Kovvuri Bhanumathi, Pasarlapudi Village V. The Assistant commissioner of Income Tax, Circle-1, , Kakinada

ITA 278/VIZ/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4370 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 13-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SATYANARAYANA RAJU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI N.K. CHOUDHRY, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON'BLE ACCOUNTANT MEMBER I . T . A . NO. 278 / VIZ /2019 (ASST. YEAR : 20 08 - 09 ) SMT. KOVVURI BHANUMATHI, W/O K. SRINIVASA REDDY . PAN NO. ALNPK 4060 G VS. ACIT, CIRCLE - 1 , KAKINADA . I.T.A. NOS. 279 & 280 /VIZ/2019 (ASST. YEAR S : 20 08 - 09 & 2010 - 11 ) SMT. KOVVURI ANASUYA, W/O K. SATYANARAYANA REDDY. PAN NO. ALNPK 4066 A VS. ACIT, CIRCLE - 1, KAKINADA. I.T.A. NOS. 2 81 & 28 2 /VIZ/2019 (ASST. YEARS : 200 7 - 0 8 & 200 8 - 09 ) KOVVURI CHINA SATYANARAYANA REDDY @ SATYANARAYANA REDDY PAN NO. ALNPK 4065 D ALL ARE R/O D.NO. 3 - 114, HIGH SCHOOL ROAD, PASARLAPUDI VILLAGE, RAYAVARAM MANDAL, EAST GODAVARI DISTRICT. (APPELLANTS) VS. ACIT, CIRCLE - 1, KAKINADA. (RESPONDENT S ) ASSESSEE BY : SHRI G.V.N. HARI , ADVOCATE . DEPARTMENT BY : SHRI B. SATYANARAYANA RAJU , SR. DR DATE OF HEARING : 15 / 0 2 /2021 . DATE OF PRONOUNCEMENT : 15 / 0 2 /20 2 1 . 2 ITA NO S . 278 - 282 /VIZ/20 19 ( SMT. KOVVURI BHANUMATHI & OTHERS ) O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER: THESE APPEAL S HAVE BEEN PREFERRED BY THE DIFFERENT ASSESSEE S AGAINST THE SEPARATE ORDER S ALL DATED 18 /02/201 9 IMPUGNED HEREIN PASSED BY THE LD. CIT(A) - 2 , GUNTUR U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE 'ACT') FOR THE A.Y S . 2008 - 09, 2008 - 09, 2010 - 11, 2007 - 08 & 2008 - 09 RESPECTIVELY . 2. THE A SSESSEE S HA VE PREFERRED APPLICATION S UNDER CONSIDERATION DATED 0 8/ 0 2/202 1 FOR WITHDRAWAL OF THE APPEAL S . 3 . DUR ING THE COURSE OF HEARING, L D. COUNSEL FOR THE ASSESSEES HAS SUBMITTED THAT SINCE A SSESSEE S HA VE AVAILED THE IMMUNITY SCHEME I.E . VIVAD SE VISHWAS UNDER T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND T HE INCOME TAX DEPARTMENT HAS ISSUED FORM S NO.3 , DATED 15 /12/2020 , 21/12/2020 , 21/12/2020, 15/12/2020 & 15/12/2020 RESPECTIVELY IN RESPONSE TO THE APPLICATION S FILED BY THE A SSESSEE S UNDER THE SCHEME, THEREFORE APPEAL S OF THE A SSESSEE S MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER S IN CASE ANY UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 4 . THE LD. DR HAS RAI SED NO OBJECTION, IF THE APPEAL S OF THE A SSESSEE S ARE ALLOWED TO BE DISMISSED AS WITH DRAWN. 5 . HAVING HEARD BOTH THE PART IES AND PERUSED THE APPLICATION S FOR WI THDRAWAL OF THE APPEAL S AND FORM S NO. 3 (COP IES ALREADY ON RECORD) ISSUED BY THE DEPARTMENT. CONSIDERING THE FACT S AND CIRCUMSTANCES OF THE CASE S , THE APPEAL S OF ASSESSEE S ARE LIABLE TO 3 ITA NO S . 278 - 282 /VIZ/20 19 ( SMT. KOVVURI BHANUMATHI & OTHERS ) BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER AS PRAYED FOR IN ACCORDANCE WITH LAW, HENCE ORDERED ACCORDINGLY. 6 . IN THE RESULT, APPEAL S OF THE ASSESSEE S ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON THIS 15 TH DAY OF FEB ., 2021 . S D / - S D / - ( D.S.SUNDER SINGH) ( N.K.CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15 TH FEBRUARY , 2021 . VR/ - COPY TO: 1. THE ASSESSEE A) SMT. KOVVURI BHANUMATHI B) SMT. KOVVURI ANASUYA C) KOVVURI CHINA SATYANARAYANA REDDY @ SATYANARAYANA REDDY ALL ARE R/O D.NO. 3 - 114, HIGH SCHOOL ROAD, PASARLAPUDI V ILLAGE, RAYAVARAM MANDAL, EAST GODAVARI DISTRICT. 2. THE REVENUE ACIT, CIRCLE - 1 , KAKINADA . 3. THE PR.CIT , RAJAHMUNDRY . 4. THE CIT(A) - 2 , GUNTUR . 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.