M/s.Excellent Cashew Co, Kollam V. The ACIT, Kollam

ITA 131/COCH/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8772 (ITAT-COCHIN)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-01-2021
• Assessment Year: 2007-2008
• Appeal Filed On: 19-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJARI AM & SHRI GEORGE MATHAN, JM ITA NO S . 130 TO 133 / COCH / 2020 (ASSESSMENT YEAR S : 2006 - 07 TO 2009 - 10 ) M/S EXCELLENT CASHEW COMPANY KILIKOLLOOR KOLLAM 691004 VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1 KOLLAM PAN AAAFE4476E APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SMT. J.M. JAMUNA DEVI DATE OF HEARING: 05.01.2021 DATE OF PRONOUNCEMENT: 05 . 01.2021 O R D E R PER BENCH THIS APPEAL FILED BY ASSESSEE IS DIRECTED AGAINST THE ORDER S OF THE CIT(A) THIRUVANANTHAPURAM DATED 16.12.2019 FOR ASSESSMENT YEARS 2006 - 07 TO 2009 - 10. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE . SMT. J.M. JAMUNA DEVI , SENIOR A.R. APPEARED ON BEHALF OF REVENUE. 3. AT THE TIME OF HEARING IT WAS 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 THIS 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 ASSESSEE ITA NO S . 130 TO 133 /COCH/ 2020 M/S EXCELLENT CASHEW COMPANY 2 NO MORE SURVIVE AND CONSEQUENTLY THE APPEAL S STAND DISMISSED AS WITHDRAW N. 5. DICTATED AND PRONOUNCED IN THE OPEN COURT ON 5 TH JANUARY, 2021. SD/ - SD/ - (CHANDRA POOJARI ) ( GEORGE MATHAN ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN , DATED: 5 TH JANUARY, 202 1 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) - THIRUVANANTHAPURAM 4. THE PR. CIT - THIRUVANANTHAPURAM 5. THE DR, ITAT, COCHIN 6. GUARD FILE BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, COCHIN N.P.