SRI.TONY JOSE,KOTTAYAM vs. THE DCIT, KOCHI

PDF · subscribers
ITA 702/COCH/2019Status: DisposedITAT Cochin05 October 2020AY 2012-133 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 heard the Revenue's representative and noted the assessee's request for withdrawal. Consequently, the tribunal dismissed the appeals as withdrawn.

What were the facts?

The assessee filed appeals for assessment years 2011-12, 2012-13, and 2013-14. The assessee subsequently requested withdrawal of these appeals.

What were the issues?

The primary issue was whether the assessee's appeals should be dismissed as withdrawn due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

For Respondent: Shri B. Sajjive, Sr. DR
Hearing: 05/10/2020Pronounced: 05/10/2020

Per CHANDRA POOJARI, AM These appeals filed by the assessee are directed against the different orders of the CIT(A), Kottayam dated 24/09/2019. The relevant assessment years are 2011-12, 2012-13 & 2013-14.

2.

At the time of hearing none appeared on behalf of the assessee. However, vide letter dated 17/08/2020, the assessee has requested for withdrawal of the above appeals since he was opting for settlement of dispute under the Vivad Ke Vishwas Scheme. It was submitted that the assessee had received Form No. 3 from the department confirming the acceptance of settlement under the above scheme.

3.

We have heard the Ld. DR. Since the assessee has requested for withdrawal of the above appeals on account of Vivad Se Vishwas Scheme, the same are dismissed as withdrawn.

Recent GST High Court judgments

Search GST case law →