Rahupathi Naidu Muddada, Srikakulam v. The Income Tax Officer, Ward-1, , Srikakulam

ITA 407/VIZ/2019 | 2010-2011
Pronouncement Date: 03-03-2021 | Result: Dismissed

Appeal Details

RSA Number 40725314 RSA 2019
Assessee PAN ABUPM6989K
Bench Visakhapatnam
Appeal Number ITA 407/VIZ/2019
Duration Of Justice 1 year(s) 8 month(s) 18 day(s)
Appellant Rahupathi Naidu Muddada, Srikakulam
Respondent The Income Tax Officer, Ward-1, , Srikakulam
Appeal Type Income Tax Appeal
Pronouncement Date 03-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 03-03-2021
Last Hearing Date 17-09-2019
First Hearing Date 17-09-2019
Assessment Year 2010-2011
Appeal Filed On 14-06-2019
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. 407 /VIZ/20 19 ( / A SSESSMENT Y EAR : 20 1 0 - 11 ) RAGHU PATHI NAIDU MUDDADA 1 BANDI STREET NARASANNAPETA SRIKAKULAM DIST. [PAN : A BUPM6989K ] VS . INCOME TAX OFFICER WARD - 1 SRIKAKULAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI SUSHIL KUMAR AGARWAL AR / RESPONDENT BY : S MT. SUMAN MALIK DR / DATE OF HEARING : 03 . 0 3 .202 1 / DATE OF PRONOUNCEMENT : 03 .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 1 HYDERABAD IN A PPEAL NO. 27 / 2018 - 19 / W - 1 SRKKLM/CIT(A) - 2 VSKP/2018 - 19 DATED 20 . 0 3 .20 19 FOR THE ASSESSMENT YEAR (A.Y.) 20 10 - 11 . 2 I.T.A. NO . 407 /VIZ/20 19 A.Y.20 1 0 - 11 RAGHUPATI NAIDU MU DDADA SRIKAKULAM 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 22 . 0 1 . 202 1 . 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 THUS ON ISSUE OF THE CERTIFICATE IN FORM NO.3 THE TAX DISPUTE STANDS SETTLED UNLESS THE CERTIFICATE IS WITHDRAWN OR CANCELLED BY THE PR.CIT. DURING THE APPEAL HEARING THE LD.DR DID NOT OBJECT FOR DISMISSAL OF APPEAL AS WITHDRAWN.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 UNDE R 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 . 407 /VIZ/20 19 A.Y.20 1 0 - 11 RAGHUPATI NAIDU MU DDADA SRIKAKULAM 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 AND THE ASSESSEE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL W E DISMISS TH E 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 FILE AN APPROPRIATE APPLICATION BEFORE THE TRIBUNAL. IN THAT EVENT THE ORDER PASSED BY THE T RIBUNAL WOULD BE RECALLED IN ACCORDANCE WITH LAW. 4 . IN THE RESULT ASSESSEES APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD MARCH 2021. SD/ - SD/ - ( ) ( . . ) (N.K.CHOUDHRY) (D.S.SUNDER SINGH) / JUDICIAL MEMBER / ACCOUNTANT MEMBER DATED : 03 .0 3 .2021 L.RAMA SPS 4 I.T.A. NO . 407 /VIZ/20 19 A.Y.20 1 0 - 11 RAGHUPATI NAIDU MU DDADA SRIKAKULAM / COPY OF THE ORDER FORWARDED TO : - 1 . / THE ASSESSEE RAGHU PATHI NAIDU MUDDADA 1 BANDI STREET NARASANNAPETA SRIKAKULAM DIST. 2 . / THE REVENUE INCOME TAX OFFICER WARD - 1 SRIKAKULAM 3. THE PR. COMMISSIONER OF INCOME TAX (CENTRAL) VISAKHAPATNAM 4. THE COMMISSIONER OF INCOME TAX (APPEALS) - 3 VISAKHAPATNAM 5 . / DR ITAT VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT VISAKHAPATNAM