Appeal details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 5976 (ITAT-VISAKHAPATNAM)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 8 month(s) 16 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
03-02-2021
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2009-2010
Appeal Filed On
17-05-2017
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 & SHRI D.S. SUNDER SINGH, HON'BLE ACCOUNTANT MEMBER I . T . A . NO S . 290 & 291 / VIZ /2017 (ASST. YEAR S : 20 09 - 1 0 & 2011 - 12 ) ITO, WARD - 1(1), VIJAYAWADA. VS. PRAVEEN KUMAR OTMAL JAIN, D.NO. 11 - 3 - 20 & 21, 2 ND FLOOR, ANGADALAVARI STREET, JANDACHETTU CENTRE, VIJAYAWADA. PAN NO AEMPP 7082 H (RESPONDENT) (APPELLANT ) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI B.RAMA KRISHN A , SR. DR DATE OF HEARING : 29 / 0 1 /2021 . DATE OF PRONOUNCEMENT : 03 / 0 2 /20 2 1 . O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER: THESE APPEAL S HA VE BEEN PREFERRED BY THE REVENUE AGAINST THE SEPARATE ORDER S BOTH DATED 12/12/20 1 6 IMPUGNED HEREIN PASSED BY THE LD. CIT(A), VIJAYAWADA U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE 'ACT') FOR THE A.Y S . 2009 - 10 & 2011 - 12 . 2. THE A SSESSEE HA S PREFERRED THE APPLICATION S UNDER CONSIDERATION DATED 22/01/2021 FOR DISMISSAL OF THE APPEAL S . 3. DURING THE COURSE OF HEARING , WE HAVE NOTICED FROM THE LETTER FILED BY THE ASSESSEE DATED 22/01/2021 THAT A SSESSEE HA S 2 ITA NO S . 290 & 291 /VIZ/20 17 ( PRAVEEN KUMAR OTMAL JAIN ) 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 05/01/2021 , HENCE, ASSESSEE REQUESTED THE BENCH TO DISMISS THE APPEALS OF THE REVENUE . 4. IN VIEW OF THE FROM NO.3 ISSUED BY THE DEPARTMENT, T HE LD.DR HAS RAI SED NO OBJECTION, IF THE APPEAL S OF THE REVENUE A R E ALLOWED TO BE DISMISSED AS INFRUCTUOUS . 5. HAVING HEARD THE LD.DR AND PERUSED THE APPLICATION S FOR DISMISSAL OF THE APPEAL S FILED BY THE ASSESSEE AND FORM S NO. 3 (COPY ALREADY ON RECORD) ISSUED BY THE DEPARTMENT. CONSIDERING THE FACT S AND CIRCUMSTANCES OF THE CASE , THE APPEAL S OF THE REVENUE ARE LIABLE TO BE DISMISSED AS IN FRUCTUOUS , HENCE ORDERED ACCORDINGLY. 6. IN THE RESULT, APPEAL S OF THE REVENUE STAND S DISMISSED AS INFRUCTUOUS . ORDER PRONOUNCED IN OPEN COURT ON THIS 0 3 R D DAY OF FEB ., 2021 . S D / - S D / - ( D.S.SUNDER SINGH) ( N.K.CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 0 3 R D FEBRUARY , 2021 . VR/ - 3 ITA NO S . 290 & 291 /VIZ/20 17 ( PRAVEEN KUMAR OTMAL JAIN ) COPY TO: 1. THE ASSESSEE PRAVEEN KUMAR OTMAL JAIN, D.NO. 11 - 3 - 20 & 21, 2 ND FLOOR, ANGADALAVARI STREET, JANDACHETTU CENTRE, VIJAYAWADA. 2. THE REVENUE ITO, WARD - 1(1), VIJAYAWADA. 3. THE PR.CIT , VIJAYAWADA . 4. THE CIT(A) , VIJAYAWADA . 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.
