Sri.K.G.Philip, Cochin V. The DCIT, Ernakulam

ITA 310/COCH/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4164 (ITAT-COCHIN)
• Duration Of Justice: 4 year(s) 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 10-02-2021
• Assessment Year: 2008-2009
• Appeal Filed On: 04-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201; 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI GEORGE MATHAN, JM & SHRI B.R. BASKARAN, AM ITA NO S . 310 TO 312 / COCH / 2016 (ASSESSMENT YEAR S : 2009 - 10 TO 2011 TO 12 ) SHRI K.G. PHILIP KANOOTHRA A - 23 GREEN ACRES, TATAPURAM ERNAKULAM NORTH KOCHI 682018 VS. DCIT, CENRAL CIRCLE - 1 ERNAKULAM PAN AGTPP7531Q APPELLANT RESPONDENT SP NO S . 04 TO 06 / COCH / 201 7 (ASSESSMENT YEAR S : 2009 - 10 TO 2011 TO 12 ) SHRI K.G. PHILIP KANOOTHRA A - 23 GREEN ACRES, TATAPURAM ERNAKULAM NORTH KOCHI 682018 VS. DCIT, CENRAL CIRCLE - 1 ERNAKULAM PAN AGTPP7531Q APPELLANT RESPONDENT APPELLANT BY: SMT. PARVATHY AMMAL RESPONDENT BY: SMT. JAMUNA DEVI, SR. DR DATE OF HEARING: 10.02.2021 DATE OF PRONOUNCEMENT: 10 . 02.2021 O R D E R PER GEORGE MATHAN TH ESE APPEAL S FILED BY ASSESSEE ARE DIRECTED AGAINST THE ORDER S OF THE CIT(A) - IV, KOCHI DATED 30.03.2016 FOR A.Y. 2009 - 10 . 2. SMT. PARVATHY AMMAL APPEARED ON BEHALF OF THE ASSESSEE AND SMT. JAMUNA DEVI, SENIOR DEPARTMENT REPRESENTATIVE APPEARED ON BEHALF OF REVENUE. ITA 310 TO 312 /COCH/ 2016 & SP 04 TO 06 SHRI K.G. PHILIP 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 S CHEME 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BY REVEN UE A ND APPEAL S FILED BY THE ASSESSEE NO MORE SURVIVES AND CONSEQUENTLY THE APPEAL S STAND DISMISSED AS WITHDRAWN. 5. SINCE THE APPEALS OF THE ASSESSEE ARE DISMISSED THE STAY PETITIONS FILED BY THE ASSESSEE HAVE BECOME INFRUCTOUS, HENCE DISMISSED. 6. DICTATED AND PRONOUNCED IN THE OPEN COURT ON 10 TH FEBRUARY, 2021. SD/ - SD/ - (B.R. BASKARAN ) ( GEORGE MATHAN ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN , DATED: 10 TH FEBRUARY, 2021 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) - IV, KOCHI 4. THE PR. CIT - CENTRAL, KOCHI 5. THE DR, ITAT, COCHIN 6. GUARD FILE BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, COCHIN N.P.