Meena Jain, Visakhapatnam V. The Assistant Commissioner of Income Tax, Central Circle-1, Visakhapatnam

ITA 196/VIZ/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9011 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 22-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K SONOWAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (THROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) , . . , BEFORE SHRI N.K.CHOUDHRY, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./ I.T. A.NO. 196 /VIZ/201 9 AND 197/VIZ/2019 ( / ASS ESSMEN T YEAR : 20 10 - 11 AND 2015 - 16 ) SMT. MEENA JAIN D.NO.50 - 50 - 38/8/9 T.P.T.COLONY SEETHAMMADHARA VISAKHAPATNAM [ PAN : ADZPJ50 20B ] VS. ASST.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1 VISAKHAPATNAM ( / APPELLANT) ( / RESPONDENT) / ASSESSEE BY : SHRI G.V.N.HARI, AR /REVENUE BY : S HRI D.K.SONOWAL, CIT ( DR ) / DATE OF HEARING : 0 6 . 01 .202 1 /DATE OF PRONOUNCEMENT : 0 6 .01.2021 / O R D E R P ER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDERS OF COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] - 3 , VISAKHAPATNAM IN APPEAL NO.22 6 & 2 2 8 /2017 - 18/CIT(A) - 3/VSP/2018 - 19 DATED 29.03.2019 FOR THE ASSESSMENT YEAR (A.Y.) 2010 - 11 AND 2015 - 16 . WHEN THESE APPEALS ARE TAKEN UP FOR HEARING, LD.COUNSEL FOR THE ASSESSEE HAS FILED A LETTER STATING THAT THE ASSESSEE PREFERRED AN APPLICATION U/SEC : 4 (2) OF VIVAD SE VISHWAS ACT 2020 AND THE PRINCIPAL COMMISSIONER (CENTRAL), 2 I.T.A. NO. 196 &197 /VIZ/2018, A.Y. 2010 - 11 AND 2015 - 16 SMT.MEENA JAIN , VISAKHAPATNAM VISAKHAPATNAM WAS PLEASED TO ISSUE A CERTIFICATE IN FORM NO.3 ON 04.11.2020 AND 03.12. .2020. LD.AR FURTHER STATED THAT O NCE FORM NO.3 IS ISSUED BY THE PR. COMMISSIONER, THE APPEAL S SHAL L BE DEEMED HAVE BEEN WITHDRAWN FROM THE DA T E ON WHICH FORM NO.3 IS FILED . H OWEVER, HE FURTHER SUBMITTED THAT APPEALS 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 COMMISSIONER IS WITHDRAWN AT A FUTURE DATE DUE TO ANY UNFORESEEN CONTINGENCIES . 3.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 PETITIONS FILED BY THE ASSESSEE. WE FIND THAT IN THIS CASE FORM NO.3 IS ISSUED BY THE PR.COMMISSIONER AND THE LD.COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEALS. WE, THEREFORE, DISMISS TH E APPEALS AS WITHDRAWN WITH A RIDER THAT IN CASE THE CERTIFICATE ISSUED BY THE PR.COMMISSIONER IS WITHDRAWN AT A FUTURE DATE FOR ANY REASON, IT IS OPEN FOR THE ASSESSEE TO FILE AN APPROPRIATE APPLICATION BEFORE THE TRIBUNAL. IN THAT EVENT, THE ORDER PASSED BY THE TRIBUNAL WOULD BE RECALLED IN ACCORDANCE WITH LAW. 3 I.T.A. NO. 196 &197 /VIZ/2018, A.Y. 2010 - 11 AND 2015 - 16 SMT.MEENA JAIN , VISAKHAPATNAM 5. IN THE RESULT, APPEALS FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN . ORDER PRONOUNCED IN THE OPEN COURT ON 6 T H JANUARY , 202 1 . S D / - S D / - ( ) ( . . ) ( N.K.CHOUDHRY ) ( D.S.SUNDER SINGH) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATED : 0 6 . 01 .202 1 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO : - 1. / THE ASSESSEE SMT.MEENA JAIN, D.NO.50 - 50 - 38/8/9, T.P.T.COLONY, SEETHAMMADHARA, VISAKHAPATNAM 2. / THE REVENUE ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1 , VISAKHAPATNAM 3. THE PR.COMMISSIONER OF INCOME TAX (CENTRAL) , VISAKHAPATNAM 4. THE COMMISSIONER OF INCOME TAX (APPEALS) - 3 , VISAKHAPATNAM 5. , , / DR,ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM