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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI N.K.CHOUDHRY, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE
Per D.S.Sunder Singh, Accountant Member :
This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)]-1, Visakhapatnam in ITA No.10092/2016-17/CIT(A)-1/VSP/2020-21 dated 21.09.2020 for the Assessment Year (A.Y.) 2013-14. 2 I.T.A. No.238/Viz/2020, A.Y.2013-14 Smt.Ratnala Vanajakshi, Visakhapatnam
When this appeal is taken up for hearing, the assessee has filed a letter stating that the assessee preferred an application u/sec. 4(2) of Vivad Se Vishwas Act, 2020 and the Principal Commissioner of Income Tax (Pr.CIT)-1, Visakhapatnam was pleased to issue a Certificate in Form No.3 on 08.02.2021. Form No.3 is a certificate under sub-section (1) of section 5 of the Direct Tax Vivad Se Vishwas Act, 2020, issued by the Pr.CIT, determining the total tax payable by the assessee in response to the application made by the assessee under the scheme. Thus, on issue of the certificate in Form No.3, the tax dispute stands settled unless the certificate is withdrawn or cancelled by the Pr.CIT. During the appeal hearing, the Ld.DR did not object for dismissal of appeal as withdrawn. However, submitted that appeal may be recalled in case the certificate issued by the Pr. Commissioner is withdrawn at a future date due to any unforeseen contingencies.
We have heard both the sides and gone through the Form No.3 and also the withdrawal petition filed by the assessee under Vivad se Vishwas Scheme. During the appeal hearing, the Ld.DR did not object for disposal of the appeal as requested by the assessee, since, the Pr.CIT had issued Form No.3 determining the total tax liability as per sub section (1) of section 5 of 3 I.T.A. No.238/Viz/2020, A.Y.2013-14 Smt.Ratnala Vanajakshi, Visakhapatnam
Vivad se Vishwas Act towards full and final settlement of the tax dues. Since, the dispute is settled under the Vivad se Vishwas Scheme and accepted by the department and the assessee has submitted that he may be permitted to withdraw the appeal, we dismiss the appeal as withdrawn. However, in case the certificate issued by the Pr.Commissioner is withdrawn at a future date for any reason, it is open to the assessee to file an appropriate application before the Tribunal. In that event, the order passed by the Tribunal would be recalled in accordance with law.
In the result, assessee’s appeal is dismissed as withdrawn. Order pronounced in the open court on 16th March, 2021. (एन के चौिरी ) (धड.एस .सुन्दर धसंह) (N.K.CHOUDHRY) (D.S.SUNDER SINGH) न्याधयक सदस्य / JUDICIAL MEMBER लेखा सदस्य /ACCOUNTANT MEMBER Dated : 16.03.2021 L.Rama, SPS
4 I.T.A. No.238/Viz/2020, A.Y.2013-14 Smt.Ratnala Vanajakshi, Visakhapatnam
आदेश की प्रतितिति अग्रेतषि/Copy of the order forwarded to:- 1. तिर्धाररिी/ The Assessee– Smt.Ratnala Vanajakshi, D.No.7-241, Varalakshmi Nagar, Vepagunta, Visakhapatnam 2. रधजस्व/The Revenue – Income Tax Officer, Ward-1, Vizianagaram
The Pr.Commissioner of Income Tax-1 , Visakhapatnam
The Commissioner of Income Tax (Appeals)-1, Visakhapatnam 5. तवभधगीय प्रतितितर्, आयकर अिीिीय अतर्करण, तवशधखधिटणम/DR, ITAT, Visakhapatnam 6.गधर्ाफ़धईि / Guard file आदेशधिुसधर / BY ORDER ////
Sr. Private Secretary ITAT, Visakhapatnam