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 were no longer maintainable.

The assessee filed appeals before the ITAT for assessment years 2011-12 to 2016-17. During the pendency of these appeals, the assessee filed an application under the Vivad-se-Viswas Scheme, 2020.

What were the issues?

Whether the appeals before the ITAT survive after the assessee opts for and is accepted under the Vivad-se-Viswas Scheme.

Suresh 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 order 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 75/Coch/2020 2 Shri Suresh 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accepted by Revenue and appeals filed by the assessee no more survive and consequently the appeals stand dismissed as withdrawn.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.

SURESH RAMAMURTHI,TRIVANDRUM vs. THE ITO, TRIVANDRUM

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