Kalli Narayana Appa Rao, Bhimadole V. The Income Tax Officer, , Ward-2, `, Eluru

ITA 450/VIZ/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9482 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 28-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B.RAMAKRISHAN
• Section: 2; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (T HROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI N.K. CHOUDHRY, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON'BLE ACCOUNTANT MEMBER I . T . A . NO. 450 / VIZ /201 9 (ASST. YEAR : 20 1 5 - 1 6 ) KALLI NARAYANA APPA RAO, BAVI STREET, POOLLA, BHIMADOLE , W.G. DISTRICT. V S. ITO, WARD - 2 , ELURU . PAN NO. ALPPK 9004 Q (APPELLANT ) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI , ADVOCATE . DEPARTMENT BY : SHRI B.RAMA KRISHAN , SR. DR DATE OF HEARING : 06 / 0 1 /2021 . DATE OF PRONOUNCEMENT : 06 / 0 1 /20 2 1 . O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER: THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 26/03/2019 IMPUGNED HEREIN PASSED BY THE LD.CIT(A), RAJAMAHENDRAVARAM U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE 'ACT') FOR THE A.Y. 2015 - 16 . 2. THE A SSE SSEE HA S PREFERRED AN APPLICATION UNDER CONSIDERATION DATED 01/01/2021 FOR WITHDRAWAL OF THE APPEAL. 3. DUR ING THE COURSE OF HEARING, L D. COUNSEL FOR THE A SSESSEE HAS SUBMITTED THAT SINCE A SSESSEE HA S AVAILED THE IMMUNITY SCHEME I.E . VIVAD SE VISHWAS UNDER T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND T HE INCOME TAX DEPARTMENT HAS ISSUED FORM NO.3 , DATED 14/12/2020 IN RESPONSE TO THE APPLICATION FILED BY THE A SSESSEE UNDER THE SCHEME, THEREFORE APPEAL OF THE 2 ITA NO. 450 /VIZ/20 19 ( KALLI NARAYANA APPA RAO ) A SSESSEE MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER IN CASE ANY UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 4. THE LD. DR RAI SED NO OBJECTION, IF THE APPEAL OF THE A SSESSEE IS ALLOWED TO BE DISMISSED AS WITHDRAWN. 5. HAVING HEARD BOTH THE PART IES AN D PERUSED THE APPLICATION FOR WI THDRAWAL OF THE APPEAL AND FORM NO. 3 (COPY ALREADY ON RECORD) ISSUED BY THE DEPARTMENT. CONSIDERING THE FACT S AND CIRCUMSTANCES OF THE CASE , THE APPEAL OF ASSESSEE IS LIABLE TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER AS PRAYED FOR IN ACCORDANCE WITH LAW, HENCE ORDERED ACCORDINGLY. 6. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON THIS 0 6 TH DAY OF JAN ., 2021 . S D / - S D / - ( D.S.SUNDER SINGH) ( N.K.CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 0 6 TH JANUARY , 2021 . VR/ - COPY TO: 1. THE ASSESSEE KALLI NARAYANA APPA RAO, BAVI STREET, POOLLA, BHIMADOLE, W.G. DISTRICT. 2. THE REVENUE ITO, WARD - 2, ELURU. 3. THE PR.CIT , RAJAMAHENDRAVARAM . 4. THE CIT(A) , RAJAMAHENDRAVARAM . 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM .