YAKKALA MOHANA RAO,PIDUGURALLA vs. THE CIT(A)-3, VISAKHAPATNAM

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ITA 496/VIZ/2018Status: DisposedITAT Visakhapatnam22 April 2021AY 2006-073 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's appeal to be dismissed as withdrawn. The assessee was granted liberty to seek recall of the order in case of unforeseen circumstances.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the pendency of the appeal, the assessee availed the Vivad se Vishwas scheme. The Income Tax Department issued Form No. 3 in response to the assessee's application under the scheme.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme.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

For Respondent: Ms. Mini Chandran Ld. Sr. DR
Hearing: 22/04/2021

Assessee by : Sh. GVN Hari, Ld Advocate Department by : Ms. Mini Chandran Ld. Sr. DR Date of hearing : 22/04/2021. Date of pronouncement : 22/04/2021. O R D E R

Per Shri N.K.Choudhry, Judicial Member :

1.

This appeal by the Assessee is directed against the order of Commissioner of Income Tax (Appeals-3), Vishakapatnam , dated 26-06-2018 for the Assessment Year 2006-07.

2.

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

3.

During the course of hearing, the Ld. Counsel for the Assessee submitted that since the 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filed by the Assessee under the scheme, therefore the appeal of the Assessee may kindly be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case unforeseen circumstances would arise in future.

4.

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 DR raised no objection, if the appeal of the Assessee is allowed to be dismissed as withdrawn.

5.

Having heard the parties and perused the application for withdrawal of the appeal and Form-3 (Copy already on record) issued by the Department on dated 06-04-2021. Considering the facts and circumstances, the appeal of Assessee is liable to be dismissed as withdrawn with liberty as prayed for in accordance of law, hence ordered accordingly.

6.

In the result, instant appeal of the Assessee stands dismissed as withdrawn.

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

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