Rajendra Kumar Kunch, Visakhapatnam V. The Income Tax Officer, Ward-2(5), Visakhapatnam

ITA 273/VIZ/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4029 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 9 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 13-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K SONOWAL
• Assessee Lawyers: SUSHIL KUMAR AGARWAL
• Section: 274

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM , . . , BEFORE SHRI N.K.CHOUDHRY, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HONBLE ACCOUNTANT MEMBER ./ I.T. A.NO. 273 & 274 /VIZ/20 1 9 ( / A SSESSMENT Y EAR : 20 1 3 - 14 AND 2015 - 16 ) RAJENDRA KUMAR KUNCHE FLAT NO.102, SS SRINIVASA NILAYAM PITHAPURAM COLONY VISAKHAPATNAM [PAN : ACOPK0727C ] VS . INCOME TAX OFFICER WARD - 2 ( 5 ) VISAKHAPATNAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI SUSHIL KUMAR AGARWAL, AR / RESPONDENT BY : S HRI D.K.SONOWAL , CIT, DR / DATE OF HEARING : 02 . 0 3 .202 1 / DATE OF PRONOUNCEMENT : 02 . 0 3 . 202 1 / O R D E R P ER D.S.SUNDER SINGH , ACCOUNTANT MEMBER : TH E S E APPEAL S ARE FILED BY THE ASSESSEE AGAINST THE ORDER S OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] - 9 , HYDERABAD IN ITA NO. 10 2 38 & 10240 / CIT(A) - 9, HYD/2018 - 19 DATED 26 . 0 3 .20 1 9 AND 25.03.2019 FOR THE ASSESSMENT YEAR S (A.Y.) 20 1 3 - 1 4 AND 2015 - 16 . 2. WHEN TH E S E AP PEAL S ARE TAKEN UP FOR HEARING, THE ASSESSEE HAS FILED A LETTER STATING THAT THE ASSESSEE PREFERRED AN APPLICATION U/SEC. 4(2) OF VIVAD 2 I.T.A. NO . 273 & 274 /VIZ/20 1 9 , A.Y.20 1 3 - 14 & 2015 - 16 RAJENDRA KUMAR KUNCHE, VISAKHAPATNAM SE VISHWAS ACT, 2020 AND THE PRINCIPAL COMMISSIONER OF INCOME TAX , VI SAKHAPATNAM WAS PLEASED TO ISSUE A C ERTIFICATE IN F ORM NO.3 ON 11 . 1 2 . 202 0 . . FORM NO.3 IS A CERTIFICATE UNDER SUB - SECTION (1) OF SECTION 5 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, ISSUED BY THE PR.CIT, DETERMINING THE TOTAL TAX PAYABLE BY THE ASSESSEE IN RESPONSE TO THE APPLICATION MADE BY THE ASSESSEE UNDER THE SCHEME. THE AS SESSEE FURTHER STATED THAT O NCE FORM NO.3 IS ISSUED BY THE PR. COMMISSIONER, THE APPEAL SHALL BE DEEMED TO HAVE BE EN WITHDRAWN FROM THE DATE ON WHICH FORM NO.3 IS FILED, HOWEVER, HE SUBMITTED THAT APPEAL S MAY BE RECALLED IN CASE THE CERTIFICATE ISSUED BY T HE PR. COMMISSIONER IS WITHDRAWN AT A FUTURE DATE DUE TO ANY UNFORESEEN CONTINGENCIES. 3. LD.DR HAS NOT RAISED ANY OBJECTION. 4. WE HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE FORM NO.3 AND ALSO GONE THROUGH THE WITHDRAWAL PETITION S FILED BY THE ASSES SEE. WE FIND THAT IN THIS CASE FORM NO.3 IS ISSUED BY THE PR.COMMISSIONER AND THE ASSESSEE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL S . WE, THEREFORE, DISMISS THE APPEAL S AS WITHDRAWN, HOWEVER, WITH A RIDER THAT IN ANY CASE THE CERTIFI CATE ISSUED BY THE PR.COMMISSIONER IS WITHDRAWN AT A FUTURE DATE FOR ANY REASON, IT IS OPEN TO THE ASSESSEE TO FILE AN 3 I.T.A. NO . 273 & 274 /VIZ/20 1 9 , A.Y.20 1 3 - 14 & 2015 - 16 RAJENDRA KUMAR KUNCHE, VISAKHAPATNAM APPROPRIATE APPLICATION BEFORE THE TRIBUNAL. IN THAT EVENT, THE ORDER PASSED BY THE TRIBUNAL WOULD BE RECALLED IN ACCORDANCE WITH LAW. 5. IN THE RESULT, APPEAL S FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND M ARCH , 2021. SD/ - SD/ - ( ) ( . . ) (N.K.CHOUDHRY) (D.S.SUNDER SINGH) / JUDICIAL MEMBER / ACCOUNTANT MEMBER DATED : 02 .0 3 .2021 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO : - 1 . / THE ASSESSEE RAJENDRA KUMAR KUNCHE , FLAT NO.102, SS SRINIVASA NILAYAM , PITHAPURAM COLONY , VISAKHAPATNAM 2 . / THE REVENUE INCOME TAX OFFICER, WARD - 2(5), VISAKHAPATNAM 3. THE PR. COMMISSIONER OF INCOME TAX - 1, VISAKHAPATNAM 4. THE COMMISSIONER OF INCOME TAX (APPEALS) - 9 , HYDERABAD 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM