Undavalli Rambabu, Brammanagudem V. The Income Tax Officer, Ward-2, , Tanuku

ITA 259/VIZ/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8236 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 07-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S RAVI SHANKAR NARAYAN
• Section: 143(3); 201; 263

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./ I.T. A.NO. 259 /VIZ/201 9 ( / A SSESSMENT Y EAR : 201 4 - 1 5 ) UNDAVALLI RAMBABU PROP.SURYA ENTERPRISES D.NO.5 - 40, BRAHMANAGUDEM CHAGALLU MANDAL WEST GODAVARI DIST. [PAN : AAHPU2229G ] ( / APPELLANT) VS. INCOME TAX OFFICER WARD - 2 TANUKU ( / RESPONDENT) / APPELLANT BY : SHRI G.V.N.HARI, AR / RESPONDENT BY : SHRI S.RAVI SHANKAR NARAYAN, CIT , DR / DATE OF HEARING : 10 .01.2020 / DATE OF PRONOUNCEMENT : 22 .01. 20 20 / O R D E R P ER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE PRINCIPAL COMMISSIONER OF INCOME TAX ( PR.CIT ), RAJAHMUNDRY U/S 263 OF THE INCOME TAX ACT, 1961 (IN SHORT ACT) IN F. NO. 29 / 263/PR.CIT/RJY/2018 - 19 DATED 2 9 .0 3 .201 9 FOR THE ASSESSMENT YEAR ( A.Y. ) 201 4 - 1 5 . 2 I.T.A. NO. 259 /VIZ/201 9, A.Y.201 4 - 1 5 UNDAVALLI RAMBABU, BRAHMANAGUDEM 2. IN THIS APPEAL, RELIEF WAS SOUGHT ON G ROUND THAT THE ORIGINAL ASSESSMENT ORDER FOR THE A.Y.2014 - 15 PASSED U/S 143(3) OF THE ACT DATED 15.09.2016 WAS NEITHER ERRONEOUS NOR PREJUDICIAL TO THE INTEREST OF THE REVENUE. 3. WHEN THE APPEAL WAS TAKEN FOR HEARING, THE LD. AR HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL AND T HE LD. D.R. HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OP EN COURT ON 22 ND JANUARY, 2020. S D/ - S D/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 22 . 01 .20 20 L.RAMA, SPS 3 I.T.A. NO. 259 /VIZ/201 9, A.Y.201 4 - 1 5 UNDAVALLI RAMBABU, BRAHMANAGUDEM / COPY OF THE ORDER FORWARDED TO: - 1 . / THE REVENUE INCOME TAX OFFICER , WARD - 2 , TANUKU 2 . / THE ASSESSEE - UNDAVALLI RAMBABU , PROP.SURYA ENTERPRISES, D.NO.5 - 40, BRAHMANAGUDEM, CHAGALLU MANDAL, WEST GODAVARI DIST. 3. THE PR.COMMISSIONER OF INCOME TAX, RAJAHMUNDRY 4 . , , / DR, ITAT, VISAKHAPATNAM 5 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM