Kakrla Surya Gangadhar Tilak, Visakhapatnam v. The Income Tax Officer, Ward-3(3), , Visakhapatnam

ITA 178/VIZ/2020 | 2007-2008
Pronouncement Date: 11-03-2021 | Result: Dismissed

Appeal Details

RSA Number 17825314 RSA 2020
Assessee PAN AHBPK5319G
Bench Visakhapatnam
Appeal Number ITA 178/VIZ/2020
Duration Of Justice 5 month(s) 25 day(s)
Appellant Kakrla Surya Gangadhar Tilak, Visakhapatnam
Respondent The Income Tax Officer, Ward-3(3), , Visakhapatnam
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 26-11-2020
First Hearing Date 26-11-2020
Assessment Year 2007-2008
Appeal Filed On 16-09-2020
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM . . BEFORE SHRI N.K.CHOUDHRY HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH HONBLE ACCOUNTANT MEMBER ./ I.T. A.NO. 1 7 8 /VIZ/20 20 ( / A SSESSMENT Y EAR : 20 07 - 08 ) KAKARLA SURYA GANGADHAR TILAK A - 1 JANANI APARTMENTS PANDURANGASWAMY TEMPLE BACKSIDE PANDURANGAPURAM VISAKHAPATNAM [PAN : A HBPK5319G ] VS . INCOME TAX OFFICER WARD - 3(3) VISAKHAPATNAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI I.KAMA SASTRY AR / RESPONDENT BY : S MT. SUMAN MALIK DR / DATE OF HEARING : 11 . 0 3 .202 1 / DATE OF PRONOUNCEMENT : 11 .0 3 . 202 1 / O R D E R P ER D.S.SUNDER SINGH ACCOUNTANT MEMBER : TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] - 1 VISAKHAPATNAM IN ITA NO. 0160 / 201 5 - 1 6 / CIT(A) - 1 VSKP/20 20 - 21 DATED 15 . 0 7 .20 20 FOR THE ASSESSMENT YEAR (A.Y.) 20 0 7 - 08 . 2 I.T.A. NO . 1 7 8 /VIZ/20 20 A.Y.20 0 7 - 08 SRI KAKARLA SURYA GANGADHAR TILAK VISAKHAPATNAM 2. WHEN TH IS AP PEAL IS TAKEN UP FOR HEARING THE ASSESSEE HAS FILED A LETTER STATING THAT THE ASSESSEE PREFERRED AN APPLICATION U/SEC. 4(2) OF VIVAD SE VISHWAS ACT 2020 AND THE PRINCIPAL COMMISSIONER OF INCOME TAX (PR.CIT) - I VI SAKHAPATNAM WAS PLEASED TO ISSUE A C ERTIFICATE IN FORM NO.3 ON 2 3 . 1 2 . 202 0 . FORM NO.3 IS A CERTIFICATE UNDER SUB - SECTION (1) OF SECTION 5 OF THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 ISSUED BY THE PR.CIT DETERMINING THE TOTAL TAX PAYABLE BY THE ASSESSEE IN RESPONSE TO THE APPLICATION MADE BY THE ASSESSEE UNDER THE SCHEME. THUS ON ISSUE OF THE CERTIFICATE IN FORM NO.3 THE TAX DISPUTE STANDS SETTLED UNLESS THE CERTIFICATE IS WITHDRAWN OR CANCELLED BY THE PR.CIT. DURING THE APPEAL HEARING THE LD.DR DID NOT OBJECT FOR DISMISSAL OF APPEAL AS WITHDRAWN. HOWEVER SUBMITTED THAT APPEAL MAY B E RECALLED IN CASE THE CERTIFICATE ISSUED BY THE PR. COMMISSIONER IS WITHDRAWN AT A FUTURE DATE DUE TO ANY UNFORESEEN CONTINGENCIES. 3. WE HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE FORM NO.3 AND ALSO THE WITHDRAWAL PETITION FILED BY THE ASSESSEE UNDER VIVAD SE VISHWAS SCHEME. DURING THE APPEAL HEARING THE LD.DR DID NOT OBJECT FOR DISPOSAL OF THE APPEAL AS REQUESTED BY THE ASSESSEE SINCE THE PR.CIT HAD ISSUED FORM NO.3 DETERMINING THE TOTAL TAX LIABILITY AS PER SUB SECTION (1) OF SECTION 5 OF 3 I.T.A. NO . 1 7 8 /VIZ/20 20 A.Y.20 0 7 - 08 SRI KAKARLA SURYA GANGADHAR TILAK VISAKHAPATNAM VIVAD SE VISHWAS ACT TOWARDS FULL AND FINAL SETTLEMENT OF THE TAX DUES. SINCE THE DISPUTE IS SETTLED UNDER THE VIVAD SE VISHWAS SCHEME AND ACCEPTED BY THE DEPARTMENT AN D THE ASSESSEE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL W E DISMISS THE APPEAL AS WITHDRAWN . H OWEVER IN CASE THE CERTIFICATE ISSUED BY THE PR.COMMISSIONER IS WITHDRAWN AT A FUTURE DATE FOR ANY REASON IT IS OPEN TO THE ASSESSEE TO FIL E AN APPROPRIATE APPLICATION BEFORE THE TRIBUNAL. IN THAT EVENT THE ORDER PASSED BY THE TRIBUNAL WOULD BE RECALLED IN ACCORDANCE WITH LAW. 4 . IN THE RESULT ASSESSEES APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH MARCH 2021. SD/ - SD/ - ( ) ( . . ) (N.K.CHOUDHRY) (D.S.SUNDER SINGH) / JUDICIAL MEMBER / ACCOUNTANT MEMBER DATED : 11 .0 3 .2021 L.RAMA SPS 4 I.T.A. NO . 1 7 8 /VIZ/20 20 A.Y.20 0 7 - 08 SRI KAKARLA SURYA GANGADHAR TILAK VISAKHAPATNAM / COPY OF THE ORDER FORWARDED TO : - 1 . / THE ASSESSEE KAKARLA SURYA GANGADHAR TILAK A - 1 JANANI APARTMENTS PANDURANGASWAMY TEMPLE BACKSIDE PANDURANGAPURAM VISAKHAPATNAM 2 . / THE REVENUE INCOME TAX OFFICER WARD - 3(3) VISAKHAPATNAM 3. THE PR. COMMISSIONER OF INCOME TAX - 1 VISAKHAPATNAM 4. THE COMMISSIONER OF INCOME TAX (APPEALS) - 1 VISAKHAPATNAM 5 . / DR ITAT VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT VISAKHAPATNAM