Dhulipudi Golla Babu, Kakinada V. The Deputy Commissioner of Income Tax, Circle-1, , Kakinada

ITA 365/VIZ/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8737 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 8 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 06-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री द ु व्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.365/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2015-16) Dhulipudi Golla Babu D.No.3-41, Dhulipudivari St. Rajeswari Nagar Colony Sarpavanam, Kakinada [PAN : ABIPD4265H] Vs. Dy.Commissioner of Income Tax Circle-1 Kakinada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : None प्रत्यधथी की ओर से / Respondent by : Shri SPG Mudaliar, DR सुनवधई की तधरीख / Date of Hearing : 10.02.2022 घोर्णध की तधरीख/Date of Pronouncement : .02.2022 आदेश /O R D E R Per Shri Duvvuru RL Reddy, Judicial Member : This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals)-6, Hyderabad dated 15.03.2019 for the Assessment Year (A.Y.)2010-11. 2. The assessee has filed a letter stating that the assessee preferred an application u/sec. 4(1) of Vivad Se Vishwas Act, 2020 and the Principal 2 I.T.A. No.365/Viz/2019, A.Y.2015-16 Dhulipudi Golla Babu, Kakinada Commissioner of Income Tax, Visakhapatnam-1 was pleased to issue a Certificate in Form No.3 on 09.12.2020. Once Form No.3 is issued by the Pr. Commissioner, the appeal shall be deemed to be withdrawn from the date on which Form No.3 is filed, however, he submitted that appeal may be recalled in case the certificate issued by the Pr. Commissioner is withdrawn at a future date due to any unforeseen contingencies. 3.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 objection. 4. We have heard Ld.DR and gone through the Form No.3 and 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 filed a letter, submitting 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 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. 3 I.T.A. No.365/Viz/2019, A.Y.2015-16 Dhulipudi Golla Babu, Kakinada Order pronounced in the open court on 16 th February, 2022. Sd/- Sd/- (एस बालाकृ ष्णन) (द ु व्वूरु आर.एल रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER Dated : 16.02.2022 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee– Dhulipudi Golla Babu, D.No.3-41, Dhulipudivari St., Rajeswari Nagar Colony, Sarpavanam, Kakinada 2. रधजस्व/The Revenue – Dy.Commissioner of Income Tax , Circle-1, Kakinada 3. The Pr.Commissioner of Income Tax, Visakhapatnam-1 4. The Commissioner of Income Tax (Appeals)-6, Hyderabad 5. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम/DR,ITAT, Visakhapatnam 6.गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam