M/S.VIJAYA HOSPITALITY AND RESORTS LTD,ERNAKULAM vs. THE ADCIT(TDS), COCHIN

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ITA 94/COCH/2015Status: DisposedITAT Cochin10 August 2021AY 2008-092 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the assessee's application under the Vivad-se-Viswas Scheme had been accepted by the Revenue. Consequently, the appeals filed by the assessee no longer survived.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2008-09 to 2011-12. During the hearing, the assessee informed the tribunal that they had filed an application under the Vivad-se-Viswas Scheme, which was accepted by the Revenue.

What were the issues?

The primary issue was whether the appeals should continue when the assessee had opted for and been accepted into 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 Raja Kannan, Advocate
For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Hearing: 10.08.2021Pronounced: 10.08.2021

Per Bench

1.

These appeals filed by assessee are directed against the orders of the CIT(A) III, Kochi dated 24.11.2014 and 27.09.2013 for Assessment Years 2008-09 to 2011-12.

2.

Shri Raja Kannan, 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. for the assessee submitted 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.

4.

As the assessee’s application under Vivad-se-Viswas Scheme 2020 has been accepted by Revenue and appeals filed by the assessee , 95 & 97/Coch/2015 2 M/s. Vijaya Hospitality and Resorts Ltd. no more survive and consequently the appeals stand dismissed as withdrawn.

5.

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

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