M/S.AMBADY TOURIST ENTERPRISES P. LTD,COCHIN vs. THE DCIT, COCHIN
What did the Tribunal hold?
The Tribunal held that since the assessee's appeal was dismissed as withdrawn due to the Vivad-se-Viswas Scheme, the Revenue's appeal became infructuous.
What were the facts?
The assessee filed an application under the Vivad-se-Viswas Scheme, which was accepted by the Revenue. Consequently, the assessee's appeal was withdrawn.
What were the issues?
The primary issue was the impact of the Vivad-se-Viswas Scheme on 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
Heard together (2 matters)
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.
Ms. Dona, Adv. appeared on behalf of the assessee and Smt. Jamuna Devi, Senior Department Representative 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been accepted by Revenue, appeal filed by the assessee no more survive and consequently the appeal stand dismissed as withdrawn.
Since the appeal of the assessee is dismissed as withdrawn, the appeal of the Revenue has become infructuous and is dismissed as such.
In the result, both the appeals of the assessee and the Revenue are dismissed.
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