M/S SATHISH KUMAR & BROS,KOZHIKKODE vs. THE ACIT, KOZHIKKODE

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ITA 88/COCH/2020Status: DisposedITAT Cochin05 January 2021AY 2009-102 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

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

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. At the time of hearing, no one appeared for the assessee, who had filed an application under the Vivad-se-Viswas Scheme, 2020.

What were the issues?

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

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 order of the CIT(A) Kozhikode dated 19.11.2019 for A.Y. 2009-10.

2.

None appeared on behalf of the assessee and Smt. J.M. Jamuna Devi appeared on behalf of Revenue.

3.

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.

2 M/s Satishkumar and Brothers 4. As the assessee’s application under Vivad-se-Viswas Scheme 2020 has been accepted by Revenue and appeal filed by the assessee nor more survives and consequently the appeal stands dismissed as withdrawn.

5.

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

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