Peravala Venkata Nageswara Rao, vs. Income Tax Officer,
What did the High Court hold?
The High Court allowed the appellant to withdraw the appeals. The appeals were dismissed as withdrawn with liberty to the appellant to work out remedies if any adverse orders were passed.
What were the facts?
The appellant had filed appeals before the High Court under Section 260A of the Income Tax Act, 1961. The appellant had opted for the Direct Tax Vivad Se Vishwas Scheme and the matter was pending before the authorities.
What were the issues?
Whether the appeals filed under Section 260A should be dismissed as withdrawn due to the appellant opting for the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Heard together (5 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI WEDNESDAY ,THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL Nos. 2, 6 and 7 OF 2025 INCOME TAX TRIBUNAL APPEAL NO: 2 OF 2025 Between: Peravala Venkata Nageswara Rao Machilipatnam D.No 20-245, Brahmapuram ...Appellant AND Income Tax Officer, Ward-I, Machilipatnam ...Respondent Appeal under section 260A of the Income Tax Act, 1961 against the Consolidated order in MA No.30/viz/2023, Asst Year 2013-2014 for in the ITA Nos. 174/viz/2020 dated 16-11-2022 on the file of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam preferred against the order of the CIT(A), VJA-ITA No.272/CIT (A)A/JA/2016-17, dated 25.09.2017 for the year 2013-14 on the file of the Commissioner of Income Tax (Appeals), Vijayawada. INCOME TAX TRIBUNAL APPEAL NO: 6 OF 2025 Between: Peravala Venkata Nageswara Rao Machilipatnam D.No 20-245, Brahmapuram ...Appellant AND Income Tax Officer, Ward-1, Machilipatnam ...Respondent Appeal under section 260A of the Income Tax Act, 1961 against the Consolidated order in MA No.29/viz/2023, Asst Year 2012-2013 for in the
p r ITA Nos. 173/viz/2020 dated 16-11-2022 on the file of the Income Tax Appellate Tribunal, Visakhapatnam Bench against the order of the CIT(A),VJA-ITA No.273/CIT(A)/VJA/2016-1 7 25.09.2017 for the year 2012-13 on the file of the Commissioner Tax (Appeals), Vijayawada. INCOME TAX TRIBUNAL APPEAL NO: 7 OF 2Q2fi Between: Peravala Venkata Nageswara Rao Machilipatnam Visakhapatnam preferred dated of Income D.No 20-245, Brahmapuram ...Appellant AND Income Tax Officer, Ward-1, Machilipatnam ...Respondent Appeal under section 260A of the Income Tax Act 1961 against the Consolidated order in MA No.28/viz/2023, Asst Year 2011-2012 for ITA Nos.174A/iz/2020 dated 16^11^2022 in the on the file of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam preferred against the order of the CIT(A),VJA-ITA No.270/CIT(A)A/JA/2016-1 7, dated 25.09.2017 for the year 2011-12 on the file of the Commissioner of Income Tax (Appeals), Vijayawada. Counsel for the Appellant: Sri. B V S Chalapati Rao Counsel for the Respondent: — The Court made the following JUDGMENT:
APHC010255802024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) SMS [3526] WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL Nos:2. 6 and 7 of 2025 I.T.T.A No.2 of 2025 Between: Peravala Venkata Nageswara Rao D.No:20-245, Brahmapuram, Machilipatnam. ...Appellant AND Income Tax Officer, Ward-I Machilipatnam. ...Respondent I.T.T.A No.6 of 2025 Between: Peravala Venkata Nageswara Rao, D.No:20-245, Brahmapuram, Machilipatnam. ...Appellant AND Income Tax Officer, Ward-I Machilipatnam. ...Respondent I.T.T.A No.7 of 2025 Between: Peravala Venkata Nageswara Rao, D.No:20-245, Brahmapuram, Machilipatnam. ...Appellant
AND Income Tax Officer, Ward-1, Machilipatnam. Counsel for the Appellant; 1.Mr. B V S Chalapati Rao Counsel for the Respondent: 1. The Court made the following Common Judgment: The present appeals are filed under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Visakhapatnam, dated 20.02.2024 in the Miscellaneous Applications filed by the appellant/assessee. ...Respondent The learned counsel for the appellant drawing reference to the letter dated 28.02.2025 submits that the appellant opted for Direct Tax Vivad Se Vishwas Scheme by filing Form-I and the matter is pending before the concerned authorities. 2. 3. He seeks withdrawal of the appeals with a liberty to work out his remedies, in the event of any adverse orders. 4. Giving liberty as prayed for, these Income Tax Tribunal Appeals dismissed as withdrawn. No costs. Miscellaneous petitions pending, if any, shall stand closed. are SD/- S.V.S.R. MURTHY JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To. 1. The Income Tax Appellate Tribunal Visakhapatnam, Visakhapatnam district 2. The Commissioner of Income Tax (Appeals), Vijayawada, District 3. The Income Tax Officer, Ward-1, Machilipatnam, Krishna District 4. One CC to Sri. B V S Chalapati Rao Advocate [OPUC] 5. Three CD Copies Visakhapatnam Bench, Krishna Stu PRK
t HIGH COURT DATED:05/03/2025 COMMON JUDGMENT ITTA.No.2, 6 and 7 of 2025 g 27 MAR 2025 ^ . Curreni aeciion o\ *1/ DISMISSING THE ittA’s AS WITHDRAWN WITHOUT COSTS
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