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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: SHRI MAHAVIR SINGH, VICE- & SHRI G.MANJUNATHA
: None अपीलाथ�क�ओरसे/ Appellant by : Mr. Sajit Kumar, JCIT ��यथ�क�ओरसे/Respondent by 30.06.2022 : सुनवाईक�तार�ख/Date of hearing : 30.06.2022 घोषणाक�तार�ख /Date of Pronouncement आदेश / O R D E R PER G.MANJUNATHA, AM:
These four appeals filed by different assessees are directed against separate, but identical orders passed by the learned Commissioner of Income Tax (Appeals)-1, Chennai, all dated 04.09.2019 and pertain to assessment years 2014-15 & 2015-16.
At the time of hearing, none appeared for the assessee. We have heard the ld. DR and also perused the material available on record. The assessees vide their letters dated 22.06.2022 submitted that they have opted to avail the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending disputes relating to Direct Taxes and in this regard filed form No 5 received from the designated authority. Therefore, the assessees submitted that the appeals filed by them may be dismissed as withdrawn. The ld. DR, on the other hand, has no objection for dismissing the appeals as the Designated Authority has issued Form 5. Therefore, considering fact that the assessees have filed application for withdrawal of appeal and has also filed Form 5 issued by the Department, we dismiss appeals filed by the assessees as withdrawn. However, a liberty is given to the assessees to restore the appeals, in case application filed by the assessees before the Designated Authority, is rejected for any reason.
In the result, all these four appeals filed by aforesaid assessees are dismissed as withdrawn.