What did the Tribunal hold?

Since 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under the Vivad-se-Viswas Scheme was accepted and the appeals no longer survived, the tribunal dismissed the appeals as withdrawn.

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Whether the appeals filed by the assessee should be dismissed as withdrawn due to the acceptance of their application under the Vivad-se-Viswas Scheme.

M/S.Excellent Cashew Co, Kollam vs ACIT | ITAT Cochin 2021

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.

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

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.

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to 133/Coch/2020 2 M/s Excellent Cashew Company no more survive and consequently the appeals stand dismissed as withdrawn.

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

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

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