What did the Tribunal hold?

The Tribunal noted that the assessee had filed an application under the Vivad-se-Viswas Scheme, which was accepted by the Revenue. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A) for AY 1993-94. No one appeared on behalf of the assessee during the hearing.

What were the issues?

The primary issue was the status of the appeal given the assessee's participation in the Vivad-se-Viswas Scheme.

M/S.Chekkattu Chitty Fund… vs ITO | ITAT Cochin 2021

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

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

For Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Hearing: 09.11.2021Pronounced: 09.11.2021

This is an appeal filed by the assessee against the order of the learned CIT(A), Kottayam in appeal No. ITA. T-8/CIT(A)/KTM/2013-14 dated 23.07.2019 for AY 1993-94.

None appeared on behalf of the assessee. Smt. J.M. Jamuna Devi, Sr. DR represented the Revenue.

At the time of hearing the Bench noticed that the assessee has filed an application under Vivad-se-Viswas Scheme of 2020. The same has also been accepted by the Revenue and intimation in this regard has been issued. A copy of the same is taken note of and kept on record.

2 M/s. Chekkattu Chitty Fund 4. As the assessee’s application under Vivad-se-Viswas Scheme 2020 has been accepted by Revenue and appeal filed by the assessee no more survives and consequently the appeal stands dismissed as withdrawn.

Dictated and pronounced in the open Court on 9th November, 2021.

M/S.CHEKKATTU CHITTY FUND,THIRUVALLA vs. THE ITO, THIRUVALLA

What did the Tribunal hold?

What were the facts?

What were the issues?

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