Sobha Solanki , Vijayawada V. Income Tax Officer, Ward-1(1) , Vijayawada

ITA 233/VIZ/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0325 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 6 month(s) 24 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: 28-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Section: 201; 22

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 AND SHRI D.S. SUNDER SINGH, HON'BLE ACCOUNTANT MEMBER I . T . A . NO. 2 28 / VIZ /2018 AND 2 33 / VIZ /2018 (ASST. YEAR : 20 1 4 - 15 ) 1 SMT. KHUSHBOO JAIN, D.NO. 11 - 9 - 6A, MAJJIVARI STREET, VIJAYAWADA. PAN NO. CBDPK 5499 R VS. ITO, WARD - 3(1), VIJAYAWADA. 2 SMT. SOBHA SOLANKI, D.NO. 11 - 9 - 6A, ONE TOWN, MAJJIVARI STREET, VIJAYAWADA. PAN NO. DZTPS 1646 P ITO, WARD - 1(1), VIJAYAWADA. (APPELLANTS ) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI , ADVOCATE . DEPARTMENT BY : SMT.SUMAN MALIK, DR DATE OF HEARING : 2 2 / 12 /2020 . DATE OF PRONOUNCEMENT : 22 / 12 /20 20 . O R D E R PER N.K.CHOUDHRY, JUDICIAL MEMBER : TH E S E APPEAL S BY THE ASSESSEE S ARE DIRECTED AGAINST THE SEPARATE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) , VIJAYAWADA , DATED 1 7 /0 4 /201 8 AND 20/04/2018 FOR THE ASSESSMENT YEAR 201 4 - 1 5 . 2. THE ASSESSEES HAVE PREFERRED THE INSTANT APPLICATIONS UNDER CONSIDERATION FOR WITHDRAWAL OF THE APPEALS. 2 ITA NO S . 2 28 & 233 /VIZ/20 18 ( SMT. KHUSHBOO JAIN & SMT. SOBHA SOLANKI ) 3. DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEES SUBMITTED THAT SINCE T HE ASSESSEES HAVE AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND T HE INCOME TAX DEPARTMENT HAS ISSUED FORMS NO. 3 IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEES UNDER THE SCHEME, THEREFORE THE APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER IN CASE UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 4.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 DR RAISED NO OBJECTION, IF THE APPEALS OF THE ASSESSEES ARE ALLOWED TO BE DISMISSED AS WITHDRAWN. 5. HAVING HEARD THE PARTIES AND PERUSED THE APPLICATIONS FOR WITHDRAWAL OF THE APPEALS AND FORMS NO. 3 (COPY ALREADY ON RECORD) ISSUED BY THE DEP ARTMENT. CONSIDERING THE FACTS AND CIRCUMSTANCES, THE APPEALS OF ASSESSEES ARE LIABLE TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO THE ASSESSEES TO SEEK RECALL OF THE ORDER AS PRAYED FOR IN ACCORDANCE OF LAW, HENCE ORDERED ACCORDINGLY. 6. IN THE RESULT, I NSTANT APPEALS OF THE ASSESSEES STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON THIS 2 2 N D DAY OF DEC., 2020. S D / - S D / - ( D.S.SUNDER SINGH) ( N.K.CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 2 N D DECEMBER, 2020. VR/ - 3 ITA NO S . 2 28 & 233 /VIZ/20 18 ( SMT. KHUSHBOO JAIN & SMT. SOBHA SOLANKI ) COPY TO: 1. THE ASSESSEE (I) SMT. KHUSHBOO JAIN, (II) SMT.SOBHA SOLANKI, D.NO. 11 - 9 - 6A, ONE TOWN, MAJJIVARI STREET, VIJAYAWADA. 2. THE REVENUE A) ITO, WARD - 3 (1), VIJAYAWADA . B) ITO , W A R D - 1 ( 1 ) , VIJAYAWADA 3. THE PR.CIT , VIJAYAWADA . 4. THE CIT(A) , VIJAYAWADA . 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.