Sakuntala Jain, Guntur V. Income Tax Officer, Ward-1(2), Guntur

ITA 201/VIZ/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0448 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 21-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Section: 113; 22

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 . 198/VIZ/2018, 20 1 /VIZ/2018 TO 204/VIZ/2018 ( / ASS ESSMEN T YEAR : 20 14 - 15) A A SHIQ JAIN [PAN : ANRPA7073K] SMT. SAKUNTALA JAIN [PAN :AGHPJ5732F] RA JENDRA KUMAR JAIN (HUF) [PAN :AALHR1687M] SMT.ANITHA JAIN [PAN : AGGPJ1569D] MAHAVEER KUMAR JAIN (HUF) [PAN :AAKHM2589J] D.NO.23 - 7 - 86/A, ISUKAVAGU STREET , R.AGRAHARAM , GUNTUR VS. INCOME TAX OFFICER WARD - 1(2) GUNTUR ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI G.V.N.HARI, AR / RESPONDENT BY : S MT.SUMAN MALIK , DR / DATE OF HEARING : 22.12.2020 /DATE OF PRONOUNCEMENT : 22 .12.2020 / O R D E R P ER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : TH E S E APPEAL S ARE FILED BY THE INDIVIDUAL ASSESSEE S AGAINST THE SEPARATE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] - 1, I.T.A. NO.19 8 /VIZ/2018 , 201/VIZ/2018 TO 204/VIZ/2018, A.Y.2014 - 15 AASHIQ JAIN & OTHERS, GUNTUR GUNTUR IN APPEAL NO. 10 113 /2016 - 17 AND 10 11 5 - 10117 /2016 - 17 DATED 21.03.2018 FOR THE ASSESSMENT YEAR (A.Y.) 2014 - 15 . 2. WHEN THESE AP PEAL S ARE TAKEN UP FOR HEARING, L D.C OUNSEL FOR THE ASSESSEE S HAS 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 (CENTRAL), VISAKHAPATNAM WAS PLEASED TO ISSUE A C ERTIFICATE IN FORM NO.3 ON 09.11. 2020. ONCE FORM NO.3 IS ISSUED BY THE PR. COMMISSIONER, THE APPEAL S SHALL BE DEEMED TO BE WITHDRAWN FROM THE DATE ON WHICH FORM NO.3 IS FILED, HOWEVER, HE SUBMITTED THAT APPEAL S MAY BE RECALLED IN CASE THE CERTIFICATE ISSUED BY THE PR. COMMISSIONER IS WITHDRAWN AT A FUTURE DATE DUE TO ANY UNFORESEEN CONTINGENCIES. 3 .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 L D. COUNSEL FOR T HE ASSESSEE S HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL S . WE, THEREFORE, DISMISS THE APPEAL S AS WITHDRAWN, HOWEVER, WITH A 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 I.T.A. NO.19 8 /VIZ/2018 , 201/VIZ/2018 TO 204/VIZ/2018, A.Y.2014 - 15 AASHIQ JAIN & OTHERS, GUNTUR THAT EVENT, THE ORDER PASSED BY THE TRIBUNAL WOULD BE RECALLED IN ACCORDANCE WITH LAW. 5. IN THE RESULT, APPEALS FILED BY THE ASSESSEE S ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND DECEMBER, 2020. SD/ - SD/ - ( ) ( . . ) ( N.K.CHOUDHRY ) ( D.S.SUNDER SINGH) / JUDICIAL MEMBER /ACCOUNTANT MEMBER /DATED : .12.2020 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO : - 1. / THE ASSESSEE S (I) AASHIQ JAIN ( I I) SMT.SASKUNTALA JAIN (III) SRI RAJENDRA KUMAR JAIN (IV) SMT.ANITHA JAIN (V) SRI MAHAVEER KUMAR JAIN, GUNTUR, D.NO.23 - 7 - 86/A , ISUKAVAGU STREET , R.AGRAHARAM , GUNTUR 2. / THE REVENUE INCOME TAX OFFICER , WARD - 1(2), GUNTUR (II) INCOME TAX OFFICER , WARD - 2(1), GUNTUR 3. THE PR.COMMISSIONER OF INCOME TAX, GUNTUR 4. THE COMMISSIONER OF INCOME TAX (APPEALS) - 1, GUNTUR 5. , , / DR,ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM