KERA FIBERTEX INTERNATIONAL(P) LTD,COCHIN vs. THE DCIT, COCHIN

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ITA 263/COCH/2014Status: DisposedITAT Cochin05 April 2021AY 2006-072 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2006-07, 2007-08, and 2008-09. During the hearing, the assessee's representative stated that an application under the Vivad-se-Viswas Scheme of 2020 had been filed and accepted by the Revenue.

What were the issues?

The primary issue was the survival of the appeals after the assessee opted for and was accepted into the Vivad-se-Viswas Scheme.

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: Ms. Dona, Adv
For Respondent: Smt. Jamuna Devi, Sr. DR

Heard together (3 matters)

ITA No.263/Coch/2014
ITA No.264/Coch/2014
ITA No.265/Coch/2014

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R Per George Mathan, JM: These appeals filed by assessee are directed against the orders of the CIT(A)-II, Kochi in ITA 27/R-1/E/CIT(A)-II/2009-10 dated 14.01.2014 for the assessment year 2006-07, ITA 116/R-1/E/CIT(A)-II/2010-11 dated 23.01.2014 for the assessment year 2007-08 and ITA 167/R-1/E/CIT(A)- II/2011-12 dated 23.01.2014 for the assessment year 2008-09.

2.

Ms. Dona Adv. appeared on behalf of the assessee and Smt. Jamuna Devi, Senior Department Representative 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been accepted by Revenue, appeals filed by the assessee no more survive and consequently the appeals stand dismissed as withdrawn.

5.

Dictated and pronounced in the open Court on 5th April, 2021.

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