Boda Sai Surya Prakash, Rajahmundry V. The Income Tax Officer, Ward-1(2), , Rajahmundry

ITA 3/VIZ/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9122 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 01-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 201; 20

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. 3 / VIZ /20 19 (ASST. YEAR : 20 1 5 - 16 ) SRI BODA SAI SURYA PRAKASH D.NO.6 - 8 - 11, T.NAGAR RAJA HMUNDRY [PAN : A GZPB0928M ] VS. INCOME TAX OFFICER WARD - 1 (2) RAJA HMUNDRY (RESPONDENT) (APPELLANT) ASSESSEE BY : SHRI G.V.N.HARI, AR DEPARTMENT BY : SMT.SUMAN MALIK, DR DATE OF HEARING : 2 3 / 0 3 /2021 . DATE OF PRONOUNCEMENT : 2 3 / 0 3 /20 2 1 . O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER: THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 1 9 .11.201 8 IMPUGNED HEREIN PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), RAJAMAHENDRAVARAM U/SEC. 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE 'ACT') FOR THE A.Y. 201 5 - 1 6 . 2. THE ASSESSEE HAS PREFERRED AN APPLICATION FOR WITHDRAWAL OF TH E APPEAL. 3. DURING THE COURSE OF HEARING, THE LD.AR SUBMITTED THAT SINCE THE ASSESSEE HAS AVAILED THE IMMUNITY SCHEME I.E. VIVAD SE 2 ITA NO. 3 /VIZ/20 19 BODA SAI SURYA PRAKASH, RAJAHMUNDRY VISHWAS UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND T HE INCOME TAX DEPARTMENT HAS ISSUED FORM NO.3, DATED 0 1 .01.2021 IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSEE UNDER THE SCHEME, APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER IN CASE ANY UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 4. THE LD. DR RAISED NO OBJECTION, IF THE APPEAL OF THE ASSESSEE IS ALLOWED TO BE DISMISSED AS WITHDRAWN. 5. HAVING HEARD BOTH THE PARTIES AND PERUSED THE APPLICATION FOR WITHDRAWAL OF THE APPEAL AND FORM NO.3 (COPY ALREADY ON RECORD) ISSUED BY THE DEPARTMENT , C ONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, THE APPEAL OF ASSESSEE IS LIABLE TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER AS PRAYED FOR IN ACCORDANCE WITH LAW, HENCE ORDERED ACCORDINGLY. 6.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 OF THE A SSESSEE STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 2 3 R D MARCH, 2021. S D / - S D / - ( D.S.SUNDER SINGH) ( N.K.CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 3 R D MARCH , 2021 . L.RAMA , SR.PS 3 ITA NO. 3 /VIZ/20 19 BODA SAI SURYA PRAKASH, RAJAHMUNDRY COPY TO: 1 . THE ASSESSEE SRI CHIGUTUPATI RAJENDRA PRASAD, 32 - 41 - 47/2B, NEAR LIBRARY, MACHAVARAM, VIJAYAWADA 2 . THE REVENUE THE INCOME TAX OFFICER, WARD - 2(2), VIJAYAWADA 3 . THE PR.CIT , VIJAYAWADA 4 . THE CIT(A) - 2 , GUNTUR 5 . THE D.R., VISAKHAPATNAM 6 . GUARD FILE. BY ORDER SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.