Sri Praveen Kumar Jain, Vijayawada V. Income Tax Officer, Ward -2(1), Vijayawada

ITA 235/VIZ/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0322 (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 3 2 / VIZ /2018 AND 2 3 5 / VIZ /2018 (ASST. YEAR : 20 1 4 - 15 ) 1 2 SMT. SANTOSH JAIN, PAN NO. AEGPJ 4931 H PRAVEEN KUMAR JAIN, PAN NO. ACKPP 6457 C VS. ITO, WARD - 2 (1), VIJAYAWADA SHOP NO.2, AMC COMPLEX, RAJAGOPALACHARI STREET, GOVERNORPET, 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 18 /0 4 /201 8 FOR THE ASSESSMENT YEAR 201 4 - 15 . 2. THE ASSESSEES HAVE PREFERRED THE INSTANT APPLICATIONS UNDER CONSIDERATION FOR WITHDRAWAL OF THE APPEALS. 2 ITA NO S . 2 3 2 & 2 3 5 /V IZ /20 18 ( SMT SANTOSH JAIN & PRAVEEN KUMAR JAIN ) 3. DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEES SUBMITTED THAT SINCE THE ASSESSEES HAVE AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS UNDER THE DIRECT TAX V IVAD 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FILED BY THE ASSESSEES UNDER THE SCHEME, THEREFORE THE APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER IN CASE UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 4.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 DR RAISED NO OBJECTION, IF THE APPEALS OF THE ASSESSEES ARE ALLOWED TO BE DISMISSED AS WITHDRAWN. 5.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 WITHD RAWAL OF THE APPEALS AND FORMS NO. 3 (COPY ALREADY ON RECORD) ISSUED BY THE DEPARTMENT. 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 P RAYED FOR IN ACCORDANCE OF LAW, HENCE ORDERED ACCORDINGLY. 6. IN THE RESULT, INSTANT 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 3 2 & 2 3 5 /V IZ /20 18 ( SMT SANTOSH JAIN & PRAVEEN KUMAR JAIN ) COPY TO: 1. THE ASSESSEE (I) SMT. SANTOSH JAIN (II) PRAVEEN KUMAR JAIN, SHOP NO.2, AMC COMPLEX, RAJAGOPALACHARI STREET, GOVERNORPET, VIJAYAWADA. 2. THE REVENUE ITO, WARD - 2 (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.