TRISHALA DEVI,GUNTUR vs. THE INCOME TAX OFFICER, WARD-2(1), GUNTUR

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ITA 622/VIZ/2018Status: DisposedITAT Visakhapatnam22 December 2020AY 2015-162 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn with liberty to seek recall of the order under unforeseen circumstances.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the pendency of the appeal, the assessee opted for the Vivad se Vishwas scheme and received Form No. 3 from the Income Tax Department.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee availing the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad se Vishwas Act, 2020

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
Hearing: 22/12/2020

Assessee by : Shri G.V.N. Hari, Advocate. Department by : Smt.Suman Malik, DR Date of hearing : 22/12/2020. Date of pronouncement : 22/12/2020. O R D E R

Per N.K.Choudhry, Judicial Member :

1.

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), Tirupati, dated 15/10/2018 for the Assessment Year 2015-16.

2.

The Assessee has preferred the instant application under consideration for withdrawal of the appeal. 3. During the course of hearing, the Ld. Counsel for the Assessee submitted that since the assessee has availed the immunity scheme i.e; Vivad Se Vishwas under The Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department (Smt.Trishala Devi) has issued Form No. 3 in response to the application filed by the Assessee under the scheme, therefore the appeal of the Assessee may kindly be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case unforeseen circumstances would arise in future.

4.

The Ld. DR raised no objection, if the appeal of the Assessee is allowed to be dismissed as withdrawn.

5.

Having heard the parties and perused the application for withdrawal of the appeal and Form-3 (Copy already on record) issued by the Department. Considering the facts and circumstances, the appeal of assessee is liable to be dismissed as withdrawn with liberty as prayed for in accordance of law, hence ordered accordingly.

6.

In the result, instant appeal of the Assessee stands dismissed as withdrawn. Order Pronounced in open Court on this 22nd day of Dec., 2020. Sd/- sd/- (D.S.SUNDER SINGH) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 22nd December, 2020. vr/- Copy to:

1. 1. The Assessee – Smt. Trishala Devi, Flat No.402, Rajayalakshmi Nilayam, 3/7, Brodipet, Guntur 2. The Revenue – ITO, Ward-2(1), Guntur.

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