THE INCOME TAX OFFICER, WARD-1(4), VISAKHAPATNAM vs. RAVI VENKATESWARALU, VISAKHAPATNAM

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ITA 135/VIZ/2020Status: DisposedITAT Visakhapatnam23 November 2020AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the Revenue's submission that the appeals were numbered twice and that no adjudication was required. Based on the Revenue's request, the appeals were treated as withdrawn.

What were the facts?

The Revenue filed two appeals before the ITAT. The Registry noticed defects and issued a notice. Subsequently, the Revenue filed complete documents, and new appeal numbers were allotted. During the hearing, the Revenue stated the appeals were numbered twice and requested them to be treated as withdrawn.

What were the issues?

The primary issue was the duplication of appeal numbers by the registry and the Revenue's subsequent request to withdraw the appeals due to this administrative oversight.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE

For Appellant: Shri G.V.N. Hari, Advocate
For Respondent: Shri D.K. Sonawal, CIT DR
Hearing: 22/09/2020

Assessee by : Shri G.V.N. Hari, Advocate. Department By : Shri D.K. Sonawal, CIT DR Date of hearing : 22/09/2020. Date of pronouncement : 23/11/2020. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER These appeals by the Revenue are directed against the order of Commissioner of Income Tax (Appeals)-1, Visakhapatnam, dated 25/10/2019 for the Assessment Year 2011-12.

2.

These two appeals originally filed by the department. The Registry has noticed that there are some defects and accordingly defect notice was issued to rectify the defects. Subsequently, the revenue has filed again complete list of documents complaining with the defect notice given by the Registry. The Registry after 2 & 136/VIZ/2020 (Venkateswarlu Ravi) receiving the papers from the department again separate appeal numbers have been allotted. When these appeals are taken up for hearing, the Revenue has brought to our notice that these appeals are numbered twice by the Registry and submitted that no adjudication is required and also submitted that these appeals may be treated as withdrawn. No objection from the other side.

3.

In view of the statement given by the ld.DR, these appeals are dismissed as withdrawn.

4.

In the result, both the appeals filed by the Revenue are dismissed as withdrawn. Order Pronounced in open Court on this 23rd day of Nov., 2020. Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated:23rd November, 2020. vr/- Copy to:

1. 1. The Assessee - Sri Ravi Venkateswarlu, D.No. 48-3-6, Keethi Enclave, Sree Nagar, Visakhapatnam.

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