Mallampalli Naga Sireesha, Tanuku V. Income Tax Officer, Ward-1, Tanuku

ITA 166/VIZ/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4010 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 08-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K SONAWAL
• Section: 13; 263

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. 166 / VIZ /2018 (ASST. YEAR : 20 1 2 - 1 3 ) SMT. MALLAMPALLI NAGA SIREESHA , L/H OF MALLAMPALLI RAVI SOMA SEKHAR , D.NO. 20 - 25, ACHANTAVARI STREET, TANUKU , W.G. DISTRICT. V S. ITO, WARD - 1, TANUKU . PAN NO. AGEPM 0522 H (APPELLANT ) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI , ADVOCATE . DEPARTMENT BY : SHRI D.K. SONAWAL , CIT DR DATE OF HEARING : 11 / 0 3 /2021 . DATE OF PRONOUNCEMENT : 11 / 0 3 /20 2 1 . O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER: THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 28/03/2018 IMPUGNED HEREIN PASSED BY THE PR INCIPAL COMMISSIONER OF INCOME TAX , RAJAHMUNDRY U/SEC. 26 3 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE 'ACT ') FOR THE A.Y. 2012 - 13 . 2. AT THE TIME 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 , 2 ITA NO. 166 /VIZ/20 18 ( SMT. MALLAMPALLI NAGA SIREESHA ) DATED 23/12/2020 IN 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FILED BY THE A SSESSEE UNDER THE SCHEME, THEREFORE APPEAL OF THE A SSESSEE MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER IN CASE ANY UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 3 . THE LD. DR RAI SED NO OBJECTION, IF THE APPEAL OF THE A SSESSEE IS ALLOWED TO BE DISMISSED AS WITHDRAWN. 4 . HAVING HEARD BOTH THE PART IES AND PERUSED THE APPLICATION FOR WI THDRAWAL OF THE APPEAL AND FOR M NO. 3 (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 CONSIDERING THE FACT S AND CIRCUMSTANCES OF THE CASE , THE APPEAL OF ASSESSEE IS LIABLE TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER AS PRAYED FOR IN ACCORDANCE WITH LAW, HENCE ORDERED ACCORDINGLY. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON THIS 11 TH DAY OF MARCH , 2021 . SD/ - SD / - ( D.S.SUNDER SINGH) ( N.K.CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11 TH MARCH , 2021 . VR/ - 3 ITA NO. 166 /VIZ/20 18 ( SMT. MALLAMPALLI NAGA SIREESHA ) COPY TO: 1. THE ASSESSEE SMT. MALLAMPALLI NAGA SIREESHA, L/H OF MALLAMPALLI RAVI SOMA SEKHAR, D.NO. 20 - 25, ACHANTAVARI STREET, TANUKU, W.G. DISTRICT. 2. THE REVENUE ITO, WARD - 1, TANUKU. 3. THE PR.CIT , RAJAHMUNDRY . 4. THE D.R., VISAKHAPATNAM. 5. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.