Sri Chigutupati Rajendra Prasad, Vijayawada V. The Income Tax Officer, Ward-2(2), , Vijayawada

ITA 64/VIZ/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9105 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 22-03-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 10-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Section: 143(3); 64; 22

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. 64 / VIZ /20 20 (ASST. YEAR : 20 1 1 - 1 2 ) SRI CHIGUTUPATI RAJENDRA PRASAD 32 - 41 - 47/2B, NEAR LIBRARY, MACHAVARAM VIJAYAWADA [PAN : ABJPC1799A] VS. INCOME TAX OFFICER WARD - 2(2) VIJAYAWADA (RESPONDENT) (APPELLANT) ASSESSEE BY : NONE DEPARTMENT BY : SMT.SUMAN MALIK, DR DATE OF HEARING : 22 / 0 3 /2021 . DATE OF PRONOUNCEMENT : 22 / 0 3 /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 18.11.2019 IMPUGNED HEREIN PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 2, GUNTUR U/SEC. 143(3) R.W.S.147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE 'ACT') FOR THE A.Y. 2011 - 12. 2. THE ASSESSEE HAS PREFERRED AN APPLICATION FOR WITHDRAWAL OF THE APPEAL. 3. DURING THE COURSE OF HEARING, IT IS OBSERVED THAT SINCE THE ASSESSEE HAS AVAILED THE IMMUNITY SCHEME I.E. VIVAD SE VISHWAS 2 ITA NO. 64 /VIZ/20 20 CHIGUTUPATI RAJENDRA PRASAD, VIJAYAWADA UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND T HE INCOME TAX DEPARTMENT HAS ISSUED FORM NO.3, DATED 08.01.2021 IN RESPONSE TO T HE APPLICATION FILED BY THE ASSESSEE UNDER THE SCHEME, APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER IN CASE ANY UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 4.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 DR RAISED NO OBJECTI ON, IF THE APPEAL OF THE ASSESSEE IS ALLOWED TO BE DISMISSED AS WITHDRAWN. 5. HAVING HEARD THE LD.DR AND PERUSED THE APPLICATION FOR WITHDRAWAL OF THE APPEAL AND FORM NO.3 (COPY ALREADY ON RECORD) ISSUED BY THE DEPARTMENT , C ONSIDERING THE FACTS AND CIRCU MSTANCES OF THE CASE, THE APPEAL OF ASSESSEE IS LIABLE TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER AS PRAYED FOR IN ACCORDANCE WITH LAW, HENCE ORDERED ACCORDINGLY. 6.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 WITH DRAWN. 7. ORDER PRONOUNCED IN THE OPEN COURT ON 2 2 N D MARCH, 2021. S D / - S D / - ( D.S.SUNDER SINGH) ( N.K.CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 2 N D MARCH , 2021 . L.RAMA , SR.PS 3 ITA NO. 64 /VIZ/20 20 CHIGUTUPATI RAJENDRA PRASAD, VIJAYAWADA COPY TO: 1 . THE ASSESSEE SRI CHIGUTUPATI RAJENDRA PRASAD, 32 - 41 - 47/2B, NEAR LIBRARY, MACHAVARAM, VIJAYAWADA 2 . THE REVENUE THE INCOME TAX OFFICER, WARD - 2(2), VIJAYAWADA 3 . THE PR.CIT , VIJAYAWADA 4 . THE CIT(A) - 2 , GUNTUR 5 . THE D.R., VISAKHAPATNAM 6 . GUARD FILE. BY ORDER SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.