The ITO, Coporate Wd-1(3), Kochi, Kochi V. M/s.Fancy Mega Projects P. Ltd, Kochi

ITA 104/COCH/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6679 (ITAT-COCHIN)
• Duration Of Justice: 2 year(s) 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-04-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 30-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJARI AM & SHRI GEORGE MATHAN, JM ITA NO S . 103 & 104 / COCH / 2019 (ASSESSMENT YEAR S : 2010 - 11 & 2011 - 12 ) THE INCOME TAX OFFICER CORPORATE WARD 1(3) 4TH FLOOR, C.R. BUILDING I.S. PRESS ROAD KOCHI 682018 VS. M/S. FANCY MEGA PROJCTS P. LTD. 36/1685, JUDGES AVENUE KALOOR, KOCHI 682017 PAN AABCF0264F APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SMT. J.M. JAMUNA DEVI, SR. DR DATE OF HEARING: 05.04.2021 DATE OF PRONOUNCEMENT: 05 . 04.2021 O R D E R PER GEORGE MATHAN , JM THESE APPEAL S FILED BY REVENUE ARE DIRECTED AGAINST THE ORDER OF THE CIT(A) - 1, KOCHI DATED 28.11.2018 FOR ASSESSMENT YEARS 2010 - 11 & 2011 - 12. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE . SMT. J.M. JAMUNA DEVI, SR. DR APPEARED ON BEHALF OF REVENUE. 3. AT THE TIME OF HEARING WE FOUND FROM RECORD 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 THI S REGARD HAS BEEN ISSUED. A COPY OF THE SAME IS TAKEN NOTE OF AND KEPT ON RECORD. 4. AS THE ASSESSEES APPLICATION UNDER VIVAD - SE - VISWAS SCHEME 2020 HAS BEEN ACCEPTED BY REVENUE AND APPEAL S FILED BY THE REVENUE ITA NO. 103 & 104 /COCH/ 2019 M/S. FANCY MEGA PROJCTS P. LTD. 2 NO MORE SURVIVE AND CONSEQUENTLY THE APPEAL S ST AND DISMISSED AS WITHDRAWN. 5. DICTATED AND PRONOUNCED IN THE OPEN COURT ON 5 TH APRIL, 2021. SD/ - SD/ - (CHANDRA POOJARI ) ( GEORGE MATHAN ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN , DATED: 5 TH APRIL, 2020 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) - - 1, KOCHI 4. THE CIT - KOCHI 5. THE DR, ITAT, COCHIN 6. GUARD FILE BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, COCHIN N.P.