Konduri Dasaradha Rama Rao, , Visakhapatnam V. The Income Tax Officer, Ward-3(3), Visakhapatnam

ITA 171/VIZ/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4026 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 16-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K SONOWAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM , . . , BEFORE SHRI N.K.CHOUDHRY, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HONBLE ACCOUNTANT MEMBER ./ I.T. A.NO. 170 & 171 /VIZ/20 1 9 ( / A SSESSMENT Y EAR : 20 08 - 09 ) (I) SMT.KONDURI RUKMINI (II) SHRI KONDURI DASARADHA RAMA RAO K - 1, BRINDAVAN APARTMENTS BALAJI NAGAR, SIRIPURAM VISAKHAPATNAM [PAN : AKHPR0710R ] VS . INCOME TAX OFFICER WARD - 3 ( 3 ) VISAKHAPATNAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI G.V.N.HARI, AR / RESPONDENT BY : S HRI D.K.SONOWAL , CIT, DR / DATE OF HEARING : 02 . 0 3 .202 1 / DATE OF PRONOUNCEMENT : 02 . 0 3 . 202 1 / O R D E R P ER D.S.SUNDER SINGH , ACCOUNTANT MEMBER : TH E S E APPEAL S ARE FILED BY THE ASSESSEE S AGAINST THE ORDER S OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] - 6 , HYDERABAD IN A PPEAL NO. 10 342 & 10389 /201 8 - 19/B2 CIT(A) - 6 DATED 01 . 0 2 .20 1 9 AND 01.03.2019 FOR THE ASSESSMENT YEAR (A.Y.) 20 08 - 09 . 2 I.T.A. NO . 170 & 171 /VIZ/20 1 9 , A.Y.20 08 - 09 SMT.KONDURI RUHMINI & SHRI KONDURI DASARADHA RAMA RAO , VISAKHAPATNAM 2. WHEN TH E S E AP PEAL S ARE TAKEN UP FOR HEARING, THE ASSESSEE S HA VE FILED A LETTER STATING THAT THE ASSESSEE S PREFERRED AN APPLICATION U/SEC. 4(2) OF VIVAD SE VISHWAS ACT, 2020 AND THE PRINCIPAL COMMISSIONER OF INCOME TAX , VISAKHAPATNAM WAS PLEASED TO ISSUE A C ERTIFICATE IN FORM NO.3 ON 28 . 1 2 . 202 0 . FORM NO.3 IS A CERTIFICATE UNDER SUB - SECTION (1) OF SECTION 5 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, ISSUED BY THE PR.CIT, DETERMINING THE TOTAL TAX PAYABLE BY THE ASSESSEE IN RESPONSE TO THE APPLICATION MAD E BY THE ASSESSEE UNDER THE SCHEME. THE ASSESSEE S FURTHER STATED THAT O NCE FORM NO.3 IS ISSUED BY THE PR. COMMISSIONER, THE APPEAL SHALL BE DEEMED TO HAVE BE EN WITHDRAWN FROM THE DATE ON WHICH FORM NO.3 IS FILED, HOWEVER, THEY SUBMITTED THAT APPEAL S MAY BE RECALLED IN CASE THE CERTIFICATE ISSUED BY THE PR. COMMISSIONER IS WITHDRAWN AT A FUTURE DATE DUE TO ANY UNFORESEEN CONTINGENCIES. 3. LD.DR HAS NOT RAISED ANY OBJECTION. 4. WE HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE FORM NO.3 AND ALSO GONE THROUGH THE WITHDRAWAL PETITION S FILED BY THE ASSESSEE S . WE FIND THAT IN THIS CASE FORM NO.3 IS ISSUED BY THE PR.COMMISSIONER AND THE ASSESSEE S HA VE SUBMITTED THAT THEY MAY BE PERMITTED TO WITHDRAW THE APPEAL S . WE, THEREFORE, DISMISS THE APPEAL S AS WITHDRAWN, HOWEVER, WITH A 3 I.T.A. NO . 170 & 171 /VIZ/20 1 9 , A.Y.20 08 - 09 SMT.KONDURI RUHMINI & SHRI KONDURI DASARADHA RAMA RAO , VISAKHAPATNAM RIDER THAT IN ANY CASE THE CERTIFICATE ISSUED BY THE PR.COMMISSIONER IS WITHDRAWN AT A FUTURE DATE FOR ANY REASON, IT IS OPEN TO THE ASSESSEE S TO FILE AN APPROPRIATE APPLICATION BEFORE THE TRIBUNAL. IN THAT EVENT, THE ORDER PASSED BY THE TRIBUNAL WOULD BE RECALLED IN ACCORDANCE WITH LAW. 5. IN THE RESULT, APPEAL S FILED BY THE ASSESSEE S ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND M A R C H , 2021. SD/ - SD/ - ( ) ( . . ) (N.K.CHOUDHRY) (D.S.SUNDER SINGH) / JUDICIAL MEMBER / ACCOUNTANT MEMBER DATED : 02 .0 3 .2021 L.RAMA, SPS 4 I.T.A. NO . 170 & 171 /VIZ/20 1 9 , A.Y.20 08 - 09 SMT.KONDURI RUHMINI & SHRI KONDURI DASARADHA RAMA RAO , VISAKHAPATNAM / COPY OF THE ORDER FORWARDED TO : - 1 . / THE ASSESSEE SMT.KONDURI RUKMINI (II) SHRI KONDURI DASARADHA RAMA RAO, K - 1, BRINDAVAN APARTMENTS , BALAJI NAGAR, SIRIPURAM , VISAKHAPATNAM 2 . / THE REVENUE INCOME TAX OFFICER, WARD - 3 ( 3 ), VISAKHAPATNA M 3. THE PR. COMMISSIONER OF INCOME TAX - 1 , VISAKHAPATNAM 4. THE COMMISSIONER OF INCOME TAX (APPEALS) - 6 , HYDERABAD 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM