Sri Sevanthi Devi, , Vijayawada V. Income Tax Officer, Ward2(1), Vijayawada

ITA 257/VIZ/2018

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9501 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 6 month(s) 22 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: 30-05-2018
• 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 57 /VIZ/2018 AND 2 60 /V IZ /2018 (ASST. YEAR : 20 14 - 1 5 ) 1 SMT. SEVANTHI DEVI, D.NO. 27 - 14 - 28, SHOP NO.4, SAMBHAV GOLD PVT. LTD., HOTEL KRISHNA RESIDENCY COMPLEX, RAJAGOPALACHARI STREET, GOVERNORPET, VIJAYAWADA. PAN NO. AGLPD 4511 A VS. ITO, WARD - 2(1), VIJAYAWADA 2 SMT. MAMATHA DEVI, D.NO. 27 - 14 - 28, SHOP NO.4, SAMBHAV GOLD PVT. LTD., HOTEL KRISHNA RESIDENCY COMPLEX, RAJAGOPALACHARY STREET, VIJAYAWADA. PAN NO. AKBPD 4710 B (APPELLANT S ) (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) , 2 ITA NO S . 257 & 2 60 /VIZ/20 18 ( SMT. SEVANTHI DEVI & SMT. MAMATHA DEVI ) VIJAYAWADA , DATED 23 /0 4 /201 8 AND 18/04/2018 FOR THE ASSESSMENT YEAR 201 4 - 1 5 . 2. THE ASSESSEES HAVE PREFERRED THE INSTANT APPLICATIONS UNDER CONSIDERATION FOR WITHDRAWAL OF THE APPEALS. 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 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FILED BY THE ASSESSEES UNDER THE SCHEME, THEREFORE THE APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER IN CASE UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 4.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 DR RAISED NO OBJECTION, IF THE APPEALS OF THE ASSESSEES ARE ALLOWED TO BE DISMISSED AS WITHDRAWN. 5 .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 DEPARTMENT. CONSIDERING THE FACTS AND CIRCUMSTANCES, THE APPEALS OF ASSESSEES ARE LIABLE TO BE DISMISSED AS WITHDRA WN WITH LIBERTY TO THE ASSESSEES TO SEEK RECALL OF THE ORDER AS PRAYED FOR IN ACCORDANCE OF LAW, HENCE ORDERED ACCORDINGLY. 3 ITA NO S . 257 & 2 60 /VIZ/20 18 ( SMT. SEVANTHI DEVI & SMT. MAMATHA DEVI ) 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/ - COPY TO: 1. THE ASSESSEE SMT. SEVANTHI DEVI (II) SMT.MAMATHA DEVI, D.NO. 27 - 14 - 28, SHOP NO.4, SAMBHAV GOLD PVT. LTD., HOTEL KRISHNA RESIDENCY COMPLEX, RAJAGOPALACHARI STREET, GOVERNORPET, VIJAYAWADA. 2. THE REVENUE ITO, WARD - 2(1), GUNTUR. 3. THE PR.CIT , GUNTUR . 4. THE CIT(A) - 1 , GUNT UR . 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.