M/s.The Nelliampathy Tea & Produce Co., Ltd, Kochi V. The ACIT, Circle-1, Alappuzha

ITA 450/COCH/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4171 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 7 month(s) 23 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: 1994-1995
• Appeal Filed On: 18-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: G RANGARAJHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI GEORGE MATHAN, JM & SHRI B.R. BASKARAN, AM ITA NO. 450 / COCH / 2019 (ASSESSMENT YEAR: 1994 - 95 ) THE NELLIAMPATHY TEA & PRODUCE CO. LTD. NO.27/1032, PANAMPILLY NAGAR KOCHI 682036 VS. ACIT, CIRCLE - 1 INCOME TAX OFFICE ARATTUKULANKARA COMPLEX A.N. PURAM, ALAPPUZHA PAN AAACT8097K APPELLANT RESPONDENT APPELLANT BY: SHRI G. RANGARAJHAN, CA 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 THIS APPEAL FILED BY ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A) KOTTAYAM DATED 18.04.2018 FOR A.Y. 1994 - 95 . 2. SHRI G. RANGARAJHAN, CA APPEARED ON BEHALF OF THE ASSESSEE AND SMT. JAMUNA DEVI, SENIOR DEPARTMENT REPRESENTATIVE APPEARED ON BEHALF OF REVENUE. 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 FILED BY THE ASSESSEE NO ITA NO. 450 /COCH/ 2019 THE NEL LIAMPATHY TEA & PRODUCE CO. LTD. 2 MORE SURVIVES AND CONSEQUENTLY THE APPEAL STANDS DISMISSED AS WITHDRAWN. 5. 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) - KOTTAYAM 4. THE PR. CIT - KOTTAYAM 5. THE DR, ITAT, COCHIN 6. GUARD FILE BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, COCHIN N.P.