA NO. 16 /VIZ/20 18 ( DULLA RAMU NAIDU ) RESPONSE TO THE APPLICATION FILED BY THE A SSESSEE UNDER THE SCHEME, THEREFORE APPEAL OF THE A SSESSEE MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER IN CASE ANY UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE . 4.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 DR RAI SED NO OBJECTION, IF THE APPEAL OF THE A SSESSEES IS ALLOWED TO BE DISMISSED AS WITHDRAWN. 5. HAVING HEARD BOTH THE PART IES AND PERUSED THE APPLICATION FOR WITHDRAWAL OF THE APPEAL AND FORM NO. 3 DATED 09/12/2020 (COPY ALREADY ON RECORD) ISSUED BY THE DEPARTMENT. CONSIDERING THE FACT 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 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. 16 /VIZ/20 18 ( DULLA RAMU NAIDU ) COPY TO: 1. THE ASSESSEE DULLA RAMU NAIDU, 6 - 6, E - MARRIPALEM, AGANAMPUDI POST, PARAWADA MANDAL, VISAKHAPATNAM. 2. THE REVENUE PR.C IT, VISAKHAPATNAM . 3. THE D.R., VISAKHAPATNAM. 4. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.