Mallampalli Naga Sireesha,, Tanuku v. Income Tax Officer, Ward-1,, Tanuku

ITA 166/VIZ/2018 | 2012-2013
Pronouncement Date: 11-03-2021 | Result: Dismissed

Appeal Details

RSA Number 16625314 RSA 2018
Assessee PAN AGEPM0522H
Bench Visakhapatnam
Appeal Number ITA 166/VIZ/2018
Duration Of Justice 2 year(s) 10 month(s) 3 day(s)
Appellant Mallampalli Naga Sireesha,, Tanuku
Respondent Income Tax Officer, Ward-1,, Tanuku
Appeal Type Income Tax Appeal
Pronouncement Date 11-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 11-03-2021
Last Hearing Date 03-08-2018
First Hearing Date 03-08-2018
Assessment Year 2012-2013
Appeal Filed On 08-05-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM (T HROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI N.K. CHOUDHRY HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH HON'BLE ACCOUNTANT MEMBER I . T . A . NO. 166 / VIZ /2018 (ASST. YEAR : 20 1 2 - 1 3 ) SMT. MALLAMPALLI NAGA SIREESHA L/H OF MALLAMPALLI RAVI SOMA SEKHAR D.NO. 20 - 25 ACHANTAVARI STREET TANUKU W.G. DISTRICT. V S. ITO WARD - 1 TANUKU . PAN NO. AGEPM 0522 H (APPELLANT ) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADVOCATE . DEPARTMENT BY : SHRI D.K. SONAWAL CIT DR DATE OF HEARING : 11 / 0 3 /2021 . DATE OF PRONOUNCEMENT : 11 / 0 3 /20 2 1 . O R D E R PER N.K. CHOUDHRY JUDICIAL MEMBER: THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 28/03/2018 IMPUGNED HEREIN PASSED BY THE PR INCIPAL COMMISSIONER OF INCOME TAX RAJAHMUNDRY U/SEC. 26 3 OF THE INCOME TAX ACT 1961 (HEREINAFTER REFERRED TO AS THE 'ACT ') FOR THE A.Y. 2012 - 13 . 2. AT THE TIME OF HEARING L D. COUNSEL FOR THE A SSESSEE HAS SUBMITTED THAT SINCE A SSESSEE HA S AVAILED THE IMMUNITY SCHEME I.E . VIVAD SE VISHWAS UNDER T HE DIRECT TAX VIVAD SE VISHWAS ACT 2020 AND T HE INCOME TAX DEPARTMENT HAS ISSUED FORM NO.3 2 ITA NO. 166 /VIZ/20 18 ( SMT. MALLAMPALLI NAGA SIREESHA ) DATED 23/12/2020 IN RESPONSE TO THE APPLICATION FILED BY THE A SSESSEE UNDER THE SCHEME THEREFORE APPEAL OF THE A SSESSEE MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER IN CASE ANY UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 3 . THE LD. DR RAI SED NO OBJECTION IF THE APPEAL OF THE A SSESSEE IS ALLOWED TO BE DISMISSED AS WITHDRAWN. 4 . HAVING HEARD BOTH THE PART IES AND PERUSED THE APPLICATION FOR WI THDRAWAL OF THE APPEAL AND FOR M NO. 3 (COPY ALREADY ON RECORD) ISSUED BY THE DEPARTMENT. CONSIDERING THE FACT S AND CIRCUMSTANCES OF THE CASE THE APPEAL OF ASSESSEE IS LIABLE TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER AS PRAYED FOR IN ACCORDANCE WITH LAW HENCE ORDERED ACCORDINGLY. 5 . IN THE RESULT APPEAL OF THE ASSESSEE STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON THIS 11 TH DAY OF MARCH 2021 . SD/ - SD / - ( D.S.SUNDER SINGH) ( N.K.CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11 TH MARCH 2021 . VR/ - 3 ITA NO. 166 /VIZ/20 18 ( SMT. MALLAMPALLI NAGA SIREESHA ) COPY TO: 1. THE ASSESSEE SMT. MALLAMPALLI NAGA SIREESHA L/H OF MALLAMPALLI RAVI SOMA SEKHAR D.NO. 20 - 25 ACHANTAVARI STREET TANUKU W.G. DISTRICT. 2. THE REVENUE ITO WARD - 1 TANUKU. 3. THE PR.CIT RAJAHMUNDRY . 4. THE D.R. VISAKHAPATNAM. 5. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY ITAT VISAKHAPATNAM.