M/S. TUMMIDI BROTHERS JEWELLERS,RAJAMAHENDRAVARAM vs. THE INCOME TAX OFFICER, WARD-3, RAJAMAHENDRAVARAM

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ITA 660/VIZ/2019Status: DisposedITAT Visakhapatnam07 December 2020AY 2009-20103 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The Tribunal noted that upon issuance of Form No. 3, the appeal is deemed withdrawn. The Tribunal dismissed the appeal as withdrawn, with a rider that it could be recalled if the certificate is later withdrawn.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 requested to withdraw 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme and receiving a certificate.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI JUSTICE P.P. BHATT, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE

For Appellant: Shri G.V.N. Hari, Advocate
For Respondent: Smt. Suman Malik, Sr. DR
Hearing: 07/12/2020

Date of hearing : 07/12/2020. Date of pronouncement : 07/12/2020. O R D E R

PER JUSTICE P.P. BHATT, PRESIDENT

1.

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), Rajamahendravaram, dated 30/09/2019 for the Assessment Year 2009-10.

2.

When this appeal is taken up for hearing, ld. counsel for the assessee has filed a letter stating that assessee preferred an application u/sec. 4(2) of Vivad Se Vishwas Act, 2020 and the Principal Commissioner, Visakhapatnam was pleased to issue a certificate in Form No.3 on 11/11/2020. 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 Commissioner, the appeal shall be deemed to be withdrawn from the date on which Form No.3 is filed, however, he submitted that appeal may be recalled in case the certificate issued by the Pr. Commissioner is withdrawn at a future date due to any unforeseen contingencies. 3.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 be withdrawn 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.

5.

In the result, appeal filed by the assessee is dismissed as withdrawn. Order Pronounced in open Court through video conference on this day of 07th Dec., 2020

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