Yakkala Mohana Rao , Piduguralla V. The CIT(A)-3, , Visakhapatnam

ITA 495/VIZ/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5910 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2002-2003
• Appeal Filed On: 28-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N GOPI KRISHNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI N.K. CHOUDHRY, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON'BLE ACCOUNTANT MEMBER I . T . A . NO. 495 / VIZ /2018 (ASST. YEAR : 20 02 - 03 ) YEKKALA MOHANA RAO, S/O Y. SURYANARAYANA, D.NO. 10 - 95/1, NEAR ABC GRAMMER SCHOOL, JANAPADU ROAD, PIDUGURALLA. V S. AC IT, CENTRAL CIRCLE, VIJAYAWADA . PAN NO. ABUPR 8270 Q (APPELLANT ) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI , ADVOCATE . DEPARTMENT BY : SHRI N.GOPI KRISHNA , SR. DR DATE OF HEARING : 20 / 0 4 /2021 . DATE OF PRONOUNCEMENT : 20 / 0 4 /20 2 1 . O R D E R PER D.S. SUNDER SINGH , ACCOUNTANT MEMBER: THIS APPEAL BY THE A SSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 3 , VISAKHAPATNAM , DATED 26 TH JUNE, 2018 FOR THE ASSESSMENT YEAR 2002 - 03 . 2. THE A SSESSEE HA S PREFERRED THE INSTANT APPLICATION UNDER CONSIDERATION FOR WITHDRAWAL OF THE APPEAL. 3. DUR ING THE COURSE OF HEARING, L D. COUNSEL FOR THE A SSESSEE 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 , IN RESPONSE TO T HE APPLICATION FILED BY THE A SSESSEE UNDER THE 2 ITA NO. 495 /VIZ/20 18 ( YEKKALA MOHANA RAO ) SCHEME, THEREFORE THE APPEAL OF THE A SSESSEE MAY KINDLY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER IN CASE ANY UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 4.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 DR RAI SED NO OBJECTION, IF THE APPEAL OF THE A SSESSEE IS ALLOWED TO BE DISMISSED AS WITHDRAWN. 5.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 THE PART IES AND PERUSED THE APPLICATION FOR WI THDRAWAL OF THE APPEAL AND FORM NO. 3 (COPY ALREADY ON RECORD) ISSUED BY THE DEPARTMENT ON DATED 06/04/2021 . CONSIDERING THE FACT S AND CIRCUMSTANCES, THE APPEAL OF A SSESSEE IS LIABLE TO BE DISMISSED AS WITHDRAWN WITH LIBERTY AS PRAYED FOR IN ACCORDANCE WITH LAW, HENCE ORDERED ACCORDINGLY. 6. IN THE RESULT, INSTANT APPEAL OF THE A SSESSEE STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON THIS 20 TH DAY OF APRIL , 2021 . SD/ - SD/ - ( N.K.CHOUDHRY ) ( D.S.SUNDER SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 20 TH APRIL , 2021 . VR/ - 3 ITA NO. 495 /VIZ/20 18 ( YEKKALA MOHANA RAO ) COPY TO: 1. THE ASSESSEE YEKKALA MOHANA RAO, S/O Y.SURYANARAYANA, D.NO. 10 - 95/1, NEAR ABC GRAMMER SCHOOL, JANAPADU ROAD, PIDUGURALLA. 2. THE REVENUE ACIT, CENTRAL CIRCLE, VIJAYAWADA. 3. THE PR.CIT (CENTRAL) , VISAKHAPATNAM . 4. THE CIT(A) - 3 , VISAKHAPATNAM . 5. THE D.R., VISAKHAPATNAM . 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.