What did the Tribunal hold?

The Tribunal noted that upon issuance of Form No.3, appeals are deemed withdrawn. The assessee requested to withdraw the appeals, which was permitted.

The assessee filed stay applications for outstanding demands and appeals against CIT(A) orders. The assessee later applied under the Vivad se Vishwas Act, 2020, and received a certificate in Form No.3.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee's application under the Vivad se Vishwas Act and issuance of Form No.3.

Vijaya Kumar Surapaneni vs ACIT | 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 Sussel Kumar Agarwal, AR

For Respondent: Shri D.K.Sonowal, CIT(DR)

Hearing: 09.02.2021Pronounced: 09.02.2021

आदेश /O R D E R Per D.S.Sunder Singh, Accountant Member : S.A.No.39 & 40/Viz/2020 The assessee has filed stay applications, requesting for stay of the outstanding demand of Rs.1,02,51,733/- for the Assessment Years (A.Y.) 2010-11 and Rs.58,73,210/- for the A.Y.2013-14. When the appeals are taken up for hearing, the Ld.AR has not pressed the stay applications filed, hence the stay applications filed by the assessee are dismissed as not pressed. I.T.A.No.630 & 631/Viz/2019 These appeals are filed by the assessee against the orders of the Commissioner of Income Tax (Appeals) [CIT(A)]-9 Hyderabad in I.T.A.No.10273 & 10253/CIT(A)-9, Hyd/2018-19 dated 27.08.2019 for the A.Y. 2010-11 and 2013-14.

When these appeals are 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 (Central), Visakhapatnam was pleased to issue a Certificate in Form No.3 on 01.12.2020. The assessee further stated that once Form No.3 is issued by 3 S.A. No.39 & 40/Viz/2020 & I.T.A.No.630 & 631 /Viz/2019, A.Y.2010-11 & 2013-14 Vijaya Kumar Surapaneni, Visakhapatnam the Pr. Commissioner, the appeals shall be deemed to have been withdrawn from the date on which Form No.3 is filed, however, he submitted that appeals may be recalled in case the certificate issued by the Pr. Commissioner is withdrawn at a future date due to any unforeseen contingencies.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 assessee. We find that in this case Form No.3 is issued by the Pr.Commissioner and the assessee has submitted that he 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 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, appeals filed by the assessee as well as the stay applications are dismissed.

4 S.A. No.39 & 40/Viz/2020 & I.T.A.No.630 & 631 /Viz/2019, A.Y.2010-11 & 2013-14 Vijaya Kumar Surapaneni, Visakhapatnam

Order pronounced in the open court on 9th February, 2021.

Sd/- Sd/- (एन के चौिरी ) (धड.एस .सुन्दर धसंह) (N.K.CHOUDHRY) (D.S.SUNDER SINGH) न्याधयक सदस्य / JUDICIAL MEMBER लेखा सदस्य /ACCOUNTANT MEMBER Dated : 09.02.2021 L.Rama, SPS आदेश की प्रतितिति अग्रेतषि/Copy of the order forwarded to:- 1. तिर्धाररिी/ The Assessee– Vijaya Kumar Surapaneni, 11-9-16, Daspalla Hills Visakhapatnam 2. रधजस्व/The Revenue – Asst.Commissioner of Income Tax, Circle-3(1), Visakhapatnam 3. The Pr.Commissioner of Income Tax-1, Visakhapatnam 4. The Commissioner of Income Tax (Appeals)-9, Hyderabad 5. तवभधगीय प्रतितितर्, आयकर अिीिीय अतर्करण, तवशधखधिटणम/DR, ITAT, Visakhapatnam 6.गधर्ाफ़धईि / Guard file आदेशधिुसधर / BY ORDER // True Copy //

Sr. Private Secretary ITAT, Visakhapatnam

VIJAYA KUMAR SURAPANENI,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

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