THE ASSISTANT COMMISSIONER INCOME TAX, CENTRAL CIRCLE-2, GUNTUR vs. DECCAN TOBACCO COMPANY, GUNTUR

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ITA 701/VIZ/2019Status: DisposedITAT Visakhapatnam01 February 2021AY 2017-183 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the Vivad Se Vishwas certificate was issued and the Revenue wished to withdraw the appeal. The appeal was dismissed as withdrawn, with a provision to recall the order if the certificate is withdrawn later.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order. During the hearing, the Revenue's counsel submitted a letter stating that an application was made under the Vivad Se Vishwas Act, and a certificate was issued. The Revenue sought to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the issuance of a certificate under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 4(2)

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, HON’BLE

For Appellant: Shri T.S.N.Murthy, CIT(DR)
Hearing: 28.01.2021Pronounced: 01.02.2021

(अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri T.S.N.Murthy, CIT(DR) प्रत्यधथी की ओर से / Respondent by : Shri M.V.Prasad, DR सुिवधई की तधरीख / Date of Hearing : 28.01.2021 घोर्णध की तधरीख/Date of Pronouncement : 01.02.2021 आदेश /O R D E R

Per D.S.Sunder Singh, Accountant Member :

1.

This appeal is filed by the revenue against the order of the Commissioner of Income Tax (Appeals) [CIT(A)]-3, Visakhapatnam in Appeal No.135/2019-20/CIT(A)-3/VSP/2019-20 dated 23.08.2019 for the Assessment Year (A.Y.) 2017-18.

2.

When this appeal is taken up for hearing, the Ld.DR has filed a letter stating that the department preferred an application u/sec. 4(2) of Vivad Se

M/s Deccan Tobacco Company, Guntur Vishwas Act, 2020 and the Principal Commissioner (Central), Visakhapatnam was pleased to issue a Certificate in Form No.3 on 27.08.2020. The Ld.DR 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 Commissioner, the appeal shall be deemed to have been withdrawn from the date on which Form No.3 is filed, however, he submitted that appeal may be recalled in case the certificate issued by the Pr. Commissioner is withdrawn at a future date due to any unforeseen contingencies.

3.

Ld.AR has not raised any objection.

4.

We have heard both the sides and gone through the Form No.3 and also gone through the withdrawal petition filed by the department. We find that in this case Form No.3 is issued by the Pr.Commissioner and the Ld.DR has submitted that he may be permitted to withdraw the appeal. We, therefore, dismiss the appeal 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 department to file an appropriate application before the Tribunal. In that event, the order passed by the Tribunal would be recalled in accordance with law.

M/s Deccan Tobacco Company, Guntur

5.

In the result, appeal filed by the revenue is dismissed as withdrawn. Order pronounced in the open court on 1st 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 : 01.02.2021 L.Rama, SPS आदेश की प्रतितिति अग्रेतषि/Copy of the order forwarded to:- 1. राजस्व/The Revenue – Asst.Commissioner of Income Tax Central Circle-2 Guntur 2. तिर्ााररिी/ The Assessee– M/s Deccan Tobacco CompanyD.No.5-7-6, 1/5, Brodipet, Guntur 3. The Pr.Commissioner of Income Tax (Central), Visakhapatnam 4. The Commissioner of Income Tax (Appeals)-3, Visakhapatnam 5. तवभागीय प्रतितितर्, आयकर अिीिीय अतर्करण, तवशाखािटणम/DR, ITAT, Visakhapatnam 6.गार्ाफ़ाईि / Guard file आदेशािुसार / BY ORDER // True Copy //

Sr. Private Secretary ITAT, Visakhapatnam

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