ITAT Cochin Judgments — January 2021

M/S.KUNNUMMAKKARA SERVICE CO-OP BANK LTD,KOZHIKKODE vs THE ITO, KOZHIKKODE

ITA 385/COCH/2020[2017-18]Status: Disposed27 Jan 2021AY 2017-18Allowed

The Tribunal held that the Supreme Court's decision in Civil Appeal Nos. 7343 to 7350 of 2019, which set aside the Kerala High Court's judgment, is binding. Therefore, the assessee is entitled to the deduction under Section 80P.

M/S.KENT CONSTRUCTIONS P. LTD,KOCHI vs THE DCIT, CEN-CIRCLE-2, COCHIN-11

ITA 296/COCH/2019[2011-12]Status: Disposed5 Jan 2021AY 2011-12Dismissed

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

M/S.KENT CONSTRUCTIONS P. LTD,KOCHI vs THE DCIT, CEN-CIRCLE-2, COCHIN-11

ITA 298/COCH/2019[2013-14]Status: Disposed5 Jan 2021AY 2013-14Withdrawn

As the assessee's application under the Vivad-se-Viswas Scheme was accepted and the appeals no longer survived, the tribunal dismissed the appeals as withdrawn.

SRI.BINO GEORGE,KOTTAYAM vs THE ACIT, KOTTAYAM

ITA 232/COCH/2020[2015-16]Status: Disposed5 Jan 2021AY 2015-16Dismissed

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.

MAHESH RAMAMURTHI,TRIVANDRUM vs THE ITO, TRIVANDRUM

ITA 69/COCH/2020[2016-17]Status: Disposed5 Jan 2021AY 2016-17Dismissed

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.

SURESH RAMAMURTHI,TRIVANDRUM vs THE ITO, TRIVANDRUM

ITA 75/COCH/2020[2016-17]Status: Disposed5 Jan 2021AY 2016-17Dismissed

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.

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

ITA 88/COCH/2020[2009-10]Status: Disposed5 Jan 2021AY 2009-10Dismissed

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.

M/S.KENT CONSTRUCTIONS P. LTD,KOCHI vs THE DCIT, CEN-CIRCLE-2, COCHIN-11

ITA 292/COCH/2019[2007-08]Status: Disposed5 Jan 2021AY 2007-08Withdrawn

As the assessee's application under the Vivad-se-Viswas Scheme was accepted, the appeals filed by the assessee no longer survive. Consequently, the appeals are dismissed as withdrawn.

M/S.KENT CONSTRUCTIONS P. LTD,KOCHI vs THE DCIT, CEN-CIRCLE-2, COCHIN-11

ITA 293/COCH/2019[2008-09]Status: Disposed5 Jan 2021AY 2008-09Withdrawn

As the assessee's application under the Vivad-se-Viswas Scheme was accepted and the appeals no longer survived, the tribunal dismissed the appeals as withdrawn.

M/S.KENT CONSTRUCTIONS P. LTD,KOCHI vs THE DCIT, CEN-CIRCLE-2, COCHIN-11

ITA 294/COCH/2019[2009-10]Status: Disposed5 Jan 2021AY 2009-10Withdrawn

As the assessee's application under the Vivad-se-Viswas Scheme was accepted and the appeals no longer survived, the tribunal dismissed the appeals as withdrawn.

M/S.KENT CONSTRUCTIONS P. LTD,KOCHI vs THE DCIT, CEN-CIRCLE-2, COCHIN-11

ITA 295/COCH/2019[2010-11]Status: Disposed5 Jan 2021AY 2010-11Withdrawn

As the assessee's application under the Vivad-se-Viswas Scheme was accepted and the appeals no longer survived, the tribunal dismissed the appeals as withdrawn.

M/S.KENT CONSTRUCTIONS P. LTD,KOCHI vs THE DCIT, CEN-CIRCLE-2, COCHIN-11

ITA 297/COCH/2019[2012-13]Status: Disposed5 Jan 2021AY 2012-13Withdrawn

As the assessee's application under the Vivad-se-Viswas Scheme was accepted and the appeals no longer survived, the tribunal dismissed the appeals as withdrawn.

THE ITO, KOCHI vs M/S.RBG TRADING CORPORATION P. LTD, KOCHI

ITA 115/COCH/2020[2013-14]Status: Disposed5 Jan 2021AY 2013-14Withdrawn

As the assessee's application under the Vivad-se-Viswas Scheme was accepted, the appeal filed by the Revenue no longer survived. Consequently, the appeal was dismissed as withdrawn.

M/S.EXCELLENT CASHEW CO,KOLLAM vs THE ACIT, KOLLAM

ITA 131/COCH/2020[2007-08]Status: Disposed5 Jan 2021AY 2007-08Withdrawn

Since the assessee's application under the Vivad-se-Viswas Scheme was accepted, the appeals filed by the assessee no longer survive. Consequently, the appeals are dismissed as withdrawn.

M/S.EXCELLENT CASHEW CO,KOLLAM vs THE ACIT, KOLLAM

ITA 132/COCH/2020[2008-09]Status: Disposed5 Jan 2021AY 2008-09Withdrawn

Since the assessee's application under the Vivad-se-Viswas Scheme was accepted and the appeals no longer survived, the tribunal dismissed the appeals as withdrawn.

M/S.EXCELLENT CASHEW CO,KOLLAM vs THE ACIT, KOLLAM

ITA 133/COCH/2020[2009-10]Status: Disposed5 Jan 2021AY 2009-10Withdrawn

Since the assessee's application under the Vivad-se-Viswas Scheme was accepted, the appeals filed by the assessee no longer survive. Consequently, the appeals are dismissed as withdrawn.

MAHESH RAMAMURTHI,TRIVANDRUM vs THE ITO, TRIVANDRUM

ITA 68/COCH/2020[2015-16]Status: Disposed5 Jan 2021AY 2015-16Dismissed

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.

MAHESH RAMAMURTHI,TRIVANDRUM vs THE ITO, TRIVANDRUM

ITA 67/COCH/2020[2014-15]Status: Disposed5 Jan 2021AY 2014-15Dismissed

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.

MAHESH RAMAMURTHI,TRIVANDRUM vs THE ITO, TRIVANDRUM

ITA 64/COCH/2020[2011-12]Status: Disposed5 Jan 2021AY 2011-12Dismissed

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.

MAHESH RAMAMURTHI,TRIVANDRUM vs THE ITO, TRIVANDRUM

ITA 65/COCH/2020[2012-13]Status: Disposed5 Jan 2021AY 2012-13Dismissed

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.

MAHESH RAMAMURTHI,TRIVANDRUM vs THE ITO, TRIVANDRUM

ITA 66/COCH/2020[2013-14]Status: Disposed5 Jan 2021AY 2013-14Dismissed

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.

M/S.EXCELLENT CASHEW CO,KOLLAM vs THE ACIT, KOLLAM

ITA 130/COCH/2020[2006-07]Status: Disposed5 Jan 2021AY 2006-07Withdrawn

Since the assessee's application under the Vivad-se-Viswas Scheme was accepted, the appeals filed by the assessee no longer survive. Consequently, the appeals are dismissed as withdrawn.

SURESH RAMAMURTHI,TRIVANDRUM vs THE ITO, TRIVANDRUM

ITA 70/COCH/2020[2011-12]Status: Disposed5 Jan 2021AY 2011-12Dismissed

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.

SURESH RAMAMURTHI,TRIVANDRUM vs THE ITO, TRIVANDRUM

ITA 73/COCH/2020[2014-15]Status: Disposed5 Jan 2021AY 2014-15Dismissed

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.

SURESH RAMAMURTHI,TRIVANDRUM vs THE ITO, TRIVANDRUM

ITA 74/COCH/2020[2015-16]Status: Disposed5 Jan 2021AY 2015-16Dismissed

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.

SURESH RAMAMURTHI,TRIVANDRUM vs THE ITO, TRIVANDRUM

ITA 71/COCH/2020[2012-13]Status: Disposed5 Jan 2021AY 2012-13Dismissed

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.

SURESH RAMAMURTHI,TRIVANDRUM vs THE ITO, TRIVANDRUM

ITA 72/COCH/2020[2013-14]Status: Disposed5 Jan 2021AY 2013-14Dismissed

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.