ITAT Visakhapatnam Judgments — January 2021

MATSA VENKATA SURYA NARAYANA,VIZIANAGARAM vs THE INCOME TAX OFFICER, WARD-2, VIZIANAGARAM

ITA 67/VIZ/2020[2011-12]Status: Disposed28 Jan 2021AY 2011-12Dismissed

The Tribunal held that the assessee failed to demonstrate a sufficient cause for the delay in filing the appeal before the CIT(A) and did not provide supporting evidence for financial constraints. Therefore, the order of the CIT(A) was not interfered with.

MALLADI SARADHI,VIJAYAWADA vs THE INCOME TAX OFFICER, WARD-2(4), VIJAYAWADA

ITA 308/VIZ/2019[2015-16]Status: Disposed27 Jan 2021AY 2015-16Dismissed

The Tribunal allowed the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn with liberty to seek recall of the order if unforeseen circumstances arise.

SMT. BANDLAMUDI LAKSHMI,GUNTUR vs THE INCOME TAX OFFICER, WARD-2(2), GUNTUR

ITA 651/VIZ/2019[2016-2017]Status: Disposed27 Jan 2021AY 2016-2017Dismissed

The Tribunal noted that the tax dispute was settled under the Vivad Se Vishwas Scheme and accepted by the department. The assessee requested to withdraw the appeal, which was not objected to by the Revenue.

MUTHYALA SUBBA RAO,ANAKAPALLE vs THE INCOME TAX OFFICER, WARD - 1, ANAKAPALLE

ITA 21/VIZ/2020[2013-14]Status: Disposed27 Jan 2021AY 2013-14Dismissed

The Tribunal noted that the assessee had obtained a certificate under the Vivad Se Vishwas Act and requested to withdraw the appeals. The Tribunal dismissed the appeals as withdrawn.

MUTHYALA SUBBA RAO,ANAKAPALLE vs THE INCOME TAX OFFICER, WARD - 1, ANAKAPALLE

ITA 22/VIZ/2020[2013-14]Status: Disposed27 Jan 2021AY 2013-14Dismissed

The Tribunal noted that the assessee had obtained a certificate under the Vivad Se Vishwas Act and permitted the withdrawal of the appeals. The dismissal was made with a rider to recall the order if the certificate is withdrawn in the future.

VISAKHAPATNAM METROPOLITAN REGION DEVELOPMENT AUTHORITY (VMRDA),VISAKHAPATNAM vs COMMISSIONER OF INCOME TAX(EXEMPTIONS), 2ND FLOOR, AYAKAR BHAWAN, BASHEER BEGH, HYDERABAD

ITA 52/VIZ/2020[2019-20]Status: Disposed27 Jan 2021AY 2019-20Allowed

The Tribunal held that the cancellation order of the previous registration (VUDA) was itself cancelled by a higher ITAT order. Therefore, the grounds for rejecting the fresh application were invalid, and the assessee is entitled to registration.

MYLAPALLI PARIMALA,VIZIANAGARAM vs THE INCOME TAX OFFICER, WARD-2, VIZIANAGARAM

ITA 265/VIZ/2019[2011-12]Status: Disposed27 Jan 2021AY 2011-12Dismissed

The Tribunal allowed the assessee's request to withdraw the appeal as the assessee had availed the Vivad se Vishwas scheme. The appeal was dismissed as withdrawn with liberty to seek recall.

MUTHYALA SUBBA RAO,ANAKAPALLE vs THE INCOME TAX OFFICER, WARD - 1, ANAKAPALLE

ITA 20/VIZ/2020[2012-13]Status: Disposed27 Jan 2021AY 2012-13Dismissed

The Tribunal noted that the assessee had obtained a certificate under the Vivad Se Vishwas Act and permitted the withdrawal of the appeals. The dismissal was made with a rider to recall the order if the certificate is withdrawn in the future.

MUTHYALA SUBBA RAO,ANAKAPALLE vs THE INCOME TAX OFFICER, WARD - 1, ANAKAPALLE

ITA 19/VIZ/2020[2011-12]Status: Disposed27 Jan 2021AY 2011-12Dismissed

The Tribunal noted that the assessee had obtained a certificate under the Vivad Se Vishwas Act and permitted the withdrawal of the appeals. The dismissal was made with a rider to recall the order if the certificate is withdrawn in the future.

SAMBARU SATYANARAYANA,ANAKAPALLE vs THE INCOME TAX OFFICER, WARD-1, ANAKAPALLE

ITA 559/VIZ/2019[2008-19]Status: Disposed25 Jan 2021AY 2008-19Withdrawn

The Tribunal noted that the assessee had submitted a withdrawal petition and had received Form No. 3. Therefore, the appeal was dismissed as withdrawn.

MOHAN KRISHNA MYNENI,VISAKHAPATNAM vs THE INCOME TAX OFFICER, WARD-1(1), VISAKHAPATNAM

ITA 639/VIZ/2019[2011-2012]Status: Disposed4 Jan 2021AY 2011-2012Dismissed

The Tribunal allowed the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn with liberty to seek recall of the order if unforeseen circumstances arise.

KOLA KONDARAJU,VEMAGIRI vs THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJAHMUNDRY

ITA 650/VIZ/2019[2016-2017]Status: Disposed4 Jan 2021AY 2016-2017Withdrawn

The Tribunal noted that the assessee had obtained a certificate under the Vivad se Vishwas Act, leading to the deemed withdrawal of the appeal. The appeal was dismissed as withdrawn, with a provision to recall the order if the certificate is withdrawn in the future.