SRI.SIBI XAVIER,ALUVA vs. THE ITO, WD-4, KOTTAYAM, KOTTAYAM

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ITA 183/COCH/2018Status: DisposedITAT Cochin05 April 2021AY 2008-092 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

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

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2008-09 and also a stay petition. At the time of hearing, the assessee submitted that an application under the Vivad-se-Viswas Scheme 2020 had been filed and accepted by the Revenue.

What were the issues?

The primary issue was whether the appeal should continue when the assessee had opted for and been 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 Shri Sibi 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) Kottayam dated 27.02.2018 for A.Y. 2008-09. Assessee has also filed Stay Petition for the same assessment year.

2.

Shri Mohan Pulikkal, Advocate appeared on behalf of the assessee and Smt. J.M. Jamuna Devi, Sr. DR appeared on behalf of Revenue.

SP 18 2 Shri Sibi Xavier 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accepted by Revenue and appeal filed by the assessee no more survives and consequently the appeal stands dismissed as withdrawn. Since the appeal of the assessee is dismissed, the Stay Petition becomes infructuous, hence dismissed.

5.

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

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