THE ACIT, COCHIN vs. M/S.AMBADY TOURIST ENTERPRISES P. LTD, COCHIN

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ITA 471/COCH/2015Status: DisposedITAT Cochin05 April 2021AY 2011-123 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal as withdrawn due to the acceptance of the Vivad-se-Viswas application. Consequently, the Revenue's appeal was rendered infructuous and also dismissed.

What were the facts?

The assessee filed an application under the Vivad-se-Viswas Scheme, which was accepted by the Revenue. This led to the withdrawal of the appeals filed by both the assessee and the Revenue.

What were the issues?

The primary issue was the impact of the assessee's successful application under the Vivad-se-Viswas Scheme on the pending appeals before the Tribunal.

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
Hearing: 05.04.2021

Heard together (2 matters)

ITA No.489/Coch/2015
ITA No.471/Coch/2015

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 the assessee and revenue are directed against the order of the CIT(A)-I, Kochi in ITA 54/R-1/CIT(A)-I/2014-15 dated 11.06.2015 for the assessment year 2011-12.

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been accepted by Revenue, appeal filed by the assessee no more survive and consequently the appeal stand dismissed as withdrawn.

5.

Since the appeal of the assessee is dismissed as withdrawn, the appeal of the Revenue has become infructuous and is dismissed as such.

6.

In the result, both the appeals of the assessee and the Revenue are dismissed.

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