Dr. Beeraka Chandra Sekhar, Kakinada V. The Deputy Commissioner of Income Tax, Circle-1, Kakinada

ITA 679/VIZ/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6434 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 16-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SATYANARAYANA RAJU

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. 679 / VIZ /2019 (ASST. YEAR : 20 1 1 - 1 2 ) DR. BEERAKA CHANDRA SEKHAR , D.NO. 11 - 5 - 11, RAVICHANDRA NURSING HOME, GOPALA KRISHNA STREET, RAMARAO PETA, KAKINADA, EAST GODAVARI DISTRICT. V S. DC IT, CIRCLE - 1, GUNTUR . PAN NO. ACTPB 1498 A (APPELLANT ) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI B. SATYANARAYANA RAJU , SR. DR DATE OF HEARING : 01 / 0 2 /2021 . DATE OF PRONOUNCEMENT : 01 / 0 2 /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 29/10/2019 IMPUGNED HEREIN PASSED BY THE LD.CIT(A) - 2, VISAKHAPATNAM U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE 'ACT') FOR THE A.Y. 2011 - 12 . 2. THE A SSESSEE HA S PREFERRED AN APPLICATION UNDER CONSIDERATION DATED 26/01/2021 FOR WITHDRAWAL OF THE APPEAL. 3. DUR ING THE COURSE OF HEARING, WE HAVE NOTICED THAT A SSESSEE HA S AVAILED THE IMMUNITY SCHEME I.E . VIVAD SE VISHWAS UNDER T HE 2 ITA NO. 679 /VIZ/20 19 ( DR. BEERAKA CHANDRA SEKHAR ) DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND T HE INCOME TAX DEPARTMENT HAS ISSUED FORM NO.3 , DATED 11/01/2021 IN RESPONSE TO THE APPLICATION FILED BY THE A SSESSEE UNDER THE SCHEME, THEREFORE ASSESSEE REQUESTED THE BENCH APPEAL OF THE A SSESSEE MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER IN CASE ANY UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 4.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 DR RAI SED NO OBJECTION, IF THE APPEAL OF THE A SSESSEE IS ALLOWED TO BE DISMISSED AS WITHDRAWN. 5.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 LD.DR AND PERUSED T HE APPLICATION FOR WI THDRAWAL OF THE APPEAL AND FORM NO. 3 (COPY ALREADY ON RECORD) ISSUED BY THE DEPARTMENT. 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 01 ST DAY OF FEB ., 2021 . SD / - SD / - ( D.S.SUNDER SINGH) ( N.K.CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 01 ST FEBRUARY , 2021 . VR/ - 3 ITA NO. 679 /VIZ/20 19 ( DR. BEERAKA CHANDRA SEKHAR ) COPY TO: 1. THE ASSESSEE DR. BEERAKA CHANDRA SEKHAR, D.NO. 11 - 5 - 11, RAVICHANDRA NURSING HOME, GOPALA KRISHNA STREET, RAMARAO PETA, KAKINADA, EAST GODAVARI DISTRICT. 2. THE REVENUE DCIT, CIRCLE - 1, GUNTUR . 3. THE PR.CIT - 2 , VISAKHAPATNAM . 4. THE CIT(A) - 2 , VISAKHAPATNAM . 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.