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 appeals filed by the assessee no longer survived.

The assessee filed appeals against the orders of the CIT(A) for assessment years 2011-12 to 2016-17. During the hearing, the assessee's representative stated that an application under the Vivad-se-Viswas Scheme of 2020 had been filed and 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 appeals.

Mahesh Ramamurthi, Trivandrum vs ITO | ITAT Cochin 2021

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

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

For Appellant: Shri Ajay V. Anand

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 04.12.2019 for Assessment Years 2011- 12 to 2016-17.

Shri Ajay V. Anand, Advocate appeared on behalf of the assessee and Smt. J.M. Jamuna Devi, Senior AR appeared on behalf of Revenue.

At the time of hearing the learned A.R. for the assessee submitted 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. to 69/Coch/2020 2 Shri Mahesh Ramamurthi 4. As the assessee’s applications under Vivad-se-Viswas Scheme 2020 has been accepted by Revenue and appeals filed by the assessee no more survive and consequently the appeals stand dismissed as withdrawn.

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

MAHESH RAMAMURTHI,TRIVANDRUM vs. THE ITO, TRIVANDRUM

What did the Tribunal hold?

What were the facts?

What were the issues?

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