Muthyala Subba Rao, Anakapalle V. The Income Tax Officer, Ward - 1, Anakapalle

ITA 21/VIZ/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7272 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 13-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHNA
• Section: 201; 22; 12; 11

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. 19 /VIZ/20 20 TO 22 /VIZ/20 20 ( / ASS ESSMEN T YEAR S : 20 1 1 - 12 TO 201 4 - 1 5 ) MU TYALA SUBBA RAO PROP.M.S.RAO DREAM SHOPPE MAIN ROAD ANAKAPALLE [PAN : A HQPM6377F ] VS. INCOME TAX OFFICER WARD - 1 ANAKAPALLE ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI G.V.N.HARI, AR / RESPONDENT BY : SHRI B.RAMA KRISHNA, DR / DATE OF HEARING : 27 .01.2021 /DATE OF PRONOUNCEMENT : 27 .01.2021 / O R D E R P ER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : TH E S E APPEAL S ARE FILED BY THE ASSESSEE AGAINST THE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] - 2 , GUNTUR IN ITA NO. 1016 3,10165,10166 /GNT/CIT(A) - 2/2016 - 17 AND 10164/ CIT(A) - 2/GNT/2017 - 18 DATED 16 . 1 0 .2 01 9 FOR THE ASSESSMENT YEAR S (A.Y S .) 20 1 1 - 12 TO 2014 - 15 . 2 I.T.A. NO .19 /VIZ/20 20 TO 22 /VIZ/20 20 , A.Y.20 1 1 - 1 2 TO 201 4 - 1 5 MUTYALA SUBBA RAO, ANAKAPALLE 2. WHEN TH E S E AP PEAL S ARE TAKEN UP FOR HEARING, L D. C OUNSEL 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), VISAKHAPATNAM WAS PLEASED TO ISSUE A C ERTIFICATE IN FORM NO.3 ON 11 .1 1 . 2020. LD.AR FURTHER STATED THAT O NCE FORM NO.3 IS ISSUED BY THE PR. COMMISSIONER, THE APPEAL S SHALL BE DEEMED TO HAVE BE EN WITHDRAWN FROM THE DATE ON WHICH FORM NO.3 IS FILED, HOWEVER, HE SUBMITTED THAT APPEAL S MAY BE RECALLED IN CASE THE CERTIFICATE ISSUED BY T HE PR. COMMISSIONER IS WITHDRAWN AT A FUTURE DATE DUE TO ANY UNFORESEEN CONTINGENCIES. 3.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. WE FIND THAT IN THIS CASE FORM NO.3 IS ISSUED BY THE PR.COMMISSIONER AND THE L D. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL S . WE, THEREFORE, DISMISS THE APPEAL S AS WITHDRAWN, HOWEVER, WI TH 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 TO FILE AN APPROPRIATE APPLICATION BEFORE THE TRIBUNAL. IN 3 I.T.A. NO .19 /VIZ/20 20 TO 22 /VIZ/20 20 , A.Y.20 1 1 - 1 2 TO 201 4 - 1 5 MUTYALA SUBBA RAO, ANAKAPALLE THAT EVENT, THE ORDER PASSED BY THE TRIBUNAL WOUL D BE RECALLED IN ACCORDANCE WITH LAW. 5. IN THE RE SULT, APPEAL S FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH JANUARY, 2021 . SD/ - SD/ - ( ) ( . . ) ( N.K.CHOUDHRY ) ( D.S.SUNDER SINGH) / JUDICIAL MEMBER /ACCOUNTANT MEMBER /DATED : 27 . 01 .202 1 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO : - 1. / THE ASSESSEE MUTYALA SUBBA RAO , PROP.M.S.RAO DREAM SHOPPE, MAIN ROAD, ANAKAPALLE 2. / THE REVENUE INCOME TAX OFFICER, WARD - 1, ANAKAPALLE 3. THE PR.COMMISSIONER OF INCOME TAX - 2 , VISAKHAPATNAM 4. THE COMMISSIONER OF INCOME TAX (APPEALS) - 2, GUNTUR 5. , , / DR,ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM