KOVVURI CHINA SATYANARAYANA REDDY,PASALAPUDI VILLAGE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KAKINADA

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ITA 589/VIZ/2019Status: DisposedITAT Visakhapatnam02 March 2021AY 2009-20103 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessees to withdraw their appeals as they had availed the Vivad se Vishwas scheme. The withdrawal was permitted with liberty to seek recall of the order if unforeseen circumstances arise.

What were the facts?

The assessees filed appeals against orders passed by the CIT(A) for AY 2009-10. They later filed applications to withdraw these appeals.

What were the issues?

The primary issue was whether the assessees could withdraw their appeals after opting for 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: Shri D.K. Sonawal, CIT DR
Hearing: 02/03/2021
1.

Smt. Kovvuri Anasuya vs. ACIT, Circle-1, Kakinada. PAN No. ALNPK 4066 A 2. Kovvuri China Satyanarayana Reddy PAN No. ALNPK 4065 D 3. Smt. Kovvuri Bhanumathi PAN No. ALNPK 4060 G All are r/o D.No. 3-144, High School Road, Pasalapudi Village, Rayavaram Mandal, East Godavari District. (Appellants) (Respondent)

Assessee by : Shri G.V.N. Hari, Advocate. Department by : Shri D.K. Sonawal, CIT DR Date of hearing : 02/03/2021. Date of pronouncement : 02/03/2021. O R D E R Per N.K. Choudhry, Judicial Member:

These appeals have been preferred by the different assessees against the separate orders all dated 26/08/2019 impugned herein passed by the ld.CIT(A)-2, Guntur u/sec. 250(6) of the Income Tax Act, 1961 (hereinafter referred to as the "Act") for the A.Y. 2009-10.

2.

The assessees have preferred applications under consideration dated 08/02/2021 for withdrawal of the appeals.

3.

During the course of hearing, ld.counsel for the assessees has submitted that since assessees have 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 Forms No.3, dated 21/12/2020 in response to the applications filed by the assessees under the scheme, therefore appeals of the assessees 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 assessees 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 assessees 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 02nd day of March, 2021. sd/- Sd/- (D.S.SUNDER SINGH) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 02nd March, 2021. vr/- Copy to:

1. 1. The Assessee – a) Smt. Kovvuri Anasuya b) Kovvuri China Satyanarayana Reddy c) Smt. Kovvuri Bhanumathi All are r/o D.No. 3-144, High School Road, Pasalapudi Village, Rayavaram Mandal, East Godavari District.

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