SATYANARAYANA KOPPISETTI,RAJAHMUNDRY vs. INCOME TAX OFFICER, WARD-1(1), RAJAMAHENDRAVARAM
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Income Tax Appellate Tribunal, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM
Before: SHRI K. NARASIMHA CHARY, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE
आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. ITBA/NFAC/S/250/2023-24/1061182831(1) dated 20.02.2024 for the
I.T.A.No.228/VIZ/2024 Satyanarayana Koppisetti A.Y.2014-15 arising out of order passed under section 147of the Income Tax Act, 1961 (in short ‘Act’) dated 23.03.2022.
At the outset, Ld.AR submitted before us that the assessee desires to withdraw his appeal as he has opted to avail ‘Vivad Se Viswas’ scheme and accordingly, the assessee has filed Form No.1. It was therefore, pleaded that the appeal of the assessee may be allowed to be withdrawn.
The Ld. DR conceded to the request of the Ld.AR.
Having heard both the parties, we are inclined to allow the appeal of the assessee to be withdrawn yielding to the prayer of the Ld.AR and accordingly, hereby dismiss the appeal as withdrawn. However, we also make it clear that, if the assessee’s case is not accepted in the Vivad Se Viswas scheme by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file a Miscellaneous Petition before the Tribunal within the time limit prescribed under the Act to reinstate the appeal. It is ordered accordingly.
In the result, the appeal of assessee is dismissed as withdrawn.
Order pronounced in the open court on the conclusion of the hearing on 10th December, 2024.
Sd/- Sd/- (के.नरधिम्हा चारी) (एि बालाकृष्णन) (K. NARASIMHA CHARY) (S. BALAKRISHNAN) न्याधयक िदस्य/JUDICIAL MEMBER लेखा िदस्य/ACCOUNTANT MEMBER Dated:10.12.2024 Giridhar, Sr.PS Page No. 2
I.T.A.No.228/VIZ/2024 Satyanarayana Koppisetti आदेश की प्रनतनलनप अग्रेनर्त / Copy of the order forwarded to:- 1. निर्धाररती/ The Assessee : Satyanarayana Koppisetti 14-125/3, Satyanarayanapuram Pidmgoyya, Rajahmundry – 533107 Andhra Pradesh 2. रधजस्व/ The Revenue : ITO – Ward – 1(1) Aayakar Bhavan Rajamahendravaram - 533105 Andhra Pradesh 3. The Principal Commissioner of Income Tax 4. नवभधगीय प्रनतनिनर्, आयकर अपीलीय अनर्करण, नवशधखधपटणम /DR,ITAT, Visakhapatnam 5. The Commissioner of Income Tax 6. गधर्ा फ़धईल / Guard file //True Copy// आदेशधिुसधर / BY ORDER
Sr. Private Secretary ITAT, Visakhapatnam
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