TULASI YOGISH CHANDRA,GUNTUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

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ITA 22/VIZ/2019Status: DisposedITAT Visakhapatnam18 March 2021AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's appeals to be dismissed as withdrawn. This was granted with liberty to seek recall of the order if unforeseen circumstances arise in the future.

What were the facts?

The assessee filed appeals against orders of the CIT(A) for assessment years 2010-11, 2012-13, and 2013-14. The assessee subsequently applied for and availed the Vivad Se Vishwas immunity scheme.

What were the issues?

Whether the assessee's appeals should be dismissed as withdrawn due to availing the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 250(6)

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 Appellant: Shri G.V.N. Hari, Advocate
For Respondent: Smt. Suman Malik, Sr.DR
Hearing: 18/03/2021

Per N.K. Choudhry, Judicial Member:

1.

These appeals have been preferred by the same assessee against the separate orders all dated 09/11/2018 impugned herein passed by the ld.CIT(A)-1, Guntur u/sec. 250(6) of the Income Tax Act, 1961 (hereinafter referred to as the "Act") for the A.Ys. 2010-11, 2012-13 & 2013-14.

2.

The assessee has preferred applications under consideration all dated 26/02/2021 for withdrawal of the appeals.

3.

During the course of hearing, ld.AR has submitted that since assessee has availed the immunity scheme i.e. Vivad Se Vishwas

2 to 23/VIZ/2019 (Tulasi Yogish Chandra) under the Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Forms No.3, dated 22/01/2021 in response to the applications filed by the assessee under the scheme, therefore appeals of the assessee may be allowed to be dismissed as withdrawn with liberty to seek recall of the orders in case any unforeseen circumstances would arise in future.

4.

The Ld. DR has raised no objection, if the appeals of the assessee are allowed to be dismissed as withdrawn.

5.

Having heard both the parties and perused the applications for withdrawal of the appeals and Forms No.3 (Copy already on record) issued by the Department. Considering the facts and circumstances of the cases, the appeals of assessee are liable to be dismissed as withdrawn with liberty to seek recall of the order as prayed for in accordance with law, hence ordered accordingly.

6.

In the result, appeals of the assessees are dismissed as withdrawn. Order Pronounced in open Court on this 18th day of March, 2021.

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