GOPAL UDAYA KUMAR,CHENNAI vs. ACIT NON CORPORATE CIRCLE-23(1), CHENNAI

Both the appeals filed by the assessee are directed against different orders of the ld. Commissioner of Income Tax (Appeals) 10, Chennai dated 25.03.2019 and dated 28.03.2019 relevant to the assessment years 2013-14 and 2015-16 respectively.

When the appeals were taken up for hearing, none appeared on behalf of the assessee or filed any adjournment petition despite various notices issued. However, the assessee has filed a letter dated 18.11.2022 enclosing Form 5 issued by the Designated Authority towards availing the 2 & 1587/Chny/19 Vivad-se-Vishwas Scheme 2020 thereby, the disputed tax has been settled by the assessee and also prayed for withdrawal of appeals.