Jaladi Sridevi, Chirala V. The Income Tax Officer, Ward-1, , Chirala

ITA 80/VIZ/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0403 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 25-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK

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. 80 / VIZ /2019 (ASST. YEAR : 20 09 - 1 0 ) SMT. JALADI SRIDEVI, D.NO. 14 - 15 - 135/9, JALADI COMPLEX , R.R. ROAD, CHIRALA , PRAKASAM DISTRICT . V S. ITO, WARD - 1, CHIRALA . PAN NO. ADAPJ 2144 D (APPELLANT ) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SMT. SUMAN MALIK , SR. DR DATE OF HEARING : 16 / 0 3 /2021 . DATE OF PRONOUNCEMENT : 16 / 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 28/12/2018 IMPUGNED HEREIN PASSED BY THE LD.CIT(A) - 1, GUNTUR U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE 'ACT') FOR THE A.Y. 2009 - 10 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. SMT. SUMAN MALIK , SR.DR APPEARED ON BEHALF OF THE REVENUE DEPARTMENT . 3. DUR ING THE COURSE OF HEARING, WE HAVE OBSERVED THAT A SSESSEE HA S AVAILED THE IMMUNITY SCHEME I.E . VIVAD SE VISHWAS 2 ITA NO. 80 /VIZ/20 19 ( SMT. JALADI SRIDEVI ) UNDER T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND T HE INCOME TAX DEPARTMENT HAS ISSUED FORM NO.3 , DATED 08/12/2020 IN RESPONSE TO THE APPLICATION FILED BY THE A SSESSEE UNDER THE SCHEME, THEREFORE WE PUT THE SAME TO THE KNOWLEDGE OF THE LD.DR FOR DISMISSING THE APPEAL 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 DR RAI SED NO OBJECTION, IF THE APPEAL OF THE A SSESSEE IS ALLOWED TO BE DISMISSED AS WITHDRAWN. 5.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 THE 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 CONSIDERING THE FACT S AND CIRCUMSTANCES OF THE CASE , THE APPEAL OF ASSESSEE IS LIABLE TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO RECALL OF THE ORDER IN CASE ANY UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE, HENCE ORDERED ACCORDINGLY. 6. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DISMISSED AS WITHDRAW N. ORDER PRONOUNCED IN OPEN COURT ON THIS 16 TH DAY OF MARCH , 2021 . S D / - S D / - ( D.S.SUNDER SINGH) ( N.K.CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16 TH MARCH , 2021 . VR/ - 3 ITA NO. 80 /VIZ/20 19 ( SMT. JALADI SRIDEVI ) COPY TO: 1. THE ASSESSEE SMT. JALADI SRIDEVI, D.NO. 14 - 15 - 135/9, JALADI COMPLEX, R.R. ROAD, CHIRALA, PRAKASAM DISTRICT. 2. THE REVENUE ITO, WARD - 1, CHIRALA. 3. THE PR.CIT , GUNTUR . 4. THE CIT(A) - 1 , GUNTUR . 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.