Itta/2/2025 Of Peravala Venkata Nageswara Rao v. Income Tax Officer

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI WEDNESDAY ,THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVEPRESENTHONOURABLE SRI JUSTICE NINALA JAYASURYAAND HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAOINCOME TAX TRIBUNAL APPEAL Nos. 2, 6 and 7 OF 2025INCOME TAX TRIBUNAL APPEAL NO: 2 OF 2025 Between: PeravalaVenkataNageswaraRaoD.No20-245,BrahmapuramMachilipatnam...Appellant AND Income Tax Officer, Ward-I, Machilipatnam ...RespondentAppeal under section 260A of the Income Tax Act, 1961 against theConsolidated order in MA No.30/viz/2023, Asst Year 2013-2014 for in theITA Nos.174/viz/2020 dated 16-11-2022 on the file of the Income TaxAppellateTribunal,VisakhapatnamBench,Visakhapatnampreferredagainst the order of the CIT(A), VJA-ITA No.272/CIT (A)A/JA/2016-17,dated 25.09.2017 for the year 2013-14 on the file of the Commissioner ofIncome Tax (Appeals), Vijayawada. INCOME TAX TRIBUNAL APPEAL NO: 6 OF 2025 Between: PeravalaVenkataNageswaraRaoD.No20-245,BrahmapuramMachilipatnam AND Income Tax Officer, Ward-1, Machilipatnam ...Appellant ...Respondent Appeal under section 260A of the Income Tax Act, 1961 against theConsolidated order in MA No.29/viz/2023, Asst Year 2012-2013 for in the ITA Nos. 173/viz/2020 dated 16-11-2022 on the file of the Income TaxAppellateTribunal,VisakhapatnamBenchVisakhapatnampreferredagainst the order of the CIT(A),VJA-ITA No.273/CIT(A)/VJA/2016-1 7dated25.09.2017 for the year 2012-13 on the file of the Commissionerof IncomeTax (Appeals), Vijayawada.INCOME TAX TRIBUNAL APPEAL NO: 7 OF 2Q2fiBetween:PeravalaVenkataNageswaraRaoD.No20-245,BrahmapuramMachilipatnam AND Income Tax Officer, Ward-1, Machilipatnam ...Appellant ...RespondentAppeal under section 260A of the Income Tax Act1961 against theConsolidated order in MA No.28/viz/2023, Asst Year 2011-2012 forin theITA Nos.174A/iz/2020 dated 16^11^2022on thefileof the Income TaxAppellateTribunal,VisakhapatnamBench,Visakhapatnampreferredagainst the order of the CIT(A),VJA-ITA No.270/CIT(A)A/JA/2016-1 7, dated25.09.2017 for the year 2011-12 on the file of the Commissioner of IncomeTax (Appeals), Vijayawada.Counsel for the Appellant: Sri. B V S Chalapati RaoCounsel for the Respondent: — The Court made the following JUDGMENT: APHC010255802024 IN THE HIGH COURT OF ANDHRA PRADESHSMSAT AMARAVATI(Special Original Jurisdiction) [3526] WEDNESDAY, THE FIFTH DAY OF MARCHTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL Nos:2. 6 and 7 of 2025 I.T.T.A No.2 of 2025 Between:Peravala Venkata Nageswara RaoD.No:20-245, Brahmapuram,Machilipatnam....AppellantANDIncome Tax Officer, Ward-IMachilipatnam....RespondentI.T.T.A No.6 of 2025Between:Peravala Venkata Nageswara Rao,D.No:20-245, Brahmapuram,Machilipatnam....AppellantANDIncome Tax Officer, Ward-IMachilipatnam....RespondentI.T.T.A No.7 of 2025Between:Peravala Venkata Nageswara Rao,D.No:20-245, Brahmapuram,Machilipatnam....Appellant AND Income Tax Officer, Ward-1, Machilipatnam. Counsel for the Appellant; 1.Mr. B V S Chalapati Rao ...Respondent Counsel for the Respondent: 1. The Court made the following Common Judgment: The present appeals are filed under Section 260A of the Income TaxAct,1961,againsttheorderoftheIncomeTaxAppellateTribunal,Visakhapatnam, dated 20.02.2024 in the Miscellaneous Applications filed bythe appellant/assessee. 2.The learned counsel for the appellant drawing reference[to][ the]letterdated 28.02.2025 submits that the appellant opted for Direct Tax Vivad SeVishwas Scheme by filing Form-I and thematteris pendingbeforetheconcerned authorities. 3.He seeks withdrawal of the appeals with a liberty to[work]outhisremedies, in the event of any adverse orders. 4.Giving liberty as prayed for, these Income Tax Tribunal Appealsaredismissed as withdrawn. No costs. Miscellaneous petitions pending,if any,shall stand closed. Counsel for the Respondent: 1. The Court made the following Common Judgment: The present appeals are filed under Section 260A of the Income TaxAct,1961,againsttheorderoftheIncomeTaxAppellateTribunal,Visakhapatnam, dated 20.02.2024 in the Miscellaneous Applications filed bythe appellant/assessee. 2.The learned counsel for the appellant drawing reference[to][ the]letterdated 28.02.2025 submits that the appellant opted for Direct Tax Vivad SeVishwas Scheme by filing Form-I and thematteris pendingbeforetheconcerned authorities. 3.He seeks withdrawal of the appeals with a liberty to[work]outhisremedies, in the event of any adverse orders. 4.Giving liberty as prayed for, these Income Tax Tribunal Appealsaredismissed as withdrawn. No costs. Miscellaneous petitions pending,if any,shall stand closed. //TRUE COPY// SD/- S.V.S.R. MURTHY JOINT REGISTRAR SECTION OFFICER To. 1. TheIncomeTaxAppellateTribunalVisakhapatnamBench,VisakhapatnamBench,Visakhapatnam, Visakhapatnam district 2. The Commissioner of Income Tax (Appeals), Vijayawada,KrishnaDistrict 3. The Income Tax Officer, Ward-1, Machilipatnam, Krishna District 4. One CC to Sri. B V S Chalapati Rao Advocate 5. Three CD Copies HIGH COURT DATED:05/03/2025 COMMON JUDGMENTITTA.No.2, 6 and 7 of 2025 o\g27 MAR 2025^. Curreni aeciion*1/ DISMISSING THE ittA’s AS WITHDRAWNWITHOUT COSTS t