Kalidindi Satyanarana Varma, Srikakulam V. The Income Tax Officer, Ward-2, Srikakulam

ITA 77/VIZ/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2797 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 14-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM (T HROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER I . T . A . NO. 77 /VIZ/2020 (ASST. YEAR : 20 1 0 - 1 1 ) KALIDINDI SATYANARAYANA VARMA , D.NO. 16 - 1 - 90, PONDARA VEEDHI , GUJARATHIPETA, SRIKAKULAM. VS. IT O , WARD - 2 , SRIKAKULAM . PAN NO. AYVPK 6971 B (APP ELLANT ) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI B.RAMA KRISHNA , SR. DR DATE OF HEARING : 24 / 11 /2020 . DATE OF PRONOUNCEMENT : 24 / 11 /20 20 . O R D E R TH I S APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 2 , GUNTUR , DATED 26 / 11 /201 9 FOR THE ASSESSMENT YEAR 20 1 0 - 1 1 . 2. WHEN THI S APPEAL IS TAKEN UP FOR HEARING, I HAVE NOTICED THAT ASSESSEE HAS FILED A LETTER STATING THAT HE OPTED FOR VIVAD SE VISHWAS SCHEME AND THE PRINCIPAL COMMISSIONER, VISAKHAPATNAM WAS PLEASED TO ISSUE A CERTIFICATE IN FORM NO.3 DATED 23 / 1 0/2020. ONCE FORM NO.3 IS ISSUED BY THE PR. COMMISSIONER, THE APPEAL SHALL BE DEEMED TO BE WITHDRAWN FROM THE DATE ON WHICH FORM 2 ITA NO. 77 /VIZ/20 20 ( KALIDINDI SATYANARAYANA VARMA ) NO.3 IS FILED, HOWEVER, HE STATED THAT APPEAL MAY BE RECALLED IN CASE THE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 COMMISSIONER IS WITHDRAWN AT A FUTURE DATE DUE TO ANY UNFORESEEN CONTINGENCIES. 3 .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. I HAVE HEARD LD.DR AND GONE THROUGH THE FORM NO.3 AND ALSO GONE THROUGH THE WITHDRAWAL PETITION FILED BY THE ASSESSEE. I FIND THAT IN THIS CASE FORM NO.3 IS ISSUED BY THE PR.COMMISSIONER AND THE ASSESSEE HAS STATED THAT HE MAY BE PERMITTED TO BE WITHDRAWN THE APPEAL. T HEREFORE, I DISMISS THE APPEAL AS WITHDRAWN, HOWEVER, WITH A RIDER THAT IN ANY CASE THE CERTIFICATE ISSUED BY THE PR.COMMISSIONER IS WITHDRAWN AT A FUTURE DATE FOR ANY REASON, IT IS OPEN TO THE ASSESSEE TO F ILE AN APPROPRIATE APPLICATION BEFORE THE TRIBUNAL. IN THAT EVENT, THE ORDER PASSED BY THE TRIBUNAL WOULD BE RECALLED IN ACCORDANCE WITH LAW. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON TH IS 2 4 T H DAY OF NOV. , 2020. S D / - (V. DURGA RAO) JUDICIAL MEMBER DATED: 2 4 T H NOVEMBER , 2020. VR/ - 3 ITA NO. 77 /VIZ/20 20 ( KALIDINDI SATYANARAYANA VARMA ) COPY TO: 1. THE ASSESSEE KALIDINDI SATYANARAYANA VARMA, D.NO. 16 - 1 - 90, PONDARA VEEDHI, GUJARATHIPETA, SRIKAKULAM. 2. THE REVENUE ITO, WARD - 2, SRIKAKULAM. 3. THE PR.CIT - 2 , VISAKHAPATNAM. 4. THE CIT(A) - 2 , GUNTUR . 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.