Rajendra Kumar Kunch, Visakhapatnam v. The Income Tax Officer, Ward-2(5), Visakhapatnam

ITA 273/VIZ/2019 | 2013-2014
Pronouncement Date: 02-03-2021 | Result: Dismissed

Appeal Details

RSA Number 27325314 RSA 2019
Assessee PAN ACOPK0727C
Bench Visakhapatnam
Appeal Number ITA 273/VIZ/2019
Duration Of Justice 1 year(s) 9 month(s) 18 day(s)
Appellant Rajendra Kumar Kunch, Visakhapatnam
Respondent The Income Tax Officer, Ward-2(5), Visakhapatnam
Appeal Type Income Tax Appeal
Pronouncement Date 02-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 02-03-2021
Last Hearing Date 16-07-2021
First Hearing Date 16-07-2021
Assessment Year 2013-2014
Appeal Filed On 13-05-2019
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. 273 & 274 /VIZ/20 1 9 ( / A SSESSMENT Y EAR : 20 1 3 - 14 AND 2015 - 16 ) RAJENDRA KUMAR KUNCHE FLAT NO.102 SS SRINIVASA NILAYAM PITHAPURAM COLONY VISAKHAPATNAM [PAN : ACOPK0727C ] VS . INCOME TAX OFFICER WARD - 2 ( 5 ) VISAKHAPATNAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI SUSHIL KUMAR AGARWAL AR / RESPONDENT BY : S HRI D.K.SONOWAL CIT DR / DATE OF HEARING : 02 . 0 3 .202 1 / DATE OF PRONOUNCEMENT : 02 . 0 3 . 202 1 / O R D E R P ER D.S.SUNDER SINGH ACCOUNTANT MEMBER : TH E S E APPEAL S ARE FILED BY THE ASSESSEE AGAINST THE ORDER S OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] - 9 HYDERABAD IN ITA NO. 10 2 38 & 10240 / CIT(A) - 9 HYD/2018 - 19 DATED 26 . 0 3 .20 1 9 AND 25.03.2019 FOR THE ASSESSMENT YEAR S (A.Y.) 20 1 3 - 1 4 AND 2015 - 16 . 2. WHEN TH E S E AP PEAL S ARE TAKEN UP FOR HEARING THE ASSESSEE HAS FILED A LETTER STATING THAT THE ASSESSEE PREFERRED AN APPLICATION U/SEC. 4(2) OF VIVAD 2 I.T.A. NO . 273 & 274 /VIZ/20 1 9 A.Y.20 1 3 - 14 & 2015 - 16 RAJENDRA KUMAR KUNCHE VISAKHAPATNAM SE VISHWAS ACT 2020 AND THE PRINCIPAL COMMISSIONER OF INCOME TAX VI SAKHAPATNAM WAS PLEASED TO ISSUE A C ERTIFICATE IN F ORM NO.3 ON 11 . 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. THE AS SESSEE FURTHER STATED THAT O NCE FORM NO.3 IS ISSUED BY THE PR. COMMISSIONER THE APPEAL SHALL BE DEEMED TO HAVE BE EN WITHDRAWN FROM THE DATE ON WHICH FORM NO.3 IS FILED HOWEVER HE SUBMITTED THAT APPEAL S MAY BE RECALLED IN CASE THE CERTIFICATE ISSUED BY T HE PR. COMMISSIONER IS WITHDRAWN AT A FUTURE DATE DUE TO ANY UNFORESEEN CONTINGENCIES. 3. LD.DR HAS NOT RAISED ANY OBJECTION. 4. WE HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE FORM NO.3 AND ALSO GONE THROUGH THE WITHDRAWAL PETITION S FILED BY THE ASSES SEE. WE FIND THAT IN THIS CASE FORM NO.3 IS ISSUED BY THE PR.COMMISSIONER AND THE ASSESSEE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL S . WE THEREFORE DISMISS THE APPEAL S AS WITHDRAWN HOWEVER WITH A RIDER THAT IN ANY CASE THE CERTIFI CATE ISSUED BY THE PR.COMMISSIONER IS WITHDRAWN AT A FUTURE DATE FOR ANY REASON IT IS OPEN TO THE ASSESSEE TO FILE AN 3 I.T.A. NO . 273 & 274 /VIZ/20 1 9 A.Y.20 1 3 - 14 & 2015 - 16 RAJENDRA KUMAR KUNCHE VISAKHAPATNAM APPROPRIATE APPLICATION BEFORE THE TRIBUNAL. IN THAT EVENT THE ORDER PASSED BY THE TRIBUNAL WOULD BE RECALLED IN ACCORDANCE WITH LAW. 5. IN THE RESULT APPEAL S FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND M ARCH 2021. SD/ - SD/ - ( ) ( . . ) (N.K.CHOUDHRY) (D.S.SUNDER SINGH) / JUDICIAL MEMBER / ACCOUNTANT MEMBER DATED : 02 .0 3 .2021 L.RAMA SPS / COPY OF THE ORDER FORWARDED TO : - 1 . / THE ASSESSEE RAJENDRA KUMAR KUNCHE FLAT NO.102 SS SRINIVASA NILAYAM PITHAPURAM COLONY VISAKHAPATNAM 2 . / THE REVENUE INCOME TAX OFFICER WARD - 2(5) VISAKHAPATNAM 3. THE PR. COMMISSIONER OF INCOME TAX - 1 VISAKHAPATNAM 4. THE COMMISSIONER OF INCOME TAX (APPEALS) - 9 HYDERABAD 5 . / DR ITAT VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT VISAKHAPATNAM