Vidya Chintalapati, Visakhapatnam V. The Joint Commissioner of Income Tax(International Taxation, , Vijayawada

ITA 176/VIZ/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5922 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 16-09-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: C KAMESHWAR RAO
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI N.K. CHOUDHRY, HONBLE JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER I.T.A. NO. 1 7 6/VIZ/2020 (ASST. YEAR : 2016 - 17 ) SMT. VIDYA CHINTALAPATI, D. N O. 55 - 1 - 40, FLAT NO. 5 03 , JAGANNADHARAJU NAGAR, VISHAKHAPATNAM - 530022 PAN NO. AJMPC 4950 E V S. THE JOINT COMMISSIONER OF INCOME TAX, ( INTERNATIONAL TAXATION) , VIJAYAWADA (APPELLANT ) (RESPONDENT) ASSESSEE BY : SH . C KAMESHWAR RAO, LD CA DEPARTMENT BY : MS. MINI CHANDRAN LD. SR. DR DATE OF HEARING : 2 2 / 04 /202 1 . DATE OF PRONOUNCEMENT : 2 2 / 04 /202 1 . O R D E R PER SHRI N.K.CHOUDHRY, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), HYDERABAD - 10, DATED 06 - 07 - 2020 FOR THE ASSESSMENT YEAR 2016 - 17. 2. THE ASSESSEE HAS PREFERRED THE INSTANT APPLICATION UNDER CONSIDERATION FOR WITHDRAWAL OF THE APPEAL. 3. DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE HAS AVAILED THE 2 ITA NO.1 7 6/VIZ/2020 (SMT. VIDYA CHINTALAPATI) IMMUNITY SCHEME I.E; VIVAD SE VISHWAS UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND T HE INCOME TAX DEPARTMENT HAS ISSUED FORM NO. 3 IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSEE UNDER THE SCHEME, THEREFORE THE APPEAL OF THE ASSESSEE MAY KINDLY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER IN CASE UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 4. THE LD. DR RAISED NO OBJECTION, IF THE APPEAL OF THE ASSESSEE IS ALLOWED TO BE DISMISSED AS WITHDRAWN. 5. HAVING HEARD THE PARTIES AND PERUSED THE APPLICATION FOR WITHDRAWAL OF THE APPEAL AND FORM - 3 (COPY ALREADY ON RECORD) ISSUED BY THE DEPARTMENT ON DATED 01 - 04 - 2021. CONSIDERING THE FACTS AND CIRCUMSTANCES, THE APPEAL OF ASSESSEE IS LIABLE TO BE DISMISSED AS WITHDRAWN WITH LIBERTY AS PRAYED FOR IN ACCORDANCE OF LAW, HENCE ORDERED ACCORDINGLY. 6. IN THE RESULT, INSTANT APPEAL OF THE ASSESSEE STAND S DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON THIS 22 ND DAY OF APRIL, 2021 . SD/ - SD/ - ( D.S.SUNDER SINGH) ( N.K.CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 22 ND APRIL, 2021. VR/ - 3 ITA NO.1 7 6/VIZ/2020 (SMT. VIDYA CHINTALAPATI) COPY TO: 1. THE APPELLANT - SMT. VIDYA CHINTALAPATI, D. NO. 55 - 1 - 40, FLAT NO. 503, JAGANNADHARAJU NAGAR, VISHAKHAPATNAM. 2. THE RESPONDENT - THE JOINT COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), VIJAYAWADA. 3. THE CIT (IT & TP) , HYDERABAD. 4. THE CIT(A ) , HYDERABAD - 10 5. THE SR. D.R., VISAKHAPATNAM . 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.