Dr. Beeraka Chandrasekhar, Kakinada V. The Assistant Commissioner of Income Tax, Circle - 1, Kakinada

ITA 31/VIZ/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9005 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 22-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHNA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (THROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) , . . , BEFORE SHRI N.K.CHOUDHRY, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./ I.T. A.NO. 31 /VIZ/20 20 ( / ASS ESSMEN T YEAR : 20 1 4 - 15 ) DR.BEERAKA CHANDRA SEKHAR D.NO.11 - 5 - 11 RAVICHANDRA NURSING HOME GOPALA KRISHNA STREET RAMARAO PETA, KAKINADA EAST GODAVARI DIST. [PAN : A CTPB1498A ] VS. ASST.COMMISSIONER OF INCOME TAX CIRCLE - 1 KAKINADA ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : NONE / RESPONDENT BY : SHRI B.RAMA KRISHNA, DR / DATE OF HEARING : 0 6 .01.2021 /DATE OF PRONOUNCEMENT : 0 6 .01.2021 / O R D E R P ER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : TH I S APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 2 , VISAKHAPATNAM IN ITA NO. 10 629 /201 6 - 17/ACIT,C - 1, KKD/VSP/2019 - 20 DATED 29 . 11 .2 01 9 FOR THE ASSESSMENT YEAR (A.Y.) 20 1 4 - 15 . 2 I.T.A. NO. 31 /VIZ/20 20 , A.Y.201 4 - 1 5 DR.BEERAKA CHANDRA SEKHAR, KAKINADA 2. WHEN TH IS AP PEAL IS TAKEN UP FOR HEARING, THE ASSESSEE 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 (CENTRAL), VISAKHAPATNAM WAS PLEASED TO ISSUE A C ERTIFICATE IN FORM NO.3 ON 1 6 .12. 2020. 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 COMMISSIONER, THE APPEAL SHALL BE DEEMED TO HAVE BE EN WITHDRAWN FROM THE DATE ON WHICH FORM NO.3 IS FILED, HOWEVER, HE SUBMITTED THAT APPEAL MAY BE RECALLED IN CASE THE CERTIFICATE ISSUED BY THE PR. COMMISSIONER IS WITHDRAWN AT A FUTURE DATE DUE TO ANY UNFORESEEN CONTINGENCIES. 3.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 O BJECTION. 4. WE HAVE HEARD BOTH THE SIDES 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 PR.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 CERTIFICATE ISSUED BY THE PR.COMMISSIONER IS WITHDRAWN AT A FUTURE DATE FOR ANY REASON, IT IS OPEN TO THE ASSESSEE TO FILE AN A PPROPRIATE APPLICATION BEFORE THE TRIBUNAL. IN THAT EVENT, THE ORDER PASSED BY THE TRIBUNAL WOULD BE RECALLED IN ACCORDANCE WITH LAW. 3 I.T.A. NO. 31 /VIZ/20 20 , A.Y.201 4 - 1 5 DR.BEERAKA CHANDRA SEKHAR, KAKINADA 5. IN THE RE SULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 6 T H J A NUARY, 2021 . S D / - S D / - ( ) ( . . ) ( N.K.CHOUDHRY ) ( D.S.SUNDER SINGH) / JUDICIAL MEMBER /ACCOUNTANT MEMBER /DATED : 0 6 . 01 .202 1 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO : - 1. / THE ASSESSEE DR.BEERAKA CHANDRA SEKHAR , D.NO.11 - 5 - 11 RAVICHANDRA NURSING HOME , GOPALA KRISHNA STREET , RAMARAO PETA, KAKINADA , EAST GODAVARI DIST. 2. / THE REVENUE ASST.COMMISSIONER OF INCOME TAX, CIRCLE - 1, KAKINADA 3. THE PR.COMMISSIONER OF INCOME TAX - 2, VISAKHAPATNAM 4. THE COMMISSIONER OF INCOME TAX (APPEALS) - 2 , VISAKHAPATNAM 5. , , / DR,ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM