ABHISEKHAM JEWELLERS,ANGAMALLY vs. THE DCIT, ERNAKULAM

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ITA 240/COCH/2019Status: DisposedITAT Cochin05 April 2021AY 2007-082 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 was 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. No one appeared for the assessee during the hearing. The assessee had also filed an application under the Vivad-se-Viswas Scheme.

What were the issues?

Whether the appeal survives when the assessee has opted for and been accepted into the Vivad-se-Viswas Scheme.

Which sections of the Income-tax Act were involved?

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 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) -3, Kochi dated 05.02.2019 for assessment year 2007-08.

2.

None appeared on behalf of the assessee. Smt. J.M. Jamuna Devi, Sr. DR appeared on behalf of Revenue.

3.

At the time of hearing we found from record 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filed by the assessee no 2 M/s. Abhisekham Jewellers more survives and consequently the appeal stands dismissed as withdrawn.

5.

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

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