K.V.M.Soma Raju, Rajahmundry V. The Income Tax Officer(International Taxation), , Kakinada

ITA 44/VIZ/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2031 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 28-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM (T HROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER I . T . A . NO. 44 /VIZ/2020 (ASST. YEAR : 20 1 3 - 1 4 ) K.V.M. SOMA RAJU , D.NO. 40 - 4 - 11/2, MANGALAVARAPUPETA, RAJAHMUNDRY. VS. ITO (INTERNATIONAL TAXATION), KAKINADA . PAN NO. ALKPK 5423 C (APP ELLANT ) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI B.RAMA KRISHNA , SR. DR DATE OF HEARING : 26 / 11 /2020 . DATE OF PRONOUNCEMENT : 27 / 11 /20 20 . O R D E R TH I S APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , HYDERABAD - 10 , DATED 09/12 /201 9 FOR THE ASSESSMENT YEAR 20 1 3 - 1 4 . 2. WHEN THI S APPEAL IS TAKEN UP FOR HEARING, I NOTICED THAT ASSESSEE HAS FILED A LETTER STATING THAT HE PREFERRED AN APPLICATION U/SEC. 4(2) OF VIVAD SE VISHWAS ACT, 2020 AND THE LD.CIT (IT & TP ) , HYDERABAD WAS PLEASED TO ISSUE A CERTIFICATE IN FORM NO.3 ON 06 / 11 /2020, HENCE, REQUESTED TO WITHDRAW THE APPEAL. 3 . LD.DR HAS NOT RAISED ANY OBJECTION. 2 ITA NO. 44 /VIZ/20 20 ( K.V.M. SOMA RAJU ) 4. I HAVE GONE THROUGH THE FORM NO.3 AND ALSO GONE THROUGH THE WITHDRAWAL PETITION FILED BY THE ASSESSEE. I FIND THAT IN THIS CASE FORM NO.3 IS ISSUED BY THE LD.CIT (IT& TP), HYDERABAD AND THE LD.COUNSEL FOR THE ASSESSEE HAS STATED THAT HE MAY BE PERMITTED TO BE WITHDRAWN THE APPEAL. I , THEREFORE, DISMISS THE APPEAL AS WITHDRAWN, HOWEVER, WITH A RIDER THAT IN ANY C ASE THE CERTIFICATE ISSUED BY THE LD.CIT (IT& TP), HYDERABAD IS WITHDRAWN AT A FUTURE DATE FOR ANY REASON, IT IS OPEN TO THE ASSESSEE TO FILE AN APPROPRIATE APPLICATION BEFORE THE TRIBUNAL.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 IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN.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 OPEN COURT ON THIS 2 7 T H DAY OF NOV. , 2020. S D / - (V. DURGA RAO) JUDICIAL MEMBER DATED: 2 7 T H NOVEMBER , 2020. VR/ - 3 ITA NO. 44 /VIZ/20 20 ( K.V.M. SOMA RAJU ) COPY TO: 1. THE ASSESSEE K .V.M. SOMA RAJU, D.NO. 40 - 4 - 11/2, MANGALAVARAPUPETA, RAJAHMUNDRY. 2. THE REVENUE ITO (INTERNATIONAL TAXATION), KAKINADA. 3. THE CIT ( IT & TP ), HYDERABAD . 4. THE CIT(A), HYDERABAD - 10 . 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.