AFZAL BIN KUNHALAVAI HUSBAND OF THOTTATHIL PUTHAMPURAYYIL NAZEERA,CHENNAI vs. ITO NON CORPORATE WARD-15(3), CHENNAI

At the time of hearing, none is present for assessee and it is noticed that the assessee has utilized the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending disputes relating to Direct Taxes and the assessee had paid the tax amount as per Form 3 and in this regard, submitted Form 5 issued by PCIT dated 01.12.2021. Therefore, once the assessee has filed Form 5 and settled pending disputes regarding direct taxes, then there is no point in keeping appeal filed by the assessee and hence, we dismiss the appeal filed by the assessee as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.