M/s. Tummidi Brothers Jewellers, Rajamahendravaram V. The Income Tax Officer, Ward-3, , Rajamahendravaram

ITA 660/VIZ/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1472 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 03-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (T HROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI JUSTICE P.P. BHATT , HONBLE PRESIDENT & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER I . T . A . NO. 660 / VIZ /2019 (ASST. YEAR : 20 09 - 1 0 ) M/S. TUMMIDI BROTHERS JEWELLERS , SHOP NO. 196, MGWCC, THADITHOTA, RAJAMAHENDRAVARAM. VS. IT O , WARD - 3 , RAJAMAHENDRAVARAM . PAN NO. AAFFT 5256 N (APP ELLANT ) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI , ADVOCATE DEPARTMENT BY : SMT. SUMAN MALIK , SR. DR DATE OF HEARING : 07 / 1 2 /2020 . DATE OF PRONOUNCEMENT : 07 / 1 2 /20 20 . O R D E R PER JUSTICE P.P. BHATT , PRESIDENT THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), RAJAMAHENDRAVARAM , DATED 30 /0 9 /201 9 FOR THE ASSESSMENT YEAR 20 09 - 1 0 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD. COUNSEL FOR THE ASSESSEE HAS FILED A LETTER STATING THAT ASSESSEE P REFERRED AN APPLICATION U/SEC. 4(2) OF VIVAD SE VISHWAS ACT, 2020 AND THE 2 ITA NO . 660 / VIZ /2019 ( M/S. TUMMIDI BROTHERS JEWELLERS ) PRINCIPAL COMMISSIONER, VISAKHAPATNAM WAS PLEASED TO ISSUE A CERTIFICATE IN FORM NO.3 ON 11 / 11 /2020. ONCE FORM NO.3 IS ISSUED BY THE PR. COMMISSIONER, THE APPEAL SHALL BE DEEMED TO BE WITHDRAWN FROM THE DATE ON WHICH FORM NO.3 IS FILED, HOWEVER, HE SUBMITTED THAT APPEAL MAY BE RECALLED IN CASE THE CERTIFICATE ISSUED BY THE PR. COMMISSIONER IS WITHDRAWN AT A FUTURE DATE DUE TO ANY UNFORESEEN CONTINGENCIES. 3 .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 FILED BY THE ASSESSEE. WE FIND THAT IN THIS CASE FORM NO.3 IS ISSUED BY THE PR.COMMISSIONER AND THE LD.COUNSEL FOR THE ASSESSEE HAS SUB MITTED THAT HE MAY BE PERMITTED TO BE WITHDRAWN THE APPEAL. WE, THEREFORE, DISMISS THE APPEAL AS WITHDRAWN, HOWEVER, WITH A RIDER THAT IN ANY CASE THE CERTIFICATE ISSUED BY THE PR.COMMISSIONER IS WITHDRAWN AT A FUTURE DATE FOR ANY REASON, IT IS OPEN TO TH E ASSESSEE TO FILE AN APPROPRIATE APPLICATION BEFORE THE TRIBUNAL. IN THAT EVENT, THE ORDER PASSED BY THE TRIBUNAL WOULD BE RECALLED IN ACCORDANCE WITH LAW. 3 ITA NO . 660 / VIZ /2019 ( M/S. TUMMIDI BROTHERS JEWELLERS ) 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT THROUGH VIDEO CONFERENCE ON THIS DAY OF 07 TH DEC. , 2020 S D / - S D / - (D.S. SUNDER SINGH) ( JUSTICE P.P. BHATT ) ACCOUNTANT MEMBER PRESIDENT DATED : 07 TH DEC. , 20 20 . VR/ - COPY TO: 1. THE ASSESSEE M/S. TUMMIDI BROTHERS JEWELLERS, SHOP NO. 196, MGWCC, THADITHOTA, RAJAMAHENDRAVARAM. 2. THE REVENUE ITO, WARD - 3, RAJAMAHENDRAVARAM. 3. THE PR. CIT , RAJAMAHENDRAVARAM . 4. THE LD. CIT( A ) , RAJAMAHENDRAVARAM . 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.