Chalasani Vijaya Lakshmi, Rajamahendravaram V. The Income Tax Officer, Ward-2(1), , Rajahmundry

ITA 3/VIZ/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5176 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 03-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SATYANARAYANA RAJU
• Section: 201; 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (THROUGH WEB - BASED VIDEO CONFERENCING PLATFLORM) , . . , BEFORE SHRI N.K.CHOUDHRY, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HONBLE ACCOUNTANT MEMBER ./ I.T. A.NO. 03 /VIZ/20 20 ( / A SSESSMENT Y EAR : 20 12 - 13 ) SMT.CHALASANI VIJAYA LAKSHMI D.NO.85 - 37 - 3 COASTAL COMPOUND J.N.ROAD RAJAMAHENDRAVARAM [PAN : A AYPC5239R ] VS . INCOME TAX OFFICER WARD - 2(1) RAJAMAHENDRAVARAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI G.V.N.HARI , AR / RESPONDENT BY : S HRI B.SATYANARAYANA RAJU, DR / DATE OF HEARING : 1 5 . 0 4 .202 1 / DATE OF PRONOUNCEMENT : 15 . 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 2 I.T.A. NO . 03 /VIZ/20 20 , A.Y.20 12 - 13 SMT.CHALASANI VIJAYA LAKSHMI , RAJAMAHENDRAVARAM ITA . NO. 1 0 285 / 201 5 - 16/CIT(A)/RJY DATED 3 0 . 10 .20 1 9 FOR THE ASSESSMENT YEAR (A.Y.) 20 12 - 13 . 2. WHEN TH IS AP PEAL IS TAKEN UP FOR HEARING, THE LD.AR HAS FILED A LETTER STATING THAT THE ASSESSEE PREFERRED AN APPLICATION U/SEC. 4(2) OF VIVAD SE VISHWAS ACT, 2020 AND THE PRINCIPAL COMMISSIONER OF INCOME TAX - I VI SAKHAPATNAM WAS PLEASED TO ISSUE A C ERTIFICATE IN FORM NO.3 ON 0 2 . 0 3 . 202 1 . 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 B Y THE ASSESSEE UNDER THE SCHEME. THE ASSESSEE 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 COMMISSIONER, THE APPEAL SHALL BE DEEMED TO HAVE BE EN WITHDRAWN FROM THE DATE ON WHICH FORM NO.3 IS FILED, HOWEVER, HE SUBMITTED THAT APPEAL MAY BE RECALL ED IN CASE THE CERTIFICATE ISSUED BY THE PR. COMMISSIONER IS WITHDRAWN AT A FUTURE DATE DUE TO ANY UNFORESEEN CONTINGENCIES. 3.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 PARTIES AND GONE THROUGH THE FORM NO.3 AND ALSO GONE THROUGH THE WITHDRAWAL PETITION FILED BY THE ASSESSEE. WE FIND 3 I.T.A. NO . 03 /VIZ/20 20 , A.Y.20 12 - 13 SMT.CHALASANI VIJAYA LAKSHMI , RAJAMAHENDRAVARAM 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. WE, T HEREFORE, DISMISS THE APPEAL AS WITHDRAWN, HOWEVER, WITH A RIDER THAT IN ANY CASE THE CERTIFICATE ISSUED BY THE PR.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 15 TH APRIL , 2021. SD/ - SD/ - ( ) ( . . ) (N.K.CHOUDHRY) (D.S.SUNDER SINGH) / JUDICIAL MEMBER / ACCOUNTANT MEMBER DATED : 15 .0 4 .2021 L.RAMA, SPS 4 I.T.A. NO . 03 /VIZ/20 20 , A.Y.20 12 - 13 SMT.CHALASANI VIJAYA LAKSHMI , RAJAMAHENDRAVARAM / COPY OF THE ORDER FORWARDED TO : - 1 . / THE ASSESSEE SMT.CHALASANI VIJAYA LAKSHMI, D.NO.85 - 37 - 3 COASTAL COMPOUND, J.N.ROAD, RAJAMAHENDRAVARAM 2 . / THE REVENUE INCOME TAX OFFICER, WARD - 2 ( 1) , RAJAMUNDRY 3. THE PR.COMMISSIONER OF INCO ME 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