DASARI KURMA VENKATA SATYANARAYANA,HYDERABAD vs. THE ITO, VISAKHAPATNAM

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ITA 59/VIZ/2015Status: DisposedITAT Visakhapatnam22 April 2021AY 2007-083 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the appeals to be dismissed as withdrawn, as the assessees had availed the Vivad se Vishwas scheme and the Department had issued Form No. 3.

What were the facts?

The assessees filed appeals before the ITAT for Assessment Year 2007-08. They subsequently applied for withdrawal of these appeals.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI N.K. CHOUDHRY, HON’BLE & SHRI D.S. SUNDER SINGH, HONBLE

For Respondent: Smt. Mini Chandran, Sr.DR
Hearing: 22/04/2021

Heard together (3 matters)

I.T.A. No. 58/VIZ/2015
I.T.A. No. 59/VIZ/2015
I.T.A. No. 60/VIZ/2015

Read from the judgment's own cause title. This page is filed under one of them.

Assessee by : None. Department by : Smt. Mini Chandran, Sr.DR Date of hearing : 22/04/2021. Date of pronouncement : 22/04/2021. O R D E R Per D.S. Sunder Singh, Accountant Member:

These appeals by the different Assessees are directed against the orders of the Commissioner of Income Tax(Appeals)-1, 2 (Dasari Kurma Venkata Govinda Rao & Ors.) Visakhapatnam dated 2nd January, 2015 for the Assessment Year 2007-08.

2.

The Assessee has preferred the instant application under consideration for withdrawal of the appeals.

3.

The Assessee vide letter dated 21/04/2021 submitted that since Assessee has availed the immunity scheme i.e. Vivad Se Vishwas under the Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No.3 in response to the application filed by the Assessee under the scheme, therefore the appeal of the Assessee may kindly be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case any unforeseen circumstances would arise in future.

4.

The Ld. DR has raised no objection, if the appeal of the Assessee is allowed to be dismissed as withdrawn.

5.

Having heard both the parties and perused the applications for withdrawal of the appeal and Forms No.3 (Copy already on record) issued by the Department on dated 19/03/2021. Considering the facts and circumstances, the appeal of Assessee is liable to be dismissed as withdrawn with liberty as prayed for in accordance with law, hence ordered accordingly.

6.

In the result, instant appeals of the Assessee stands dismissed as withdrawn.

Order Pronounced in open Court on this 22nd day of April, 2021.

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