Yalamanchili Neelima, Guntur V. The Income Tax Officer, Ward-2(2), Guntur

MA 14/VIZ/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3939 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 16-02-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 आयकर अपीऱीयअधिकरण, 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 MA No.2/Viz/2022 (In आयकर अऩीऱ सं./ I.T.A. No.178/Viz/2020 (ननधधारण वषा / AY:2007-08) Kakarla Surya Gangadhar Tilak, Visakhapatnam. PAN: AHBPK 5319 G Vs. Income Tax Officer, Ward-3(3), Visakhapatnam. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) MA No.14/Viz/2022 (In आयकर अऩीऱ सं./ I.T.A. No.506/Viz/2019) (ननधधारण वषा / AY: 2016-17) Smt. Yelamanchili Neelima, Lakshmipuram, Guntur. PAN: ABCPY 3698 R Vs. Income Tax Officer, Ward-2(2), Guntur. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Assessees by : Sri GVN Hari प्रत्यधथी की ओर से / Revenue by : Sri Sankar Pandi, Sr. AR स ु नवधई की तधरीख / Date of Hearing : 27/05/2022 घोषणध की तधरीख/Date of Pronouncement : 14/06/2022 2 O R D E R PER S. BALAKRISHNAN, Accountant Member : Both the captioned Miscellaneous Applications are filed by the assessees seeking recalling of the Tribunal orders in ITA No.178/Viz/2020 (AY:2007-08), dated 11/3/2021 in the case of Kakarla Surya Gangadhar Tilak and ITA No.506/Viz/2019 (AY 2016-17), dated 3/2/2021 in the case of Smt. Yelamanchili Neelima. 2. At the outset, the Ld. AR submitted before us that in both the cases, the assessees have opted for settlement of the issues under the Direct Taxes Vivad-se-Vishwas Scheme, 2020 and accordingly they filed the requisite Forms No.1 and 3 issued by the Department. Subsequently, the assessees have filed petitions before the ITAT to withdraw their respective appeals since they have opted for VSV Scheme. The Tribunal considering the submissions of the assessees, dismissed the appeals as withdrawn vide its orders dated 11/3/2021 in the case of Kakarla Surya Gangadhar Tilak and dated 3/2/2021 in the case of Smt. Yelamanchili Neelima. The Ld. AR further submitted that in both the above cases, though the assessees have opted for VSV Scheme, they could not pay the tax arrears due to acute financial crisis and resultantly the certificate issued by the Pr. CIT stands withdrawn as per the Rules of 3 VSV Scheme. Therefore, the Ld. AR prayed that the orders of the ITAT in case of both the captioned assessees may be recalled. 3. The Ld. DR submitted that the Department has no objection if the orders of the Tribunal in the case of the present assessees are recalled and original appeals reinstated for adjudication of the issues on merits. 4. We have heard both the parties and perused material available on record as well as the orders of the Tribunal in ITA No.178/Viz/2020 (AY:2007-08), dated 11/3/2021 in the case of Kakarla Surya Gangadhar Tilak and ITA No.506/Viz/2019 (AY 2016-17), dated 3/2/2021 in the case of Smt. Yelamanchili Neelima. Considering the facts and circumstances explained by the Ld. AR as well as keeping in view the liberty sanctioned to the assessees to seek recall the order while passing its orders dated 11/3/2021 in the case of Kakarla Surya Gangadhar Tilak and orders dated 3/2/2021 in the case of Smt. Yelamanchili Neelima, we hereby recall these orders of the Tribunal. The Registry is directed to post these appeals on 05/07/2022 and issue notices accordingly to both the parties in the regular course intimating the date of next hearing of the appeals. The assessees as well as the Department are free to file paper books if any before the said date of 4 hearing in support of their claim made in their respective appeals. It is ordered accordingly. 5. In the result, both the Miscellaneous Applications filed by the assessees are allowed as indicated herein above. Pronounced in the open Court on the 14 th June, 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 : 14.06.2022 OKK - SPS आदेश की प्रतिलिपि अग्रेपिि/Copy of the order forwarded to:- 1. ननधधाररती/ The Assessee – (i) Kakarla Surya Gangadhar Tilak, A-1, Janani Apartments, Pandurangaswamy Temple Backside, Pandurangapuram, Visakhapatnam. (ii) Smt. Yelamanchili Neelima, D.No.5-66-232/A/1, the Card Shop, Main Road, Lakshmipuram, Guntur. 2. रधजस्व/The Revenue – Income Tax Officer, Ward-3(3), Visakhapatnam. (ii) Income Tax Officer, Ward-2(2), Guntur. 3. The Principal Commissioner of Income Tax-1, Visakhapatnam. (ii) The Principal Commissioner of Income Tax, Guntur. 4. आयकर आय ु क्त (अऩीऱ)/ The Commissioner of Income Tax (Appeals)-1, Visakhapatnam. (ii) The Commissioner of Income Tax (Appeals)-1, Guntur. 5. ववभधगीय प्रनतननधध, आयकर अऩीऱीय अधधकरण, ववशधखधऩटणम/ DR, ITAT, Visakhapatnam 5 6. गधर्ा फ़धईऱ / Guard file आदेशधन ु सधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam