Tulasi Yogish Chandra, Guntur v. Assistant Commissioner of Income Tax, Circle-2(1), Guntur

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 S . 21 TO 23 / VIZ /2019 (ASST. YEAR S : 20 1 0 - 1 1 2012 - 13 & 2013 - 14 ) TULASI YOGISH CHANDRA D.NO. 6 - 4 - 6 4/5 TULASI HOUSE ARUNDELPET GUNTUR. PAN NO. ABBPT 6254 H (APPELLANT) VS. ACIT CIRCLE - 2(1) GUNTUR . (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADVOCATE DEPARTMENT BY : SMT. SUMAN MALIK SR. DR DATE OF HEARING : 18 / 0 3 /2021 . DATE OF PRONOUNCEMENT : 18 / 0 3 /20 2 1 . O R D E R PER N.K. CHOUDHRY JUDICIAL MEMBER: THESE APPEAL S HAVE BEEN PREFERRED BY THE SAME ASSESSEE AGAINST THE SEPARATE ORDER S ALL DATED 09 / 11 /2018 IMPUGNED HEREIN PASSED BY THE LD. CIT(A) - 1 GUNTUR U/SEC. 250(6) OF THE INCOME TAX ACT 1961 (HEREINAFTER REFERRED TO AS THE 'ACT') FOR THE A.Y S . 2010 - 11 2012 - 13 & 2013 - 14 . 2. THE ASSESSEE HA S PREFERRED APPLICATIONS UNDER CONSIDERATION ALL DATED 26/02/2021 FOR WITHDRAWAL OF THE APPEALS . 3. DURING THE COURSE OF HEARING LD.AR HAS SUBMITTED THAT SINCE ASSESSEE HA S AVAILED THE IMMUNITY SCHEME I.E. VIVAD SE VISHWAS 2 ITA NO S . 21 TO 23 /VIZ/20 19 ( TULASI YOGISH CHANDRA ) UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 AND T HE INCOME TAX DEPARTMENT HAS ISSUED FORMS NO.3 DATED 22/01/2021 IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEE UNDER THE SCHEME THEREFORE APPEALS OF THE ASSESSEE MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDERS IN CASE ANY UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 4 . THE LD. DR HAS RAISED NO OBJECTION IF THE APPEALS OF THE ASSESSEE ARE ALLOWED TO BE DISMISSED AS WITHDRAWN. 5 . HAVING HEARD BOTH THE P ARTIES AND PERUSED THE APPLICATIONS FOR WITHDRAWAL OF THE APPEAL S AND FORMS NO.3 (COPY ALREADY ON RECORD) ISSUED BY THE DEPARTMENT. CONSIDERING THE FACTS AND CIRCUMSTANCES OF TH E CASE S THE APPEALS OF ASSESSEE ARE LIABLE TO BE DISMISSED AS WITHDRAWN WITH L IBERTY TO SEEK RECALL OF THE ORDER AS PRAYED FOR IN ACCORDANCE WITH LAW HENCE ORDERED ACCORDINGLY. 6 . IN THE RESULT APPEALS OF THE ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON THIS 18 TH DAY OF MARCH 2021 . S D / - S D / - ( D.S.SUNDER SINGH) ( N.K.CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18 TH MARCH 2021 . VR/ - 3 ITA NO S . 21 TO 23 /VIZ/20 19 ( TULASI YOGISH CHANDRA ) COPY TO: 1. THE ASSESSEE TULASI YOGISH CHANDRA D.NO. 6 - 4 - 6 4/5 TULASI HOUSE ARUNDELPET GUNTUR 2. THE REVENUE ACIT CIRCLE - 2 (1) GUNTUR . 3. THE PR.CIT GUNTUR . 4. THE CIT(A) - 1 GUNTUR . 5. THE D.R. VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY ITAT VISAKHAPATNAM.