Tulasi Yogish Chandra, Guntur V. Assistant Commissioner of Income Tax, Circle-2(1), Guntur

ITA 21/VIZ/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9768 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 21-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Section: 13; 10; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (T HROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI N.K. CHOUDHRY, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON'BLE ACCOUNTANT MEMBER I . T . A . NO S . 21 TO 23 / VIZ /2019 (ASST. YEAR S : 20 1 0 - 1 1 , 2012 - 13 & 2013 - 14 ) TULASI YOGISH CHANDRA, D.NO. 6 - 4 - 6, 4/5, TULASI HOUSE, ARUNDELPET, GUNTUR. PAN NO. ABBPT 6254 H (APPELLANT) VS. ACIT, CIRCLE - 2(1) , GUNTUR . (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI , ADVOCATE DEPARTMENT BY : SMT. SUMAN MALIK , SR. DR DATE OF HEARING : 18 / 0 3 /2021 . DATE OF PRONOUNCEMENT : 18 / 0 3 /20 2 1 . O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER: THESE APPEAL S HAVE BEEN PREFERRED BY THE SAME ASSESSEE AGAINST THE SEPARATE ORDER S ALL DATED 09 / 11 /2018 IMPUGNED HEREIN PASSED BY THE LD. CIT(A) - 1 , GUNTUR U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE 'ACT') FOR THE A.Y S . 2010 - 11, 2012 - 13 & 2013 - 14 . 2. THE ASSESSEE HA S PREFERRED APPLICATIONS UNDER CONSIDERATION ALL DATED 26/02/2021 FOR WITHDRAWAL OF THE APPEALS . 3. DURING THE COURSE OF HEARING, LD.AR HAS SUBMITTED THAT SINCE ASSESSEE HA S AVAILED THE IMMUNITY SCHEME I.E. VIVAD SE VISHWAS 2 ITA NO S . 21 TO 23 /VIZ/20 19 ( TULASI YOGISH CHANDRA ) UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND T HE INCOME TAX DEPARTMENT HAS ISSUED FORMS NO.3, DATED 22/01/2021 IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEE UNDER THE SCHEME, THEREFORE APPEALS OF THE ASSESSEE MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDERS IN CASE ANY UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 4 . THE LD. DR HAS RAISED NO OBJECTION, IF THE APPEALS OF THE ASSESSEE ARE ALLOWED TO BE DISMISSED AS WITHDRAWN. 5 . HAVING HEARD BOTH THE P ARTIES AND PERUSED THE APPLICATIONS FOR WITHDRAWAL OF THE APPEAL S AND FORMS NO.3 (COPY ALREADY ON RECORD) ISSUED BY THE DEPARTMENT. CONSIDERING THE FACTS AND CIRCUMSTANCES OF TH E CASE S , THE APPEALS OF ASSESSEE ARE LIABLE TO BE DISMISSED AS WITHDRAWN WITH L IBERTY TO SEEK RECALL OF THE ORDER AS PRAYED FOR IN ACCORDANCE WITH LAW, HENCE ORDERED ACCORDINGLY. 6 . IN THE RESULT, APPEALS OF THE ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON THIS 18 TH DAY OF MARCH , 2021 . S D / - S D / - ( D.S.SUNDER SINGH) ( N.K.CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18 TH MARCH , 2021 . VR/ - 3 ITA NO S . 21 TO 23 /VIZ/20 19 ( TULASI YOGISH CHANDRA ) COPY TO: 1. THE ASSESSEE TULASI YOGISH CHANDRA, D.NO. 6 - 4 - 6, 4/5, TULASI HOUSE, ARUNDELPET, GUNTUR 2. THE REVENUE ACIT, CIRCLE - 2 (1) , GUNTUR . 3. THE PR.CIT , GUNTUR . 4. THE CIT(A) - 1 , GUNTUR . 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.