Bollenkula Murali, Visakhapatnam V. The Income Tax Officer, Ward-4(1), , Visakhapatnam

ITA 171/VIZ/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5461 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 30-08-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 147; 144

Judgement Text

आयकर अपीऱीयअधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री ऱलऱत क ु मार, न्याययक सदस्य एिं श्री एस बाऱाक ृ ष्णन, ऱेखा सदस्य के समक्ष BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अऩीऱ सं./ I.T.A. No.171/Viz/2020 (ननधाारण वषा / Assessment Year :2009-10) Sri Bollenkula Murali, Visakhapatnam. PAN: AKLPB 9282 G Vs. Income Tax Officer, Ward-4(1), Visakhapatnam. (अऩीऱाथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱाथी की ओर से/ Appellant by : Sri C. Subrahmanyam प्रत्याथी की ओर से / Respondent by : Sri SPG Mudaliar, Sr. AR स ु नवाई की तारीख / Date of Hearing : 31/03/2022 घोषणा की तारीख/Date of Pronouncement : 31/03/2022 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : This appeal filed by the assessee against the order of the Ld. CIT (A)-2, Guntur in appeal No. 10202/GNT/CIT(A)-2/2016-17, dated 10/10/2019 passed U/s. 144 r.w.s 147 and U/s. 250(6) of the Act for the AY 2009-10. 2 2. At the outset, on perusal of the material available on record it is apparent that the assessee desires to withdraw his appeal as the assessee has opted to avail ‘Vivad Se Viswas’ scheme and also filed Forms No. 3 & 5 issued by the Revenue. Therefore, we are of the considered view that the appeal of the assessee may be allowed to be withdrawn. Accordingly, we hereby dismiss the appeal of the assessee as withdrawn. However, we also make it clear that, if the assessee’s case is not accepted in the Vivad-Se-Viswas scheme by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file a Miscellaneous Petition before the Tribunal within the time limit prescribed under the Act to reinstate the appeal. It is ordered accordingly. 3. In the result, appeal of the assessee is dismissed as withdrawn. Pronounced in the open Court on the 31 st March, 2022. Sd/- Sd/- (एस बाऱाक ृ ष्णन) (ऱलऱत क ु मार) (S.BALAKRISHNAN) (LALIET KUMAR) ऱेखा सदस्य/ACCOUNTANT MEMBER न्याययकसदस्य/JUDICIAL MEMBER Dated : 31.03.2022 OKK - SPS आदेश की प्रतिलिपि अग्रेपिि/Copy of the order forwarded to:- 3 1. ननधााररती/ The Assessee – Sri Bollenkula Murali, D.No.43-9-159/1, Dondaparthy, Visakhapatnam, Andhra Pradesh, 530016. 2. राजस्व/The Revenue – Income Tax Officer, Ward-4(1), R.No.215, 2 nd Floor, Direct Taxes Building, MVP Colony, Visakhapatnam. 3. The Principal Commissioner of Income Tax-2, Visakhapatnam. 4. आयकर आय ु क्त (अऩीऱ)/ The Commissioner of Income Tax (Appeals)-2, Guntur. 5. ववभागीय प्रनतननधध, आयकर अऩीऱीय अधधकरण, ववशाखाऩटणम/ DR, ITAT, Visakhapatnam 6. गार्ा फ़ाईऱ / Guard file आदेशान ु सार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam