What did the Tribunal hold?

The Tribunal noted that upon issuance of Form No. 3, the appeals are deemed withdrawn. Therefore, the appeals were dismissed as withdrawn.

The assessees filed appeals before the ITAT. Subsequently, they applied under the Vivad Se Vishwas Act, 2020, and received a certificate in Form No. 3. This certificate confirms the tax payable under the scheme.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the issuance of a certificate under the Vivad Se Vishwas Act, 2020.

Konduri Rukmini vs ITO | ITAT Visakhapatnam 2021

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

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

For Appellant: Shri G.V.N.Hari, AR

Hearing: 02.03.2021Pronounced: 02.03.2021

Per D.S.Sunder Singh, Accountant Member :

These appeals are filed by the assessees against the orders of the Commissioner of Income Tax (Appeals) [CIT(A)]-6, Hyderabad in Appeal No.10342 & 10389/2018-19/B2 CIT(A)-6 dated 01.02.2019 and 01.03.2019 for the Assessment Year (A.Y.) 2008-09. 2

When these appeals are taken up for hearing, the assessees have filed a letter stating that the assessees preferred an application u/sec. 4(2) of Vivad Se Vishwas Act, 2020 and the Principal Commissioner of Income Tax, Visakhapatnam was pleased to issue a Certificate in Form No.3 on 28.12.2020. 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. The assessees further stated that once Form No.3 is issued by the Pr. Commissioner, the appeal shall be deemed to have been withdrawn from the date on which Form No.3 is filed, however, they submitted that appeals may be recalled in case the certificate issued by the Pr. Commissioner is withdrawn at a future date due to any unforeseen contingencies.

Ld.DR has not raised any objection.

We have heard both the sides and gone through the Form No.3 and also gone through the withdrawal petitions filed by the assessees. We find that in this case Form No.3 is issued by the Pr.Commissioner and the assessees have submitted that they may be permitted to withdraw the appeals. We, therefore, dismiss the appeals as withdrawn, however, with a rider that in any case the certificate issued by the Pr.Commissioner is withdrawn at a future date for any reason, it is open to the assessees to file an appropriate application before the Tribunal.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, appeals filed by the assessees are dismissed as withdrawn.

Order pronounced in the open court on 2nd 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 : 02 .03.2021 L.Rama, SPS आदेश की प्रतितिति अग्रेतषि/Copy of the order forwarded to:- 1. तिर्धाररिी/ The Assessee– Smt.Konduri Rukmini (ii) Shri Konduri Dasaradha Rama Rao, K-1, Brindavan Apartments, Balaji Nagar, Siripuram, Visakhapatnam 2. रधजस्व/The Revenue – Income Tax Officer, Ward-3(3), Visakhapatnam

The Pr.Commissioner of Income Tax-1, Visakhapatnam

The Commissioner of Income Tax (Appeals)-6, Hyderabad 5. तवभधगीय प्रतितितर्, आयकर अिीिीय अतर्करण, तवशधखधिटणम/DR, ITAT, Visakhapatnam 6.गधर्ाफ़धईि / Guard file आदेशधिुसधर / BY ORDER ////

Sr. Private Secretary ITAT, Visakhapatnam

KONDURI RUKMINI,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(3), VISAKHAPATNAM

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments