Pilli Santhosh Krishna, Visakhapatnam V. The Assistant Commissioner of Income Tax,. Central Circle-2, Visakhapatnam

ITA 93/VIZ/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6004 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 10 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 05-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T S N MURTHY
• Section: 13; 6; 11; 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (T HROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI N.K. CHOUDHRY, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON'BLE ACCOUNTANT MEMBER I . T . A . NO S . 93 TO 95 / VIZ /201 9 (ASST. YEAR S : 2008 - 09, 2009 - 10 & 2012 - 13 ) PILLI SANTO SH KRISHNA PAN NO. BPFPP 8326 B VS. ACIT, CENTRAL CIRCLE - 2 , VISAKHAPATNAM . I . T . A . NO S . 9 6 & 9 7 / VIZ /201 9 (ASST. YEAR S : 20 1 0 - 1 1 & 2012 - 13 ) PILLI RAJA RAGHAVENDRA PAN NO. BLNPP 1916 P ACIT, CENTRAL CIRCLE - 2 , VISAKHAPATNAM . I.T.A. NOS. 9 8 TO 100 /VIZ/201 9 (ASST. YEARS : 20 11 - 12 , 2012 - 13 & 2013 - 14 ) PILLI NOOKA RAJU PAN NO. AHIPP 3381 L ACIT, CENTRAL CIRCLE - 2 , VISAKHAPATNAM . I.T.A. NOS. 101 TO 103/VIZ/201 9 (ASST. YEARS : 2008 - 09 TO 20 1 0 - 11 ) SMT . PILLI SUJATHA PAN NO. AJOPP 0031 F ALL ARE R/O D.NO. 45 - 57 - 10/1/1, NARASIMHA NAGAR, VISAKHAPATNAM. (APPELLANTS) ACIT, CENTRAL CIRCLE - 2, VISAKHAPATNAM. (RESPONDENT) 2 ITA NO S . 9 3 - 103 /VIZ/20 1 9 ( P ILLI SANTOSH KRISHNA & OTHERS ) ASSESSEE BY : SHRI G . V . N . H A R I , A D V O C A T E DEPARTMENT BY : SHRI T . S . N . M U R T H Y , CIT DR DATE OF HEARING : 04 / 0 2 /2021 . DATE OF PRONOUNCEMENT : 04 / 0 2 /20 2 1 . O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER: THESE APPEAL S HAVE BEEN PREFERRED BY THE DIFFERENT ASSESSEE S AGAINST THE SEPARATE ORDER S A L L DATED 1 5 / 1 0 / 2 0 1 8 , IMPUGNED HEREIN PASSED BY THE LD. CIT(A) - 3 , VISAKHAPATNAM U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE 'ACT') FOR THE A.Y S . 2 0 0 8 - 0 9 , 2 0 0 9 - 1 0 , 2 0 1 2 - 1 3 , 2 0 1 0 - 1 1 , 2 0 1 2 - 1 3 , 2 0 1 1 - 1 2 , 2 0 1 2 - 1 3 , 2 0 1 3 - 1 4 , 2 0 0 8 - 0 9 , 2 0 0 9 - 1 0 & 2 0 1 0 - 1 1 R E S P E C T I V E L Y . 2. THE A SSESSEE S HA VE PREFERRED APPLICATION S UNDER CONSIDERATION DATED 2 7 / 0 1 / 2 0 2 1 FOR WITHDRAWAL OF THE APPEAL S . 3 . DUR ING THE COURSE OF HEARING, L D. C O U N S E L F O R T H E ASSESSEE S HAS SUBMITTED THAT SINCE A SSESSEE S HA VE 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 S NO.3 , A L L DATED 0 8 / 0 1 / 2 0 2 1 E X C E P T I T A N O . 9 3 / V I Z / 2 0 1 9 , D A T E D 22/01/2021 , IN RESPONSE TO THE APPLICATION S FILED BY THE A SSESSEE S UNDER THE SCHEME, THEREFORE APPEAL S OF THE A SSESSEE S MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER S IN CASE ANY UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 4 . THE LD. DR HAS RAI SED NO OBJECTION, IF THE APPEAL S OF THE A SSESSEE S ARE ALLOWED TO BE DISMISSED AS WITHDRAWN. 3 ITA NO S . 9 3 - 103 /VIZ/20 1 9 ( P ILLI SANTOSH KRISHNA & OTHERS ) 5 . HAVING HEARD BOTH THE PART IES AND PERUSED THE APPLICATION S FOR WI THDRAWAL OF THE APPEAL S AND FORM S NO. 3 (COPY ALREADY ON RECORD) ISSUED BY THE DEPARTMENT. CONSIDERING THE FACT S AND CIRCUMSTANCES OF THE CASE , THE APPEAL S OF ASSESSEE S ARE 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 S OF THE ASSESSEE S ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON THIS 0 4 T H DAY OF FEB ., 2021 . S D / - S D / - ( D.S.SUNDER SINGH) ( N.K.CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 0 4 T H FEBRUARY , 2021 . VR/ - COPY TO: 1. THE ASSESSEE A) PILLI SANTOSH KRISHNA B) PILLI RAJA RAGHAVENDRA C) PILLI NOOKA RAJU D) SMT. PILLI SUJATHA A L L A R E R / O D.NO. 45 - 57 - 10/1/1, NARASIMHA NAGAR, VISAKHAPATNAM 2. THE REVENUE ACIT, CENTRAL CIRCLE - 1 , VISAKHAPATNAM . 3. THE PR.CIT (CENTRAL) , VISAKHAPATNAM . 4. THE CIT(A) - 3 , VISAKHAPATNAM . 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.