JALADI SRIDEVI,CHIRALA vs. THE INCOME TAX OFFICER, WARD-1, CHIRALA

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ITA 80/VIZ/2019Status: DisposedITAT Visakhapatnam16 March 2021AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal observed that the assessee had opted for the Vivad se Vishwas scheme. Since the Department had issued Form No. 3, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. During the hearing, it was noted that the assessee had 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?

Whether the appeal should be dismissed as withdrawn due to the assessee availing the Vivad se Vishwas scheme.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 Respondent: Smt. Suman Malik, Sr.DR
Hearing: 16/03/2021

O R D E R Per N.K. Choudhry, Judicial Member:

This appeal has been preferred by the assessee against the order dated 28/12/2018 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.Y. 2009-10.

2.

None appeared on behalf of the assessee. Smt. Suman Malik, Sr.DR appeared on behalf of the Revenue Department.

3.

During the course of hearing, we have observed that assessee has availed the immunity scheme i.e. Vivad Se Vishwas

(Smt. Jaladi Sridevi) under the Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No.3, dated 08/12/2020 in response to the application filed by the assessee under the scheme, therefore we put the same to the knowledge of the ld.DR for dismissing the appeal with liberty to seek recall of the order in case any 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 DR raised no objection, if the appeal of the assessee is allowed to be dismissed as withdrawn.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 ld.DR and perused the Form No.3 (Copy already on record) issued by the Department. Considering the facts and circumstances of the case, the appeal of assessee is liable to be dismissed as withdrawn with liberty to recall of the order in case any unforeseen circumstances would arise in future, hence ordered accordingly.

6.

In the result, appeal of the assessee stands dismissed as withdrawn. Order Pronounced in open Court on this 16th day of March, 2021.

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