Smt. Nirmala Lavu, Guntur V. The Income Tax Officer ( International Taxation), Vijayawada

ITA 644/VIZ/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7414 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 31-03-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 25-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Section: 20

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 . (IT) A . NO. 644 / VIZ /2019 (ASST. YEAR : 20 1 5 - 1 6 ) SMT. NIRMALA LAVU , D.NO. 3 - 29 - 26, 3 RD LANE, KRISHNA NAGAR, GUNTUR. V S. ITO (INTERNATIONAL TAXATION) , VIJAYAWADA . PAN NO. AEFPL 1090 Q (APPELLANT ) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SMT. SUMAN MALIK , SR. DR DATE OF HEARING : 31 / 0 3 /2021 . DATE OF PRONOUNCEMENT : 06 / 0 4 /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 24/09/2019 IMPUGNED HEREIN PASSED BY THE LD.COMMISSIONER OF INCOME TAX (APPEALS) [FOR SHORT, LD.COMMISSIONER], HYDERABAD U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE 'ACT') FOR THE A.Y. 2015 - 16 . 2. THE A SSESSEE HA S PREFERRE D AN APPLICATION THROUGH E - MAIL UNDER CONSIDERATION DATED 26/03/2021 FOR WITHDRAWAL OF THE APPEAL. 2 ITA NO. 644 /VIZ/20 19 ( SMT. NIRMALA LAVU ) 3. DUR ING THE COURSE OF HEARING, WE HAVE OBSERVED FROM THE WITHDRAWAL APPLICATION FILED BY THE ASSESSEE THAT ASSESSEE HAS 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 25/03/2021 IN RESPONSE TO THE APPLICATION FILED BY THE A SSESSEE . IT IS FURTHER MENTIONED IN THE WITHDRAWAL APPLICATION THAT APPEAL OF THE A SSESSEE MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER IN CASE ANY UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 4.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 DR RAI SED NO OBJECTION, IF THE APPEAL OF THE A SSESSEE IS ALLOWED TO BE DISMISSED AS WITHDRAWN. 5.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 THE LD.DR AND PERUSED THE APPLICATION FOR WI THDRAWAL OF THE APPEAL . 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 , 2021 . S D / - S D / - ( D.S.SUNDER SINGH) ( N.K.CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 0 6 T H APRIL , 2021 . VR/ - 3 ITA NO. 644 /VIZ/20 19 ( SMT. NIRMALA LAVU ) COPY TO: 1. THE ASSESSEE SMT. NIRMALA LAVU, D.NO. 3 - 29 - 26, 3 RD LANE, KRISHNA NAGAR, GUNTUR. 2. THE REVENUE ITO (INTERNATIONAL TAXATION), VIJAYAWADA. 3. THE CIT (IT & TP) , HYDERABAD . 4. THE CIT(A) , HYDERABAD . 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.