Mamata Kumari , Guntur V. The Income Tax Officer, Ward-2(1), , Guntur

ITA 624/VIZ/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0337 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 21-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Section: 22; 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 AND SHRI D.S. SUNDER SINGH, HON'BLE ACCOUNTANT MEMBER I . T . A . NO. 6 2 3/ VIZ /2018 & 624 /VIZ/2018 (ASST. YEAR : 20 1 5 - 1 6 ) NILESH JAIN, FLAT NO.303, RAJYALAKSHMI NILAYAM, 3/7, BRODIPET, GUNTUR. PAN NO. ADBPJ 0745 R VS. INCOME TAX OFFICER WARD - 2(1) GUNTUR SMT. MAMATA KUMARI, FLAT NO.303, RAJYALAKSHMI NILAYAM, 3/7, BRODIPET, GUNTUR. PAN NO. ADQPM 8459 E (APPELLANT S ) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI , ADVOCATE . DEPARTMENT BY : SMT.SUMAN MALIK, DR DATE OF HEARING : 2 2 / 12 /2020 . DATE OF PRONOUNCEMENT : 22 / 12 /20 20 . O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER: TH E S E APPEAL S BY THE ASSESSEE S ARE DIRECTED AGAINST THE SEPARATE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) - 1 , GUNTUR , ALL DATED 15 / 1 0/201 8 FOR THE ASSESSMENT YEAR 2015 - 16 . 2. THE ASSESSEES HAVE PREFERRED THE INSTANT APPLICATIONS UNDER CONSIDERATION FOR WITHDRAWAL OF THE APPEALS. 2 ITA NO S . 62 3 & 624 /VIZ/20 18 ( NILESH JAIN & SMT.MAMATA KUMARI ) 3. DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEES SUBMITTED THAT SINCE THE ASSESSEES HAVE AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWA S UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND T HE INCOME TAX DEPARTMENT HAS ISSUED FORMS NO. 3 IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEES UNDER THE SCHEME, THEREFORE THE APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE DISMISSED AS WITHD RAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER IN CASE UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 4. THE LD. DR RAISED NO OBJECTION, IF THE APPEALS OF THE ASSESSEES ARE ALLOWED TO BE DISMISSED AS WITHDRAWN. 5. HAVING HEARD THE PARTIES AND PERUSED T HE APPLICATIONS FOR WITHDRAWAL OF THE APPEALS AND FORMS NO. 3 (COPY ALREADY ON RECORD) ISSUED BY THE DEPARTMENT. CONSIDERING THE FACTS AND CIRCUMSTANCES, THE APPEALS OF ASSESSEES ARE LIABLE TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO THE ASSESSEES TO SEEK RECALL OF THE ORDER AS PRAYED FOR IN ACCORDANCE OF LAW, HENCE ORDERED ACCORDINGLY. 6. IN THE RESULT, INSTANT APPEALS OF THE ASSESSEES STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON THIS 22 ND DAY OF DEC., 2020. SD/ - SD/ - ( D.S.SUNDER SINGH) ( N.K.CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 22 ND DECEMBER , 2020. 3 ITA NO S . 62 3 & 624 /VIZ/20 18 ( NILESH JAIN & SMT.MAMATA KUMARI ) VR/ - COPY TO: 1. THE ASSESSEE A) NILESH JAIN B) SMT. MAMATA KUMARI FLAT NO.303, RAJYALAKSHMI NILAYAM, 3/7, BRODIPET, GUNTUR . 2. THE REVENUE ITO, WARD - 2(1), GUNTUR. 3. THE PR.CIT , GUNTUR . 4. THE CIT(A) - 1 , GUNTUR . 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.