What did the Tribunal hold?

The Tribunal noted that Form No.3 was issued and the assessee requested to withdraw the appeal. Therefore, the appeal was dismissed as withdrawn, with a rider to recall the order if the certificate is withdrawn in the future.

The assessee filed an appeal against the CIT(A) order. Subsequently, the assessee applied under the Vivad Se Vishwas Act and received a certificate in Form No.3. The assessee then requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

Dhulipudi Golla Babu, Kakinada vs DCIT | ITAT Visakhapatnam 2022

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI DUVVURU RL REDDY, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE

Hearing: 10.02.2022

आदेश /O R D E R Per Shri Duvvuru RL Reddy, Judicial Member :

This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals)-6, Hyderabad dated 15.03.2019 for the Assessment Year (A.Y.)2010-11.

The assessee has filed a letter stating that the assessee preferred an application u/sec. 4(1) of Vivad Se Vishwas Act, 2020 and the Principal

Dhulipudi Golla Babu, Kakinada Commissioner of Income Tax, Visakhapatnam-1 was pleased to issue a Certificate in Form No.3 on 09.12.2020. 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 Commissioner, the appeal shall be deemed to be withdrawn from the date on which Form No.3 is filed, however, he submitted that appeal may be recalled in case the certificate issued by the Pr. Commissioner is withdrawn at a future date due to any unforeseen contingencies.

Ld.DR has not raised any objection.

We have heard Ld.DR and gone through the Form No.3 and the withdrawal petition filed by the assessee. We find that in this case Form No.3 is issued by the Pr.Commissioner and the assessee filed a letter, submitting that he may be permitted to withdraw the appeal. We, therefore, dismiss the appeal as withdrawn, however, with a rider that in any case the certificate issued by the Pr.Commissioner is withdrawn at a future date for any reason, it is open to the assessee to file an appropriate application before the Tribunal.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.

In the result, appeal filed by the assessee is dismissed as withdrawn.

Dhulipudi Golla Babu, Kakinada

Order pronounced in the open court on 16th February, 2022.

Sd/- Sd/- (एस बालाकृष्णन) (दुव्वूरु आर.एल रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER Dated : 16.02.2022 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee– Dhulipudi Golla Babu, D.No.3-41, Dhulipudivari St., Rajeswari Nagar Colony, Sarpavanam, Kakinada 2. रधजस्व/The Revenue – Dy.Commissioner of Income Tax , Circle-1, Kakinada 3. The Pr.Commissioner of Income Tax, Visakhapatnam-1 4. The Commissioner of Income Tax (Appeals)-6, Hyderabad 5. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम/DR,ITAT, Visakhapatnam 6.गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam

DHULIPUDI GOLLA BABU,KAKINADA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, KAKINADA

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