Ranjit Kumar jain, Visakhapatnam V. Income Tax Officer, Ward-3(2), , Visakhapatnam

ITA 389/VIZ/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9198 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 19-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K SONOWAL

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. 3 88 /VIZ/201 8 & 3 8 9 /VIZ/201 8 ( / ASS ESSMEN T YEAR : 20 09 - 10 ) MAHENDRA KUMAR JAIN D.NO.50 - 50 - 38/9 TPT COLONY , SEETHAMMADHARA VISAKHAPATNAM [ PAN : A A HHM1651E ] RANJIT KUMAR JAIN D.NO.50 - 50 - 38/9 KANCHANGIRI, TPT COLONY SEETHAMMADHARA VISAKHAPATNAM [PAN : AAHHR5267B] VS. INCOME TAX OFFICER WARD - 3(2) VI SAKHAPATNAM ( / APPELLANT) ( / RESPONDENT) ./ I.T. A.NO. 390 /VIZ/201 8 ( / ASS ESSMEN T YEAR : 20 09 - 10 ) SMT. KANCHANBAI JAIN D.NO.50 - 50 - 38/9 TPT COLONY , SEETHAMMADHARA VISAKHAPATNAM [ PAN : ADZPJ5005A] VS. ASST.COMMISSIONER OF INCOME TAX CIRCLE - 3(1) VISAKHAPATNAM ( / APPELLANT) ( / RESPONDENT) / ASSESSEE BY : SHRI G.V.N.HARI, AR /REVENUE BY : S HRI D.K.SONOWAL, CIT ( DR ) / DATE OF HEARING : 0 5 . 01 .202 1 /DATE OF PRONOUNCEMENT : 0 5 .01.2021 2 I.T.A. NO. 388/VIZ/2018 TO 390/VIZ/2018, A.Y. 2009 - 10 MAHENDRA KUMAR JAIN & OTHERS, VISAKHAPATNAM / O R D E R P ER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : THESE APPEALS ARE FILED BY THE ASSESSEE S AGAINST THE ORDERS OF COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] - 10 , HYDERABAD FOR THE ASSESSMENT YEAR (A.Y.) 2009 - 10 AS MENTIONED BELOW : I.T.A.NO. AGAINST THE ORDER OF CIT(A) - 10, HYDERABAD NO. & DATE 388/VIZ/2018 0168/CIT(A) - 10/2017 - 18/CIT(A),HYD - 10/ 10094/2017 - 18 DATED 28.06.2018 389/VIZ/2018 0170/ CIT(A) - 10/2017 - 18/CIT(A),HYD - 10/ 10118/2017 - 18 DATED 27.06.2018 390/VIZ/018 0195/ CIT(A) - 10/2017 - 18/CIT(A),HYD - 10/ 10103/2017 - 18 DATED 28.06.2018 2. WHEN THESE APPEALS ARE TAKEN UP FOR HEARING, LD.COUNSEL FOR THE ASSESSEE S HAS FILED A LETTER STATING THAT THE ASSESSEE S PREFERRED AN APPLICATION U/SEC : 4 (2) OF VIVAD SE VISHWAS ACT 2020 AND THE PRINCIPAL COMMISSIONER (CENTRAL), VISAKHAPATNAM WAS PLEASED TO ISSUE A CERTIFICATE IN FORM NO.3 ON 03.12. .2020 AND 11.12.2020 . LD.AR FURTHER STATED THAT O NCE FORM NO.3 IS ISSUED BY THE PR. COMMISSIONER, THE APPEAL S SHALL BE DEEMED HAVE BEEN WITHDRAWN FROM THE DA T E ON WHICH FORM NO.3 IS FILED . H OWEVER, HE FURTHER SUBMITTED THAT APPEALS MAY BE RECALLED IN CASE THE 3 I.T.A. NO. 388/VIZ/2018 TO 390/VIZ/2018, A.Y. 2009 - 10 MAHENDRA KUMAR JAIN & OTHERS, VISAKHAPATNAM 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 SIDES AND GONE THROUGH THE FORM NO.3 AND ALSO GONE THROUGH THE WITHDRAWAL PETITIONS FILED BY THE ASSESSEE S . WE FIND THAT IN THIS CASE FORM NO.3 IS ISSUED BY THE PR.COMMISSIONER AND THE LD.COUNSEL FOR THE ASSESSEE S HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEALS. WE, THEREFORE, DISMISS THE APPEALS AS WITHDRAWN WITH A RIDER THAT IN CASE THE CERTIFICATE ISSUED BY THE PR.COMMISSION ER IS WITHDRAWN AT A FUTURE DATE FOR ANY REASON, IT IS OPEN FOR THE ASSESSEE S 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, APPEALS FIL ED BY THE ASSESSEE S ARE DISMISSED AS WITHDRAWN . 4 I.T.A. NO. 388/VIZ/2018 TO 390/VIZ/2018, A.Y. 2009 - 10 MAHENDRA KUMAR JAIN & OTHERS, VISAKHAPATNAM ORDER PRONOUNCED IN THE OPEN COURT ON 5 T H JANUARY , 202 1 . S D / - S D / - ( ) ( . . ) ( N.K.CHOUDHRY ) ( D.S.SUNDER SINGH) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATED : 0 5 . 01 .202 1 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO : - 1. / THE ASSESSEE (I) MAHENDRA KUMAR JAIN (II) RANJIT KUMAR JAIN, D.NO.50 - 50 - 38/9 , TPT COLONY , SEETHAMMADHARA , VISAKHAPATNAM (III) SMT. KANCHANBAI JAIN, D.NO.50 - 50 - 38/9 , TPT COLONY , S EETHAMMADHARA , VISAKHAPATNAM 2. / THE REVENUE (I) INCOME TAX OFFICER, WARD - 3(2), VISAKHAPATNAM (II) ASST.COMMISSIONER OF INCOME TAX, CIRCLE - 3(1), VISAKHAPATNAM 3. THE PR.COMMISSIONER OF INCOME TAX - 1 , VISAKHAPATNAM 4. THE COMMISSIONER OF INCOME TAX (APPEALS) - 10 , HYDERABAD 5. , , / DR,ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM