Sri Khushal Jain, Vijayawada V. Income Tax Officer, Ward -3(1), Vijayawada

ITA 234/VIZ/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0326 (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: 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 34 /VIZ/201 8 (ASST. YEAR : 20 14 - 15 ) KHUSHAL JAIN, S/O MANOHARM AL JAIN D.NO. 27 - 45 - 5, FLAT NO.A GUDURUVARI STREET, GOVERNORPET, VIJAYAWADA. PAN NO. AZZPK 8245 K VS. ITO, WARD - 3(1), VIJAYAWADA. (APPELLANT ) (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 I S APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , VIJAYAWADA , DATED 17 /0 4 /201 8 FOR THE ASSESSMENT YEAR 20 1 4 - 1 5 . 2. THE ASSESSEE HAS PREFERRED THE INSTANT APPLICATION UNDER CONSIDERATION FOR WITHDRAWAL OF THE APPEAL. 3. DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE HAS 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 FORM NO. 3 IN RESPONSE TO THE APPLICATION FILED BY THE 2 ITA NO. 2 34 /V IZ /20 1 8 ( S RI KHUSHAL JAIN ) ASSESSEE UNDER THE SCHEME, THEREFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER IN CASE UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 4.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 DR RAISED NO OBJECTION, IF THE APPEAL OF THE ASSESSEE IS ALLOWED TO BE DISMISSED AS WITHDRAWN. 5. HAVING HEARD THE PARTIES AND PERUSED THE APPLICATION FOR WITHDRAWAL OF THE APPEAL AND FORM - 3 (COPY ALREADY ON RECORD) ISSUED BY THE DEPARTMENT. CONSIDE RING THE FACTS AND CIRCUMSTANCES, THE APPEAL OF ASSESSEE IS LIABLE TO BE DISMISSED AS WITHDRAWN WITH LIBERTY AS PRAYED FOR IN ACCORDANCE OF LAW, HENCE ORDERED ACCORDINGLY. 6. IN THE RESULT, INSTANT APPEAL OF THE ASSESSEE STANDS DISMISSED AS WITHDRAWN. O RDER 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/ - COPY TO: 1. THE ASSESSEE - KHUSHAL JAIN, S/O MANOHARLAL JAIN, D.NO. 27 - 45 - 5, FLAT NO.A , GUDURUVARI STREET, GOVERNORPET, VIJAYAWADA. 2. THE REVENUE ITO, WARD - 3(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.