Peravala Venkata Nageswara Rao, V. Income Tax Officer,

ITTA/7/2025

AI Insights

The case involves three appeals filed by Peravala Venkata Nageswara Rao against the orders of the Income Tax Appellate Tribunal, Visakhapatnam, concerning the assessment years 2011-12, 2012-13, and 2013-14. The appeals were related to the consolidated orders issued by the Tribunal and the subsequent orders by the Commissioner of Income Tax (Appeals), Vijayawada. The appellant opted for the Direct Tax Vivad Se Vishwas Scheme, a dispute resolution scheme, and filed Form-I, which is currently pending with the authorities. Consequently, the appellant sought to withdraw the appeals, which the court allowed, closing any pending miscellaneous petitions.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 747436 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 05-03-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: B V S RAO
• Keywords: Direct Tax Vivad Se Vishwas Scheme; Income Tax; Withdrawal of Appeals
• Section: 260A

Judgement Text

"IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI WEDNESDAY ,THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL Nos. 2, 6 and 7 OF 2025 INCOME TAX TRIBUNAL APPEAL NO: 2 OF 2025 Between: Peravala Venkata Nageswara Rao Machilipatnam D.No 20-245, Brahmapuram ...Appellant AND Income Tax Officer, Ward-I, Machilipatnam ...Respondent Appeal under section 260A of the Income Tax Act, 1961 against the Consolidated order in MA No.30/viz/2023, Asst Year 2013-2014 for in the ITA Nos. 174/viz/2020 dated 16-11-2022 on the file of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam preferred against the order of the CIT(A), VJA-ITA No.272/CIT (A)A/JA/2016-17, dated 25.09.2017 for the year 2013-14 on the file of the Commissioner of Income Tax (Appeals), Vijayawada. INCOME TAX TRIBUNAL APPEAL NO: 6 OF 2025 Between: Peravala Venkata Nageswara Rao Machilipatnam D.No 20-245, Brahmapuram ...Appellant AND Income Tax Officer, Ward-1, Machilipatnam ...Respondent Appeal under section 260A of the Income Tax Act, 1961 against the Consolidated order in MA No.29/viz/2023, Asst Year 2012-2013 for in the p r ITA Nos. 173/viz/2020 dated 16-11-2022 on the file of the Income Tax Appellate Tribunal, Visakhapatnam Bench against the order of the CIT(A),VJA-ITA No.273/CIT(A)/VJA/2016-1 7 25.09.2017 for the year 2012-13 on the file of the Commissioner Tax (Appeals), Vijayawada. INCOME TAX TRIBUNAL APPEAL NO: 7 OF 2Q2fi Between: Peravala Venkata Nageswara Rao Machilipatnam Visakhapatnam preferred dated of Income D.No 20-245, Brahmapuram ...Appellant AND Income Tax Officer, Ward-1, Machilipatnam ...Respondent Appeal under section 260A of the Income Tax Act 1961 against the Consolidated order in MA No.28/viz/2023, Asst Year 2011-2012 for ITA Nos.174A/iz/2020 dated 16^11^2022 in the on the file of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam preferred against the order of the CIT(A),VJA-ITA No.270/CIT(A)A/JA/2016-1 7, dated 25.09.2017 for the year 2011-12 on the file of the Commissioner of Income Tax (Appeals), Vijayawada. Counsel for the Appellant: Sri. B V S Chalapati Rao Counsel for the Respondent: — The Court made the following JUDGMENT: APHC010255802024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) SMS [3526] WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL Nos:2. 6 and 7 of 2025 I.T.T.A No.2 of 2025 Between: Peravala Venkata Nageswara Rao D.No:20-245, Brahmapuram, Machilipatnam. ...Appellant AND Income Tax Officer, Ward-I Machilipatnam. ...Respondent I.T.T.A No.6 of 2025 Between: Peravala Venkata Nageswara Rao, D.No:20-245, Brahmapuram, Machilipatnam. ...Appellant AND Income Tax Officer, Ward-I Machilipatnam. ...Respondent I.T.T.A No.7 of 2025 Between: Peravala Venkata Nageswara Rao, D.No:20-245, Brahmapuram, Machilipatnam. ...Appellant AND Income Tax Officer, Ward-1, Machilipatnam. Counsel for the Appellant; 1.Mr. B V S Chalapati Rao Counsel for the Respondent: 1. The Court made the following Common Judgment: The present appeals are filed under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Visakhapatnam, dated 20.02.2024 in the Miscellaneous Applications filed by the appellant/assessee. ...Respondent The learned counsel for the appellant drawing reference to the letter dated 28.02.2025 submits that the appellant opted for Direct Tax Vivad Se Vishwas Scheme by filing Form-I and the matter is pending before the concerned authorities. 2. 3. He seeks withdrawal of the appeals with a liberty to work out his remedies, in the event of any adverse orders. 4. Giving liberty as prayed for, these Income Tax Tribunal Appeals dismissed as withdrawn. No costs. Miscellaneous petitions pending, if any, shall stand closed. are SD/- S.V.S.R. MURTHY JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To. 1. The Income Tax Appellate Tribunal Visakhapatnam, Visakhapatnam district 2. The Commissioner of Income Tax (Appeals), Vijayawada, District 3. The Income Tax Officer, Ward-1, Machilipatnam, Krishna District 4. One CC to Sri. B V S Chalapati Rao Advocate [OPUC] 5. Three CD Copies Visakhapatnam Bench, Krishna Stu PRK t HIGH COURT DATED:05/03/2025 COMMON JUDGMENT ITTA.No.2, 6 and 7 of 2025 g 27 MAR 2025 ^ . Curreni aeciion o *1/ DISMISSING THE ittA’s AS WITHDRAWN WITHOUT COSTS "