SURESH KUMAR NENAWAT,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(1), VIJAYAWADA

PDF · subscribers
ITA 216/VIZ/2018Status: DisposedITAT Visakhapatnam22 December 2020AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the Vivad Se Vishwas certificate was issued and the assessee wished to withdraw the appeal. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

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. The assessee then sought to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn after obtaining a certificate under the Vivad Se Vishwas Act, and the implications of such withdrawal.

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 & SHRI D.S. SUNDER SINGH

For Appellant: Shri G.V.N.Hari, AR
Hearing: 22.12.2020Pronounced: 22.12.2020

O R D E R

Per Shri D.S.Sunder Singh, Accountant Member :

1.

This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals)-3, Visakhapatnam, in Appeal No.442/2016-17/CIT(A)-2/GNT dated 26.04.2018 for the Assessment Year (A.Y.)2014-15.

2.

When this appeal is taken up for hearing, Ld. Counsel for the assessee has filed a letter stating that the assessee preferred an Sri Suresh Kumar Nenawat, Vijayawada 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 09.11.2020. Once Form No.3 is issued by the Pr. Commissioner, the appeal shall be deemed to be withdrawn from the date on which Form No.3 is filed, however, he submitted that appeal may be recalled in case the certificate issued by the Pr. Commissioner is withdrawn at a future date due to any unforeseen contingencies.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.DR 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 assessee. We find that in this case Form No.3 is issued by the Pr.Commissioner and the Ld. counsel for 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 We, therefore, dismiss the appeal as withdrawn, however, with a rider that in any case the certificate issued by the Pr.Commissioner is withdrawn at a future date for any reason, it is open to the assessee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.

Sri Suresh Kumar Nenawat, Vijayawada 5. In the result, appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 22nd December, 2020.

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 : 22.12.2020 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee - Sri Suresh Kumar Nenawat, Flat No.301, 3rd Floor, Krishnasai Uppuluri Heights, Besant Road, Vijayawada 2. रधजस्व/The Revenue –Income Tax Officer, Ward-2(1), Vijayawada 3. The Pr.Commissioner of Income Tax, Vijayawada 4. The Commissioner of Income Tax (Appeals)-2, Guntur 5. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम/DR,ITAT, Visakhapatnam 6.गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam

More judgments on Section 4(2)

All 87 judgments and leading authorities on Section 4(2) →

Recent GST High Court judgments

Search GST case law →