Tetali Sarada, Visakhapatnam V. The Additional Commissioner of Income Tax, Range-3, , Visakhapatnam

ITA 526/VIZ/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7415 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 27-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Assessee Lawyers: C KAMESWARA RAO F

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. 526 / VIZ /2019 (ASST. YEAR : 20 09 - 1 0 ) SMT . TETALI SARADA, D.NO. 50 - 102 - 3/3 , NE LAY OUT , VISAKHAPATNAM . V S. ADDL. C IT, RANGE - 3 , VISAKHAPATNAM . PAN NO. BCPPS 0650 A (APPELLANT ) (RESPONDENT) ASSESSEE BY : SHRI C.KAMESWARA RAO , F C A DEPARTMENT BY : SMT. SUMAN MALIK , SR. DR DATE OF HEARING : 25 / 0 3 /2021 . DATE OF PRONOUNCEMENT : 06 /04 /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 02/08/2019 IMPUGNED HEREIN PASSED BY THE LD.COMMISSIONER OF INCOME TAX (APPEALS) [FOR SHORT, LD.COMMISSIONER] , VISAKHAPATNAM U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REF ERRED TO AS THE 'ACT') FOR THE A.Y. 2009 - 10. 2. THE A SSESSEE HA S PREFERRED AN APPLICATION UNDER CONSIDERATION DATED 24/02/2021 FOR WITHDRAWAL OF THE APPEAL. 2 ITA NO. 526 /VIZ/20 19 ( SMT. TETALI SARADA) 3. DUR ING THE COURSE OF HEARING, L D. AR 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 17/02/2021 IN RESPONSE TO THE APPLICATION FILED BY THE A SSESSEE UNDER THE SCHEME, THEREFORE APPEAL OF THE A SSESSEE MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER IN CASE ANY UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 4.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 DR RAI SED NO OBJECTION, IF THE APPEAL OF THE A SSESSEE IS ALLOWED TO BE DISMISSED AS WITHDRAWN. 5.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 AND 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 T H DAY OF APRIL, 2 021 . S D / - S D / - ( D.S.SUNDER SINGH) ( N.K.CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 0 6 / 04/ 2021 . VR/ - 3 ITA NO. 526 /VIZ/20 19 ( SMT. TETALI SARADA) COPY TO: 1. THE ASSESSEE SMT. TETALI SARADA, D.NO. 50 - 102 - 3/3, NE LAY OUT, VISAKHAPATNAM. 2. THE REVENUE ADDL. CIT, RANGE - 3, VISAKHAPATNAM. 3. THE PR.CIT - 1 , VISAKHAPATNAM . 4. THE CIT(A) - 1 , VISAKHAPATNAM . 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.