What did the Tribunal hold?

The Tribunal noted that once Form No.3 is issued under the Vivad Se Vishwas Act, the appeals are deemed withdrawn. Therefore, the appeals were dismissed as withdrawn.

The assessee filed appeals against the orders of the CIT(A) for assessment years 2010-11 to 2012-13. The assessee subsequently filed an application 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Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

M.Yethiraja Subrahmanyam vs ACIT | ITAT Visakhapatnam 2020

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 :

These appeals are filed by the assessee against the separate orders of Commissioner of Income Tax (Appeals)-3, Visakhapatnam, in Appeal No.234-236/2017-18/CIT(A)-3/VSP/2018-19 each dated 29.03.2019 for the Assessment Year (A.Y.)2010-11 to 2012-13.

When these appeals are taken up for hearing, Ld. counsel for the assessee has filed a letter stating that the assessee preferred an to 184/Viz/2019, A.Y.2010-11 to 2012-13 M.Yethiraja Subrahmanyam, Visakhapatnam 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 Commissioner, the appeals shall be deemed to be withdrawn from the date on which Form No.3 is filed, however, he submitted that appeals may be recalled in case the certificate issued by the Pr. Commissioner is withdrawn at a future date due to any unforeseen contingencies.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 Ld. counsel for 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 We, therefore, dismiss the appeals as withdrawn, however, with a rider that in any case the certificate issued by the Pr.Commissioner is withdrawn at a future date for any reason, it is open to the assessee to file an appropriate application before the Tribunal.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 are dismissed as withdrawn. to 184/Viz/2019, A.Y.2010-11 to 2012-13 M.Yethiraja Subrahmanyam, Visakhapatnam

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– M.Yethiraja Subrahmanyam, D.No.49-20- 2/A/1, Lalithanagar, Akkayyapalem, Visakhapatnam 2. रधजस्व/The Revenue – Asst.Commissioner of Income Tax, Central Circle-1, Visakhapatnam 3. The Pr.Commissioner of Income Tax (Central), Visakhapatnam 4. The Commissioner of Income Tax (Appeals)-3, Visakhapatnam 5. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम/DR,ITAT, Visakhapatnam 6.गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam

M.YETHIRAJA SUBRAHMANYAM,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

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