Ankith Jain Mutha, Guntur v. The Income Tax Officer, Ward-2(1),, Guntur

ITA 625/VIZ/2018 | 2015-2016
Pronouncement Date: 02-03-2021 | Result: Dismissed

Appeal Details

RSA Number 62525314 RSA 2018
Assessee PAN BVXPM0876K
Bench Visakhapatnam
Appeal Number ITA 625/VIZ/2018
Duration Of Justice 2 year(s) 2 month(s) 9 day(s)
Appellant Ankith Jain Mutha, Guntur
Respondent The Income Tax Officer, Ward-2(1),, Guntur
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 22-05-2019
First Hearing Date 22-05-2019
Assessment Year 2015-2016
Appeal Filed On 21-12-2018
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. 625 /VIZ/20 18 ( / A SSESSMENT Y EAR : 20 1 5 - 16 ) ANKITH JAIN MUTHA D.NO.5 - 25 - 108 3/1 BRODIPET GUNTUR [PAN : BVXPM0876K] VS . INCOME TAX OFFICER WARD - 2 ( 1 ) GUNTUR ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI G.V.N.HARI 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 IS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] - 1 GUNTUR IN A PPEAL NO. 10 216 /201 7 - 18 DATED 1 5 . 1 0 .20 18 FOR THE ASSESSMENT YEAR (A.Y.) 20 15 - 16 . 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 2 I.T.A. NO . 625 /VIZ/20 18 A.Y.20 1 5 - 1 6 ANKITH JAIN MUTHA GUNTUR SE VISHWAS ACT 2020 AND THE PRINCIPAL COMMISSIONER VI JAYAWADA WAS PLEASED TO ISSUE A C ERTIFICATE IN FORM NO.3 ON 09 . 11 . 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 COMMISSIONER THE APPEAL SHALL BE DEEMED TO HAVE BE EN WITHDRAWN FROM THE DATE ON WHICH FORM NO.3 IS FILED HOWEVER HE SUBMITTED THAT APPEAL MAY BE RECALLED IN CASE THE CERTIFICATE ISSUED BY TH E PR. COMMISSIONER IS WITHDRAWN AT A FUTURE DATE DUE TO ANY UNFORESEEN CONTINGENCIES. 3.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 FILED BY THE ASSESSE E. 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. WE THEREFORE DISMISS THE APPEAL AS WITHDRAWN HOWEVER WITH A RIDER THAT IN ANY 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 3 I.T.A. NO . 625 /VIZ/20 18 A.Y.20 1 5 - 1 6 ANKITH JAIN MUTHA GUNTUR 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 FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND M A R C H 2 021. 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 ANKITH JAIN MUTHA D.NO.5 - 25 - 108 3/1 BRODIPET GUNTUR 2 . / THE REVENUE INCOME TAX OFFICER WARD - 2(1) GUNTUR 3. THE PR. COMMISSIONER OF INCOME TAX GUNTUR 4. THE COMMISSIONER OF INCOME TAX (APPEALS) - 1 GUNTUR 5 . / DR ITAT VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT VISAKHAPATNAM