What did the Tribunal hold?

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 Consequently, the appeal is dismissed as withdrawn.

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee filed an application under the Vivad-se-Viswas Scheme, 2020. The Revenue accepted this application and issued an intimation.

What were the issues?

The primary issue was whether the appeal should continue when the assessee has opted for and been accepted into the Vivad-se-Viswas Scheme.

Sri.K.P. Johny, Thrissur vs DCIT | ITAT Cochin 2021

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Chandra Poojari AM & Shri George Mathan, JM Shri K.P. Johny

For Appellant: Shri T.M. Sreedharan, Sr. Advocate

For Respondent: Smt. J.M. Jamuna Devi. Sr. D.R

Hearing: 10.08.2021Pronounced: 10.08.2021

This appeal filed by assessee is directed against the order of the CIT(A) Thrissur dated 14.12.2018 for A.Y. 2010-11.

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

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.

As the assessee’s application under Vivad-se-Viswas Scheme 2020 has been accepted by Revenue and appeal filed by the assessee no 2 Shri K.P. Johny more survives and consequently the appeal stands dismissed as withdrawn.

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

SRI.K.P. JOHNY,THRISSUR vs. THE DCIT, CIRCLE-2(1), THRISSUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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