Smt. Kovvuri Bhanumathi, Pasalapudi Village V. The Assistnt Commossioner of Income Tax, Circle-1, Kakinada

ITA 590/VIZ/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4033 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 09-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K SONAWAL
• Section: 92

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 S . 588 TO 590 / VIZ /2019 (ASST. YEAR : 20 09 - 1 0 ) 1. SMT. KOVVURI ANASUYA PAN NO. ALNPK 4066 A VS. ACIT, CIRCLE - 1, KAKINADA. (RESPONDENT) 2. KOVVURI CHINA SATYANARAYANA REDDY PAN NO. ALNPK 4065 D 3. SMT. KOVVURI BHANUMATHI PAN NO. ALNPK 4060 G ALL ARE R/O D.NO. 3 - 144, HIGH SCHOOL ROAD , PASALAPUDI VILLAGE, RAYAVARAM MANDAL, EAST GODAVARI DISTRICT. (APPELLANTS) ASSESSEE BY : SHRI G.V.N. HARI , ADVOCATE . DEPARTMENT BY : SHRI D.K. SONAWAL , CIT DR DATE OF HEARING : 02 / 0 3 /2021 . DATE OF PRONOUNCEMENT : 02 / 0 3 /20 2 1 . O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER: THESE APPEAL S HAVE BEEN PREFERRED BY THE DIFFERENT ASSESSEE S AGAINST THE SEPARATE ORDER S ALL DATED 26 /0 8 /201 9 2 ITA NO S . 588 - 590 /VIZ/20 19 ( SMT. KOVVURI ANASUYA & OTHERS ) IMPUGNED HEREIN PASSED BY THE LD. CIT(A) - 2 , GUNTUR U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE 'ACT') FOR THE A.Y. 20 09 - 1 0 . 2. THE ASSESSEES HAVE PREFERRED APPLICATIONS UNDER CONSIDERATION DATED 0 8/ 0 2/202 1 FOR WITHDRAWAL OF THE APPEALS . 3. DU RING THE COURSE OF HEARING, LD.COUNSEL FOR THE ASSESSEES HAS SUBMITTED THAT SINCE ASSESSEES HAVE AVAILED THE IMMUNITY SCHEME I.E. VIVAD SE VISHWAS UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND T HE INCOME TAX DEPARTMENT HAS ISSUED FORMS NO.3, DATED 2 1 /12/2020 IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEES UNDER THE SCHEME, THEREFORE APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDERS IN CASE ANY UNFORESEEN CIRCUMSTANCES WOULD ARISE IN F UTURE. 4 . THE LD. DR HAS RAISED NO OBJECTION, IF THE APPEALS OF THE ASSESSEES ARE ALLOWED TO BE DISMISSED AS WITHDRAWN. 5 . HAVING HEARD BOTH THE PARTIES AND PERUSED THE APPLICATIONS FOR WITHDRAWAL OF THE APPEAL S AND FORMS NO.3 (COPY ALREADY ON RECORD) I SSUED BY THE DEPARTMENT. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE S , THE APPEALS OF ASSESSEES ARE LIABLE TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER AS PRAYED FOR IN ACCORDANCE WITH LAW, HENCE ORDERED ACCORDINGLY. 3 ITA NO S . 588 - 590 /VIZ/20 19 ( SMT. KOVVURI ANASUYA & OTHERS ) 6 . IN THE RESULT, APPEALS OF THE ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON THIS 02 ND DAY OF MARCH , 2021 . S D / - S D / - ( D.S.SUNDER SINGH) ( N.K.CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 02 ND MARCH , 2021 . VR/ - COPY TO: 1. THE ASSESSEE A) SMT. KOVVURI ANASUYA B) KOVVURI CHINA SATYANARAYANA REDDY C) SMT. KOVVURI BHANUMATHI ALL ARE R/O D.NO. 3 - 144, HIGH SCHOOL ROAD, PASALAPUDI VILLAGE, RAYAVARAM MANDAL, EAST GODAVARI DISTRICT. 2. THE REVENUE ACIT, CIRCLE - 1 , KAKINADA . 3. THE PR.CIT - 2 , VISAKHAPATNAM . 4. THE CIT(A) - 2 , GUNTUR . 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.