M/S.EXCELLENT CASHEW CO,KOLLAM vs. THE ACIT, KOLLAM

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ITA 130/COCH/2020Status: DisposedITAT Cochin05 January 2021AY 2006-072 pages
AI SummaryWithdrawn

What did the Tribunal hold?

Since the assessee's application under the Vivad-se-Viswas Scheme was accepted, the appeals filed by the assessee no longer survive. Consequently, the appeals are dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2006-07 to 2009-10. 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's acceptance into the Vivad-se-Viswas Scheme.

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) Thiruvananthapuram dated 16.12.2019 for Assessment Years 2006-07 to 2009-10.

2.

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

3.

At the time of hearing it was 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 appeals filed by the assessee to 133/Coch/2020 2 M/s Excellent Cashew Company no more survive and consequently the appeals stand dismissed as withdrawn.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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