Sri.Sibi Xavier, Aluva V. The ITo, Wd-4, Kottayam, Kottayam

ITA 183/COCH/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6675 (ITAT-COCHIN)
• Duration Of Justice: 2 year(s) 11 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-04-2021
• Assessment Year: 2008-2009
• Appeal Filed On: 27-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: MOHAN PULIKKAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJARI AM & SHRI GEORGE MATHAN, JM ITA NO. 183 / COCH / 2018 (ASSESSMENT YEAR: 2008 - 09 ) SHRI SIBI XAVIER PARACKAL HOUSE DESOM P.O., ALUVA ERNAKULAM 683102 VS. THE INCOME TAX OFFICER WARD - 4, KOTTAYAM PAN AAAPX0912E APPELLANT RESPONDENT SP NO. 18 / COCH / 2018 (ARISING OUT OF ITA NO. 183/COCH/2018) (ASSESSMENT YEAR: 2008 - 09 ) SHRI SIBI XAVIER PARACKAL HOUSE DESOM P.O., ALUVA ERNAKULAM 683102 VS. THE INCOME TAX OFFICER WARD - 4, KOTTAYAM PAN AAAPX0912E APPLICANT RESPONDENT APPELLANT BY: SHRI MOHAN PULIKKAL, ADVOCATE 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 THIS APPEAL FILED BY ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A) KOTTAYAM DATED 27.02.2018 FOR A.Y. 2008 - 09 . ASSESSEE HAS ALSO FILED STAY PETITION FOR THE SAME ASSESSMENT YEAR. 2. SHRI MOHAN PULIKKAL, ADVOCATE APPEARED ON BEHALF OF THE ASSESSEE AND SMT. J.M. JAMUNA DEVI, SR. DR APPEARED ON BEHALF OF REVENUE. ITA NO. 183 /COCH/ 2018 & SP 18 SHRI SIBI XAVIER 2 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 REVENU E 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ACCEPTED BY REVENUE A ND APPEAL FILED BY THE ASSESSEE NO MORE SURVIVES AND CON SEQUENTLY THE APPEAL STANDS DISMISSED AS WITHDRAWN. SINCE THE APPEAL OF THE ASSESSEE IS DISMISSED, THE STAY PETITION BECOMES INFRUCTUOUS, HENCE DISMISSED. 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), KOTTAYAM 4. THE PR. CIT , KOTTAYAM 5. THE DR, ITAT, COCHIN 6. GUARD FILE BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, COCHIN N.P.