Malabar Sand and Stone p. Ltd, Kannur V. The ACIT, Kozhikkode

ITA 406/COCH/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9058 (ITAT-COCHIN)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 27-12-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: APPLICATION WITHDRAWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George Mathan, JM ITA Nos. 405 to 407/Coch/2020 (Assessment Years: 2012-13 to 2014-15) Malabar Sand and Stone Pvt. Ltd. Building No UP 10/372 Parappa P.O., Kuttaparamba Alakode, Kannur - 670571 Vs. ACIT, Central Circle - 2 Aayakar Bhavan (North Block) Parappa P.O., Kuttaparamba Alakode, Kannur - 670571 PAN – AAGCM1861Q Appellant Respondent Appellant by: Application for withdrawal Respondent by: Smt. J.M. Jamuna Devi, Sr. DR Date of Hearing: 09.11.2021 Date of Pronouncement: 09.11.2021 O R D E R Per: George Mathan, J.M. These are appeals filed by the assessee against the order of the learned CIT(A)-3, Kochi in appeal Nos. ITA.37 to 43/C/CIT(A)-III/2019-20 dated 28.10.2020 for Assessment Years 2012-13 to 2014-15. 2. None appeared on behalf of the assessee. Smt. J.M. Jamuna Devi, Sr. DR appeared on behalf of Revenue. 3. The assessee has filed a letter for withdrawing the appeals stating 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. ITA Nos. 405 to 407/Coch/2020 Malabar Sand and Stone Pvt. Ltd. 2 4. As the assessee’s application under Vivad-se-Viswas Scheme 2020 has been accepted by Revenue and appeals filed by the assessee no more survive and consequently the appeals stand dismissed as withdrawn. Dictated and pronounced in the open Court on 9 th November, 2021. Sd/- Sd/- Chandra Poojari (George Mathan) Accountant Member Judicial Member Cochin, Dated: 9 th November, 2021 Copy to: 1. The Appellant 2. The Respondent 3. The CIT(A) -3, 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.