SSNR Projects Private Limited, Visakhapatnam V. The Additional Commissioner of Income Tax, Rage-6, , Visakhapatnam

ITA 284/VIZ/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6822 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 24-03-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 15-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SATYANARAYANA RAJU
• Keywords: TDS
• Section: 201

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. 284 /VIZ/20 1 9 ( / A SSESSMENT Y EAR : 20 1 4 - 15 ) M/S SSNR PROJECTS PRIVATE LIMITED D.NO.51 - 8 - 40, PLOT NO.5, BEHIND BOC SEETHAMMADHARA VISAKHAPATNAM [PAN : A A RCS2464C ] VS . ADDL.COMMISSIONER OF INCOME TAX RANGE - 6 VISAKHAPATNAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : NONE / RESPONDENT BY : SHRI B.SATYANARAYANA RAJU , DR / DATE OF HEARING : 06 . 0 4 .202 1 / DATE OF PRONOUNCEMENT : 09 . 0 4 . 202 1 / O R D E R P ER D.S.SUNDER SINGH , ACCOUNTANT MEMBER : TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)], RAJAMAHENDRAVARAM IN ITA NO. 10805 / 201 4 - 15/CIT(A)/RJY DATED 1 8 . 0 2 .20 1 9 FOR THE ASSESSMENT YEAR (A.Y.) 20 1 4 - 15 . 2 I.T.A. NO . 284 /VIZ/20 1 9 , A.Y.20 1 4 - 15 M/S SSNR PROJECTS PVT. LTD., VISAKHAPATNAM 2. WHEN TH IS AP PEAL IS TAKEN UP FOR HEARING, IT IS OBSERVED THAT THE ASSESSEE HAS FILED A LETTER DATED 06.04.2021 STATING THAT THE ASSESSEE PREFERRED AN APPLICATION U/SEC. 4(2) OF VIVAD SE VISHWAS ACT, 2020 AND THE COMMISSIONER OF INCOME TAX (TDS) , VIJAYAWADA WAS PLEASED TO ISSUE A C ERTIFICATE IN FORM NO.3 ON 31 . 1 2 . 202 0 . FORM NO.3 IS A CERTIFICATE ISSUED UNDER SUB - SECTION (1) OF SECTION 5 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 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 ASSESSEE FURTHER STATED THAT O NCE FORM NO.3 IS ISSUED BY THE LD . COMMISSIONER, THE APPEAL SHALL BE DEEMED TO HAVE BE EN WITHDRAWN FROM THE DATE ON WHICH FORM NO.3 IS FILED, HOWEVER, HE SUBMITTED THAT APPEAL MAY BE RECALLED IN CASE THE CERTIFICATE ISSUED BY THE LD. COMMISSIONER IS WITHDRAWN AT A FUTURE DATE DUE TO ANY UNFORESEEN CONTINGENCIES. 3. LD.DR HAS NOT RAISED ANY OBJECTION. 4. WE HAVE HEARD THE LD.DR AND GONE THROUGH THE FORM NO.3 AND ALSO GONE THROUGH THE WITHDRAWAL PETITION FILED BY THE ASSESSEE. WE FIND THAT IN THIS CASE FORM NO.3 IS ISSUED BY THE LD. COMMISSIONER AND THE ASSESSEE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. WE, THEREFORE, DISMISS THE APPEAL AS WITHDRAWN, HOWEVER, WITH A RIDER THAT IN ANY CASE THE 3 I.T.A. NO . 284 /VIZ/20 1 9 , A.Y.20 1 4 - 15 M/S SSNR PROJECTS PVT. LTD., VISAKHAPATNAM CERTIFICATE ISS UED BY THE LD. COMMISSIONER IS WITHDRAWN AT A FUTURE DATE FOR ANY REASON, IT IS OPEN TO THE ASSESSEE TO FILE AN 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 FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH APRIL , 2021. SD/ - SD/ - ( ) ( . . ) (N.K.CHOUDHRY) (D.S.SUNDER SINGH) / JUDICIAL MEMBER / ACCOUNTANT MEMBER DATED : 09 .0 4 .2021 L.RAMA, SPS 4 I.T.A. NO . 284 /VIZ/20 1 9 , A.Y.20 1 4 - 15 M/S SSNR PROJECTS PVT. LTD., VISAKHAPATNAM / COPY OF THE ORDER FORWARDED TO : - 1 . / THE ASSESSEE M/S SSNR PROJECTS PRIVATE LIMITED, D.NO.51 - 8 - 40, PLOT NO.5, BEHIND BOC, SEETHAMMADHARA, VISAKHAPATNAM 2 . / THE REVENUE ADDL.COMMISSIONER OF INCOME TAX, RANGE - 6, VISAKHAPATNAM 3. THE PR. COMMISSIONER OF INCOME TAX - 2, VISAKHAPATNAM 4. THE COMMISSIONER OF INCOME TAX (APPEALS) , RAJAMAHENDRAVARAM 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM