Abhisekham Jewellers, Angamally V. The DCIT, Ernakulam

ITA 240/COCH/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6680 (ITAT-COCHIN)
• Duration Of Justice: 2 year(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: 2007-2008
• Appeal Filed On: 04-04-2019
• 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. 240 / COCH / 2019 (ASSESSMENT YEAR: 2007 - 08 ) M/S. ABHISEKHAM JEWELLERS MUNICIPAL BUILDING NATIONAL HIGHWAY JN. ANGAMALY 683572 VS. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1 ERNAKULAM PAN AANFA6210D 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 THIS APPEAL FILED BY ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A) - 3, KOCHI DATED 05.02.2019 FOR ASSESSMENT YEAR 2007 - 08 . 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 THIS REGARD HAS BEEN ISSUED. A CO PY 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NO ITA NO. 240 /COCH/ 2019 M/S. ABHISEKHAM JEWELLERS 2 MORE SURVIVE S AND CONSEQUENTLY THE APPEAL STAND S DISMISSED AS WITHDRAWN. 5.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) - - 3, KOCHI 4. THE PR. CIT - KOCHI 5. THE DR, ITAT, COCHIN 6. GUARD FILE BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, COCHIN N.P.