Vijaya Kumar Surapaneni, Visakhapatnam V. The Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam

ITA 630/VIZ/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5071 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 13-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K SONOWAL
• Assessee Lawyers: SUSSEL KUMAR AGARWAL
• Keywords: Application of stay
• Section: 13; 11

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM , . . , BEFORE SHRI N.K.CHOUDHRY, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HONBLE ACCOUNTANT MEMBER S. A.NO. 39 & 40 /VIZ/20 20 (ARISING OUT OF I.T.A. NOS.630 & 631/VIZ/2019) ( / A SSESSMENT Y EAR S : 2010 - 11 & 20 13 - 14 ) S URAPANENI V IJAYA KUMAR #8 - 1 - 68, DOCTORS COLONY VISAKHAPATNAM [PAN : AJJPS0703L ] VS . ASST.COMMISSIONER OF INCOME TAX CIRCLE - 3(1) VISAKHAPATNAM ( / APPELLANT) ( / RESPONDENT) ./ I.T. A.NO. 630 & 631/VIZ/2019 ( / A SSESSMENT Y EAR : 2010 - 11 & 2013 - 14) VIJAYA KUMAR SURAPANENI 11 - 9 - 16, DASPALLA HILLS VISAKHAPATNAM [PAN : AJJPS0703L] VS. ASST.COMMISSIONER OF INCOME TAX CIRCLE - 3(1) VISAKHAPATNAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI SUSSEL KUMAR AGARWAL , AR / RESPONDENT BY : S HRI D.K.SONOWAL, CIT(DR) / DATE OF HEARING : 0 9 . 0 2 .202 1 / DATE OF PRONOUNCEMENT : 0 9 . 0 2 . 202 1 2 S .A. NO . 39 & 40/VIZ / 2020 & I.T.A.NO.630 & 631 /VIZ/2019 , A.Y.20 10 - 11 & 2013 - 14 VIJAYA KUMAR SURAPANENI, VISAKHAPATNAM / O R D E R P ER D.S.SUNDER SINGH , ACCOUNTANT MEMBER : S.A.NO.39 & 40/VIZ/2020 THE ASSESSEE HAS FILED STAY APPLICATIONS , REQUESTING FOR STAY OF THE OUTSTANDING DEMAND OF RS.1,02,51,733/ - FOR THE ASSESSMENT YEARS (A.Y.) 2010 - 11 AND RS.58,73,210/ - FOR THE A.Y.2013 - 14. WHEN THE APPEALS ARE TAKEN UP FOR HEARING, THE LD.AR HAS NOT PRESSED THE STAY APPLICATIONS FILED, HENCE THE STAY APPLICATIONS FILED BY THE ASSESSEE ARE DISMISSED AS NOT PRESSED. I.T.A.NO.630 & 631/VIZ/2019 TH E S E APPEAL S ARE FILED BY THE ASSESSEE AGAINST THE ORDER S OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] - 9 HYDERABAD IN I.T.A.NO.10273 & 10253/CIT(A) - 9, HYD/2018 - 19 DATED 27.08.2019 FOR THE A.Y. 20 10 - 11 AND 2013 - 14 . 2. WHEN TH E S E AP PEAL S ARE TAKEN UP FOR HEARING, THE ASSESSEE HAS FILED A LETTER STATING THAT THE ASSESSEE PREFERRED AN APPLICATION U/SEC. 4(2) OF VIVAD SE VISHWAS ACT, 2020 AND THE PRINCIPAL COMMISSIONER (CENTRAL), VISAKHAPATNAM WAS PLEASED TO ISSUE A C ERTIFICATE IN FORM NO.3 ON 0 1 . 1 2 . 202 0 . THE ASSESS EE FURTHER STATED THAT O NCE FORM NO.3 IS ISSUED BY 3 S .A. NO . 39 & 40/VIZ / 2020 & I.T.A.NO.630 & 631 /VIZ/2019 , A.Y.20 10 - 11 & 2013 - 14 VIJAYA KUMAR SURAPANENI, VISAKHAPATNAM THE PR. COMMISSIONER, THE APPEAL S SHALL BE DEEMED TO HAVE BE EN WITHDRAWN FROM THE DATE ON WHICH FORM NO.3 IS FILED, HOWEVER, HE SUBMITTED THAT APPEAL S MAY BE RECALLED IN CASE THE CERTIFICATE ISSUED BY THE PR. COMMISSIONER IS WITHDRAWN AT A FUTURE DATE DUE TO ANY UNFORESEEN CONTINGENCIES. 3. LD.DR HAS NOT RAISED ANY OBJECTION. 4. WE HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE FORM NO.3 AND ALSO GONE THROUGH THE WITHDRAWAL PETITION S FILED BY THE ASSESSEE. WE FIND THAT IN THIS CASE FORM NO.3 IS ISSUED BY THE PR.COMMISSIONER AND THE ASSESSEE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL S . WE, THEREFORE, DISMISS THE APPEAL S AS WITHDRAWN, HOWEVER, WITH A RIDER THAT IN A NY CASE THE CERTIFICATE ISSUED BY THE PR.COMMISSIONER IS WITHDRAWN AT A FUTURE DATE FOR ANY REASON, IT IS OPEN TO THE ASSESSEE TO FILE AN APPROPRIATE APPLICATION BEFORE THE TRIBUNAL. IN THAT EVENT, THE ORDER PASSED BY THE TRIBUNAL WOULD BE RECALLED IN ACC ORDANCE WITH LAW. 5. IN THE RESULT, APPEAL S FILED BY THE ASSESSEE AS WELL AS THE STAY APPLICATIONS ARE DISMISSED . 4 S .A. NO . 39 & 40/VIZ / 2020 & I.T.A.NO.630 & 631 /VIZ/2019 , A.Y.20 10 - 11 & 2013 - 14 VIJAYA KUMAR SURAPANENI, VISAKHAPATNAM ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH FEBRUARY, 2021. SD/ - SD/ - ( ) ( . . ) (N.K.CHOUDHRY) (D.S.SUNDER SINGH) / JUDICIAL MEMBER / ACCOUNTANT MEMBER DATED : 0 9 .02.2021 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO : - 1 . / THE ASSESSEE VIJAYA KUMAR SURAPANENI , 11 - 9 - 16, DASPALLA HILLS VISAKHAPATNAM 2 . / THE REVENUE ASST.COMMISSIONER OF INCOME TAX, CIRCLE - 3(1), VISAKHAPATNAM 3. THE PR. COMMISSIONER OF INCOME TAX - 1 , VI SAKHAPATNAM 4. THE COMMISSIONER OF INCOME TAX (APPEALS) - 9 , HYDERABAD 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM