K.V.M.SOMA RAJU,RAJAHMUNDRY vs. THE INCOME TAX OFFICER(INTERNATIONAL TAXATION), KAKINADA

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ITA 44/VIZ/2020Status: DisposedITAT Visakhapatnam27 November 2020AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's request to withdraw the appeal due to the issuance of a certificate under the Vivad Se Vishwas Act. The appeal was dismissed as withdrawn, with a provision for recall if the certificate is later withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the hearing, the assessee submitted a letter stating they had filed an application under the Vivad Se Vishwas Act, 2020, and requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn based on the assessee's application under the Vivad Se Vishwas Act.

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 “SMC” BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO, HON’BLE

For Respondent: Shri B.Rama Krishna, Sr.DR
Hearing: 26/11/2020

Assessee by : None. Department By : Shri B.Rama Krishna, Sr.DR Date of hearing : 26/11/2020. Date of pronouncement : 27/11/2020. O R D E R This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), Hyderabad-10, dated 09/12/2019 for the Assessment Year 2013-14.

2.

When this appeal is taken up for hearing, I noticed that assessee has filed a letter stating that he preferred an application u/sec. 4(2) of Vivad Se Vishwas Act, 2020 and the ld.CIT (IT& TP), Hyderabad was pleased to issue a certificate in Form No.3 on 06/11/2020, hence, requested to withdraw the appeal.

3.

Ld.DR has not raised any objection.

(K.V.M. Soma Raju) 4. I have gone through the Form No.3 and also gone through the withdrawal petition filed by the assessee. I find that in this case Form No.3 is issued by the ld.CIT (IT& TP), Hyderabad and the ld.counsel for the assessee has stated that he may be permitted to be withdrawn the appeal. I, therefore, dismiss the appeal as withdrawn, however, with a rider that in any case the certificate issued by the ld.CIT (IT& TP), Hyderabad is withdrawn at a future date for any reason, it is open to the assessee to file an appropriate application before the Tribunal.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 on this 27th day of Nov., 2020. Sd/- (V. DURGA RAO) Judicial Member Dated: 27th November, 2020. vr/- (K.V.M. Soma Raju) Copy to:

1. 1. The Assessee – K.V.M. Soma Raju, D.No. 40-4-11/2, Mangalavarapupeta, Rajahmundry.

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