What did the Tribunal hold?

The Tribunal noted that the assessee's application under the Vivad-se-Viswas Scheme was accepted by the Revenue. Consequently, the appeal filed by the assessee no longer survived.

The assessee filed an appeal against the CIT(A)'s order. At the time of hearing, the assessee submitted a withdrawal application stating they had opted for the Vivad-se-Viswas Scheme.

What were the issues?

Whether an appeal survives when the assessee has opted for and been accepted into the Vivad-se-Viswas Scheme.

Sri.Bino George, Kottayam vs ACIT | ITAT Cochin 2021

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Chandra Poojari AM & Shri George Mathan, JM Shri Bino George

For Respondent: Smt. J.M. Jamuna Devi

Hearing: 05.01.2021Pronounced: 05.01.2021

This appeal filed by assessee is directed against the order of the CIT(A) Kottayam dated 23.01.2020 for A.Y. 2015-16.

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

At the time of hearing the assessee submitted vide 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.

As the assessee’s application under Vivad-se-Viswas Scheme 2020 has been accepted by Revenue and appeal filed by the assessee no 2 Shri Bino George more survives and consequently the appeal stands dismissed as withdrawn.

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

SRI.BINO GEORGE,KOTTAYAM vs. THE ACIT, KOTTAYAM

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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