Kallam Suryanarayana Reddy, Guntur v. The Income Tax Officer, Ward-1(1), Guntur

ITA 556/VIZ/2019 | 2009-2010
Pronouncement Date: 18-03-2021 | Result: Dismissed

Appeal Details

RSA Number 55625314 RSA 2019
Assessee PAN AGVPK2961K
Bench Visakhapatnam
Appeal Number ITA 556/VIZ/2019
Duration Of Justice 1 year(s) 5 month(s) 25 day(s)
Appellant Kallam Suryanarayana Reddy, Guntur
Respondent The Income Tax Officer, Ward-1(1), Guntur
Appeal Type Income Tax Appeal
Pronouncement Date 18-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 18-03-2021
Last Hearing Date 11-12-2019
First Hearing Date 11-12-2019
Assessment Year 2009-2010
Appeal Filed On 23-09-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM (THROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) . . BEFORE SHRI N.K.CHOUDHRY HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH HONBLE ACCOUNTANT MEMBER ./ I.T. A.NO. 5 5 6 /VIZ/20 19 ( / A SSESSMENT Y EAR : 20 09 - 10 ) KALLAM SURYANARAYANA REDDY D.NO.12 - 14 - 121/3 8 TH LANE SYAMALA NAGAR GUNTUR [PAN : A GVPK2961K ] VS . INCOME TAX OFFICER WARD - 1 ( 1 ) GUNTUR ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI G.V.N.HARI AR / RESPONDENT BY : S HRI D.K.SONOWAL CIT DR / DATE OF HEARING : 1 8 . 0 3 .202 1 / DATE OF PRONOUNCEMENT : 18 .0 3 . 202 1 / O R D E R P ER D.S.SUNDER SINGH ACCOUNTANT MEMBER : T HE APPEAL IS FILED AGAINST THE ORDER OF THE PRINCIPAL COMMISSIONER OF INCOME TAX ( PR.CIT ) GUNTUR DATED 2 1 . 0 9 .20 1 6 PASSED U/S 263 OF THE INCOME TAX ACT 1961 (IN SHORT ACT) FOR THE ASSESSMENT YEAR (A.Y.) 2009 - 10. 2 I.T.A. NO . 5 5 6 /VIZ/20 19 A.Y.20 09 - 10 KALLAM SURYANARAYANA REDDY GUNTUR 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING THE LD.AR SUBMITTED THAT S UBSEQUENT TO PASSING THE ORDER U/S 263 THE A SSESSING OFFICER (A O ) PASSED CONSEQUENTIAL ORDER U/S 143(3) R.W.S. 263 OF THE ACT GIVING EFFECT TO THE SAID ORDER U/S 263. T HE ASSESSEE PREFERRED TO SETTLE THE DISPUTE UNDER VIVAD SE VISHWA S ACT 2020 AND THE LD. PR.CIT VI JAYAWADA WAS PLEASED TO ISSUE THE C ERTIFICATE IN FORM NO.3 ON 0 2 . 0 2 . 202 1 FOR PENDING TAX DISPUTE IN RESPECT OF CONSEQUENTIAL ORDER PASSED U/S 143(3) R.W.S. 263 OF THE ACT . FORM NO.3 IS A CERTIFICATE ISSUED UNDER SUB - SECTION (1) OF SECTION 5 OF THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 BY THE PR.CIT DETERMINING THE TOTAL TAX PAYABLE BY THE ASSESSEE IN RESPONSE TO THE APPLICATION MADE BY THE ASSESSEE UNDER THE SCHEME. THEREFORE SUBMITTED THAT AS THE APPEAL AGAINST THE CONSEQUENTIAL ORDER IS BEING SETTLED UNDER VIVAD SE VISHWAS SCHEME THE ASSESSEES APPEAL AGAINST THE ORDER U/S 263 OF THE ACT BECOMES INFRUCTUOUS HENCE REQUESTED TO ALLOW THE ASSESSEE TO WITHDRAW THE APPEAL SUBJECT TO RECALLING THE ORDER I N CASE THE CERTIFICATE ISSUED BY THE PR.CIT IS WITHDRAWN AT A FUTURE DATE. 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. 3. DURING THE APPEAL HEARING THE LD.DR DID NOT OBJECT FOR DISMISSAL OF APPEAL AS WITHDRAWN. 3 I.T.A. NO . 5 5 6 /VIZ/20 19 A.Y.20 09 - 10 KALLAM SURYANARAYANA REDDY GUNTUR 4. 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 HENCE WE DISMISS THE APPEAL AS WITHDRAWN. H OWEVER IN CASE THE CERTIFICATE ISSUED BY THE PR.COMMISSIONER IS WITHDRAWN OR CANCELLED 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 TRIBUNAL WOULD BE RECALLED IN ACCORDANCE WITH LAW. 5 . IN THE RESULT ASSESSEES APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH MARCH 2021. SD/ - SD/ - ( ) ( . . ) (N.K.CHOUDHRY) (D.S.SUNDER SINGH) / JUDICIAL MEMBER / ACCOUNTANT MEMBER DATED : 1 8 .0 3 .2021 L.RAMA SPS 4 I.T.A. NO . 5 5 6 /VIZ/20 19 A.Y.20 09 - 10 KALLAM SURYANARAYANA REDDY GUNTUR / COPY OF THE ORDER FORWARDED TO : - 1 . / THE ASSESSEE KALLAM SURYANARAYANA REDDY D.NO.12 - 14 - 121/3 8 TH LANE SYAMALA NAGAR GUNTUR 2 . / THE REVENUE INCOME TAX OFFICER WARD - 1(1) GUNTUR 3. THE PR. COMMISSIONER OF INCOME TAX GUNTUR 4 . / DR ITAT VISAKHAPATNAM 5 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT VISAKHAPATNAM