What did the Tribunal hold?

The Tribunal noted that the assessee's application under the Vivad-se-Viswas Scheme was accepted by the Revenue. Consequently, the appeal filed by the assessee no longer survived.

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, which was accepted by the Revenue.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad-se-Viswas Scheme.

Sri. George Xavier, Aluva vs ITO | ITAT Cochin 2021

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Chandra Poojari AM & Shri George Mathan, JM Shri George Xavier

For Appellant: Shri Mohan Pulikkal, Advocate

For Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Hearing: 05.04.2021Pronounced: 05.04.2021

This appeal filed by assessee is directed against the order of the CIT(A)-II, Kochi dated 28.01.2016 for A.Y. 2008-09. Assessee has also filed Stay Petition for the same assessment year.

Shri Mohan Pulikkal, Advocate appeared on behalf of the assessee and Smt. J.M. Jamuna Devi, Sr. DR 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and appeal filed by the assessee no 2 Shri George Xavier more survives and consequently the appeal stands dismissed as withdrawn.

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

SRI. GEORGE XAVIER,ALUVA vs. THE ITO, ALUVA

What did the Tribunal hold?

What were the facts?

What were the issues?

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