THE ITO, KOCHI vs. M/S.RBG TRADING CORPORATION P. LTD, KOCHI

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ITA 115/COCH/2020Status: DisposedITAT Cochin05 January 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

As the assessee's application under the Vivad-se-Viswas Scheme was accepted, the appeal filed by the Revenue no longer survived. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for AY 2013-14. The assessee had applied under the Vivad-se-Viswas Scheme, which was accepted by the Revenue.

What were the issues?

The primary issue was the impact of the assessee's successful application under the Vivad-se-Viswas Scheme on the pending appeal filed by the Revenue.

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 Appellant: Smt. J.M. Jamuna Devi
Hearing: 05.01.2021Pronounced: 05.01.2021

This appeal filed by Revenue is directed against the order of the CIT(A) I, Kochi dated 13.12.2019 for A.Y. 2013-14.

2.

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

3.

At the time of hearing it was found from the 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 Revenue no 2 M/s RBG Trading Corporation P. Ltd. more survives and consequently the appeal stands dismissed as withdrawn.

5.

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

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