KOVVURI BHANUMATHI,PASARLAPUDI VILLAGE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KAKINADA

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ITA 278/VIZ/2019Status: DisposedITAT Visakhapatnam15 February 2021AY 2008-093 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessees' appeals to be dismissed as withdrawn. This was based on the assessees having opted for the Vivad se Vishwas scheme and the Department not raising any objection.

What were the facts?

The assessees filed applications for withdrawal of their appeals before the ITAT. They had availed the Vivad se Vishwas scheme, and the Income Tax Department had issued relevant forms in response.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessees opting for the Vivad se Vishwas scheme.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 B.Satyanarayana Raju, Sr.DR
Hearing: 15/02/2021Pronounced: 15/02/2021

These appeals have been preferred by the different assessees against the separate orders all dated 18/02/2019 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.Ys. 2008-09, 2008-09, 2010-11, 2007-08 & 2008-09 respectively. 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 15/12/2020, 21/12/2020, 21/12/2020, 15/12/2020 & 15/12/2020 respectively 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filed by the assessees under the scheme, therefore appeals of the assessees may be allowed to be dismissed as withdrawn with liberty to seek recall of the orders in case any unforeseen circumstances would arise in future.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 DR has raised no objection, if the appeals of the assessees are allowed to be dismissed as withdrawn.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 (Copies already on record) issued by the Department. Considering the facts and circumstances of the cases, the appeals of assessees are liable to 3 (Smt. Kovvuri Bhanumathi & Others) 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 15th day of Feb., 2021.

sd/- Sd/- (D.S.SUNDER SINGH) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 15th February, 2021. vr/- Copy to:

1. 1. The Assessee – a) Smt. Kovvuri Bhanumathi b) Smt. Kovvuri Anasuya c) Kovvuri China Satyanarayana Reddy @ Satyanarayana Reddy All are r/o D.No. 3-114, High School Road, Pasarlapudi Village, Rayavaram Mandal, East Godavari District.

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