Sri.R.Jayaram, Trivandrum V. ADIT (International Taxation), Trivandrum

ITA 77/COCH/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6693 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 07-04-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 03-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: T M SREEDHARAN
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJARI AM & SHRI GEORGE MATHAN, JM ITA NO S . 76 & 77 / COCH / 2020 (ASSESSMENT YEAR S : 2009 - 10 & 2010 - 11 ) SHRI R. JAYARAM M/S. JAGEE JEWELLERS KALLAMBALAM P.O. TRIVANDRUM 695102 VS. ADIT, INTERNATIONAL TAXATION COCHIN PAN AIJPR8286N APPELLANT RESPONDENT APPELLANT BY: SHRI T.M. SREEDHARAN, ADVOCATE RESPONDENT BY: SMT. J.M. JAMUNA DEVI, SR. DR DATE OF HEARING: 0 7 .04.2021 DATE OF PRONOUNCEMENT: 0 7 . 04.2021 O R D E R PER BENCH TH ESE APPEAL S FILED BY ASSESSEE ARE DIRECTED AGAINST THE ORDER S OF THE CIT(A), THIRUVANANTHAPURM DATED 26 & 29.11.2019 RESPECTIVELY FOR ASSESSMENT YEARS 200 9 - 10 & 2010 - 11. ASSESSEE HAS ALSO FILED STAY PETITIONS FOR THESE ASSESSMENT YEARS. 2. SHRI T.M. SREEDHARAN, ADVOCATE APPEARED ON BEHALF OF THE ASSESSEE AND SMT. J.M. JAMUNA DEVI, SR. DR 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 SCHEME OF 2020. THE ASSESSEE HAS ALSO FILED A LETTER TO THIS EFFECT. ITA NO S . 76 & 77 /COCH/ 2020 SHRI R. JAYARAM 2 4. AS THE ASSESSEE HAS FILED APPLICATION UNDER VIVAD - SE - VISWAS SCHEME 2020 THE APPEALS STAND DISMISSED AS WITHDRAWN. 5. DICTATED AND PRONOUNCED IN THE OPEN COURT ON 7 TH APRIL, 202 1. SD/ - SD/ - (CHANDRA POOJARI ) ( GEORGE MATHAN ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN , DATED: 7 TH APRIL, 2020 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) - - II, KOCHI 4. THE PR. CIT - (IT), BANGALURU 5. THE DR, ITAT, COCHIN 6. GUARD FILE BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, COCHIN N.P.