SILLA MURALI,SRIKAKULAM vs. THE INCOME TAX OFFICER, WARD-2, SRIKAKULAM

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ITA 76/VIZ/2020Status: DisposedITAT Visakhapatnam24 November 2020AY 2010-113 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that once Form No. 3 is issued, the appeal is deemed withdrawn. The appeal was dismissed as withdrawn, with a provision to recall the order if the certificate is later withdrawn.

What were the facts?

The assessee opted for the Vivad Se Vishwas Scheme and received a certificate in Form No. 3. The assessee requested to withdraw the appeal based on this certificate.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

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: 24/11/2020

Assessee by : None. Department By : Shri B.Rama Krishna, Sr.DR Date of hearing : 24/11/2020. Date of pronouncement : 24/11/2020. O R D E R This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-2, Guntur, dated 26/11/2019 for the Assessment Year 2010-11.

2.

When this appeal is taken up for hearing, I have noticed that assessee has filed a letter stating that he opted for Vivad Se Vishwas Scheme and the Principal Commissioner, Visakhapatnam was pleased to issue a certificate in Form No.3 dated 23/10/2020. 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 Commissioner, the appeal shall be deemed to be withdrawn from the date on which Form No.3 is filed, however, he stated that appeal may be recalled in (Silla Murali) case the certificate issued by the Pr. Commissioner is withdrawn at a future date due to any unforeseen contingencies.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.

I have heard ld.DR and 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that in this case Form No.3 is issued by the Pr.Commissioner and the assessee has stated that he may be permitted to be withdrawn the appeal. Therefore, I dismiss the appeal as withdrawn, however, with a rider that in any case the certificate issued by the Pr.Commissioner is withdrawn at a future date for any reason, it is open to the assessee to file an appropriate application before the Tribunal.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 on this 24th day of Nov., 2020.

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