Ambati Venkata Satya Naga Malleswara Rao, Nuzvidu V. The Income Tax Officer, Ward-3(4), Vijayawada

MA 1/VIZ/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4698 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 27-01-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकरअपीऱीयअधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री द ु व्ि ू रु आर एऱ रेड्डी, न्याययक सदस्य एिं श्री एस बाऱाक ृ ष्णन, ऱेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER M.A.No.01/Viz/2022 (Arising out of I.T.A. No.558/Viz/2019 (ननधधारण वषा / Assessment Year : 2016-17) Ambati Venkata Satya Naga Malleswara Rao, Nuzvid Krishna Dist., A.P. [PAN : AVCPA9606K] Vs. Income Tax Officer Ward-3(4) Vijayawada (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अऩीऱधथी की ओर से/ Appellant by : Shri G.V.N.Hari, AR प्रत्यधथी की ओर से / Respondent by : Shri SPG Mudaliar, DR स ु नवधई की तधरीख / Date of Hearing : 08.04.2022 घोषणध की तधरीख/Date of Pronouncement : 19.04.2022 O R D E R Per Shri Balakrishnan S, Accountant Member The assessee filed miscellaneous application with a petition for recalling the order passed by the Tribunal in I.T.A.No.558/Viz/2019 for the Assessment Year 2016-17. 2. Brief facts of the case are that the assessee filed Form No.3 issued under sub-section(1) of section 5 of Direct Tax Vivad Se Vishwas Act, 2020 by the Pr.CIT. The appeal was considered as withdrawn by the assessee 2 M.A No.01/Viz/2022, A.Y.2016-17 Ambati Venkata Satya Naga Malleswara Rao, Nuzvid with a liberty to reopen the case in the event of non-compliance with Vivad Se Vishwas Scheme. The assessee’s representative stated that the assessee could not pay the tax arrears due to financial difficulties and as such, certificate issued by the Pr.CIT stands withdrawn as per the Rules of the Scheme. The Ld.AR, therefore, prayed that the order of the Hon’ble Tribunal in I.T.A.No.558/Viz/2019 be recalled and the appeal thereby restored. 3. We have heard the Ld.AR and in view of the above submissions, we hereby recall the order in I.T.ANo.558/Viz/2019 dated 11.03.2021 and restore the appeal of the assessee. 4. In the result, Miscellaneous Application of the assessee is allowed. Order Pronounced in open Court on 19 th April, 2022. Sd/- Sd/- (द ु व्ि ू रु आर.एऱ रेड्डी) (एस बाऱाक ृ ष्णन) (DUVVURU RL REDDY) (S.BALAKRISHNAN) न्याययकसदस्य/JUDICIAL MEMBER ऱेखा सदस्य/ACCOUNTANT MEMBER Dated : 19.04.2022 L.Rama, SPS 3 M.A No.01/Viz/2022, A.Y.2016-17 Ambati Venkata Satya Naga Malleswara Rao, Nuzvid आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाररती/ The Assessee– Shri Ambati Venkata Satya Naga Malleswara Rao, D.No.5-117, Opp.Venkateswara Temple, Kothapeta, Nuzvid, Krishna Dist., A.P. 2. रधजस्व/The Revenue – Income Tax Officer, Ward-3(4), CR Building, M.G.Road, Vijayawada 3. प्रधान आयकर आय ु क्त The Principal Commissioner of Income Tax, Vijayawada 4. आयकर आय ु क्त (अऩीऱ)/ The Commissioner of Income Tax (Appeals), Vijayawada 5. ववभधगीय प्रनतननधध, आयकर अऩीऱीय अधधकरण, ववशधखधऩटणम/ DR,ITAT, Visakhapatnam 6.गधर्ा फ़धईऱ / Guard file आदेशधन ु सधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam