M/S.KENT CONSTRUCTIONS P. LTD,KOCHI vs. THE DCIT, CEN-CIRCLE-2, COCHIN-11

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ITA 296/COCH/2019Status: DisposedITAT Cochin05 January 2021AY 2011-122 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. Consequently, the appeals filed by the assessee no longer survived.

What were the facts?

The assessee filed appeals against the CIT(A) orders for assessment years 2007-08 to 2013-14. The assessee subsequently filed an application under the Vivad-se-Viswas Scheme, which was accepted by the Revenue.

What were the issues?

Whether the appeals survive after the assessee opts for the Vivad-se-Viswas Scheme. The impact of the Vivad-se-Viswas Scheme on pending appeals.

Which sections of the Income-tax Act were involved?

Vivad-se-Viswas Scheme, 2020

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
Hearing: 05.01.2021Pronounced: 05.01.2021

This appeal filed by assessee is directed against the orders of the CIT(A) III, Kochi dated 13.02.2019 for Assessment Years 2007-08 to 2013- 14.

2.

None appeared on behalf of the assessee. Smt. J.M. Jamuna Devi, Senior AR appeared on behalf of Revenue.

3.

At the time of hearing the assessee submitted through withdrawal application 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 appeals filed by the assessee to 298/Coch/2019 2 M/s Kent Construction Pvt. Ltd. no more survive and consequently the appeals stand dismissed as withdrawn.

5.

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

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