What did the Tribunal hold?

As the assessee's application under the Vivad-se-Viswas Scheme was accepted and the appeal no longer survives, the appeal filed by the assessee is dismissed as withdrawn.

The assessee filed an appeal against the CIT(A)'s order for AY 2008-09. The assessee subsequently filed an application under the Vivad-se-Viswas Scheme, which was accepted by the Revenue.

What were the issues?

Whether the appeal filed by the assessee can be withdrawn due to acceptance under the Vivad-se-Viswas Scheme.

M/S.Hll Lifecare Ltd(, Trivandrum vs ACIT | 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), Thiruvananthapurm in appeal No. ITA.66/TVM/CIT(A)/TVM/2010- 11 dated 14.08.2019 for AY 2008-09.

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

The assessee has filed a letter for withdrawing the appeal stating 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.HLL Life Care Ltd. 4. As the assessee’s application under Vivad-se-Viswas Scheme 2020 has been accepted by Revenue and appeal filed by the assessed no more survives and consequently the appeal stands dismissed as withdrawn.

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

M/S.HLL LIFECARE LTD(,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

What did the Tribunal hold?

What were the facts?

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