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

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ITA 297/COCH/2019Status: DisposedITAT Cochin05 January 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

As the assessee's application under the Vivad-se-Viswas Scheme was accepted and the appeals no longer survived, the tribunal dismissed the appeals as withdrawn.

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?

The primary issue was the fate of the appeals after the assessee opted for 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

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 no more survive and consequently the appeals stand dismissed as withdrawn.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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