SRI.KAMATTIERI KUNNUMMAL SIDDIQUE,KOZHIKKODE vs. THE DCIT, KOZHIKKODE

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ITA 251/COCH/2020Status: DisposedITAT Cochin10 November 2021AY 2006-072 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

As the assessee's application under the Vivad-se-Viswas Scheme was accepted by the Revenue, the appeal filed by the assessee no longer survived.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the hearing, the assessee's counsel submitted that an application under the Vivad-se-Viswas Scheme, 2020 had been filed.

What were the issues?

Whether the appeal survives when the assessee opts for the Vivad-se-Viswas Scheme.

Which sections of the Income-tax Act were involved?

Vivad-se-Viswas Scheme, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Chandra Poojari, AM & Shri George Mathan, JM

For Appellant: Shri Cyriac Tom, Advocate
For Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Hearing: 10.11.2021Pronounced: 10.11.2021

This is an appeal filed by the assessee against the order of the learned CIT(A), Kochi-3 No. ITBA/APL/S/250/2019-20/10241-199196(10 dated 24.01.2020 for AY 2005-06.

2.

Shri Cyriac Tom, Advocate appeared on behalf of the assessee and Smt. J.M. Jamuna Devi, Sr. D.R. appeared on behalf of Revenue.

3.

At the time of hearing the learned A.R. submitted that the assessee has filed an application under Vivad-se-Viswas Scheme of 2020. A copy of the same is taken note of and kept on record.

4.

As the assessee’s application under Vivad-se-Viswas Scheme 2020 has been accepted by Revenue and appeal filed by the assessee to 256/Coch/2020 2 Kamattieri Kunnummal Siddique no more survives and consequently the appeal stands dismissed as withdrawn.

Dictated and pronounced in the open Court on 10th November, 2021.

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