SMT. TAMATAPU VENKATA LAKSHMI KANTHAM,ANAKAPALLE vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, CIRCLE-1, KAKINADA

PDF · subscribers
ITA 676/VIZ/2019Status: DisposedITAT Visakhapatnam01 March 2021AY 2010-20113 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's appeal to be dismissed as withdrawn, granting liberty to seek recall of the order if unforeseen circumstances arise. The Department did not object to this course of action.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2010-11. Subsequently, the assessee applied for withdrawal of the appeal as they had opted for the Vivad se Vishwas scheme.

What were the issues?

Whether the assessee's appeal can be dismissed as withdrawn due to opting for the Vivad se Vishwas scheme.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 Respondent: Shri D.K. Sonawal, CIT DR
Hearing: 10/03/2021

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

This appeal has been preferred by the assessee against the order dated 16/01/2019 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. 2010-11.

2.

The assessee has preferred an application under consideration dated 26/02/2021 for withdrawal of the appeal.

3.

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

2 (Smt. Tamatapu Venkata Lakshmi Kantham) under the Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No.3, dated 15/02/2021 in response to the application filed by the assessee under the scheme. In the application for withdrawal of the appeal the assessee has stated that appeal may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case any unforeseen circumstances would arise in future.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 DR raised no objection, if the appeal of the assessee is allowed to be dismissed as withdrawn.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 application for withdrawal of the appeal and 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 Considering the facts and circumstances of the case, the appeal of assessee is liable to be dismissed as withdrawn with liberty to seek recall of the order as prayed for in accordance with law, hence ordered accordingly.

6.

In the result, appeal of the assessee stands dismissed as withdrawn. Order Pronounced in open Court on this 10th day of March, 2021.

Recent GST High Court judgments

Search GST case law →