What did the Tribunal hold?

The Tribunal noted that the assessee had obtained a certificate under the Vivad se Vishwas Act, leading to the deemed withdrawal of the appeal. The appeal was dismissed as withdrawn, with a provision to recall the order if the certificate is withdrawn in the future.

The assessee filed an appeal before the ITAT. Subsequently, the assessee applied under the Vivad se Vishwas Act, 2020, and received a certificate in Form No.3. This certificate signifies the withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme.

Kola Kondaraju, Vemagiri 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 C.Subrahmanyam, AR

Hearing: 13.01.2021Pronounced: 13.01.2021

O R D E R

Per D.S.Sunder Singh, Accountant Member :

This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], Rajamahendravaram in dated 14.08.2019 for the Assessment Year (A.Y.) 2016-17.

When this appeal is 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 31.12.2020. The assessee 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 Commissioner, the appeal shall be deemed to have been withdrawn from the date on which Form No.3 is filed, however, he submitted that appeal may be recalled in case the certificate issued by the Pr. Commissioner is withdrawn at a future date due to any unforeseen contingencies.

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 petition 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 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 We, therefore, dismiss the appeal as withdrawn, however, with a rider that in any case the certificate issued by the Pr.Commissioner is withdrawn at a future date for any reason, it is open to the assessee to file an appropriate application before the Tribunal.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, appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 13th January, 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 नदनधंक /Dated : 13.01.2021 L.Rama, SPS आदेश की प्रतितिति अग्रेतषि/Copy of the order forwarded to:- 1. तिर्धाररिी/ The Assessee– Kola Kondaraju, D.No.4-37, Near Penugonda Nagar, Vemagiri 2. रधजस्व/The Revenue – Asst.Commissioner of Income Tax, Circle-2 (1), Rajahmundry 3. The Pr.Commissioner of Income Tax, Rajamahendravaram 4. The Commissioner of Income Tax (Appeals), Rajamahendravaram 5. तवभधगीय प्रतितितर्, आयकर अिीिीय अतर्करण, तवशधखधिटणम/DR, ITAT, Visakhapatnam 6.गधर्ाफ़धईि / Guard file आदेशधिुसधर / BY ORDER // True Copy //

Sr. Private Secretary ITAT, Visakhapatnam

KOLA KONDARAJU,VEMAGIRI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJAHMUNDRY

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments