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Before: Shri V. Durga Rao & Shri G. Manjunatha
O R D E R
PER V. DURGA RAO, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 1, Coimbatore dated 11.12.2017 relevant to the assessment year 2013-14.
When the appeal was taken up for hearing, by filing Form No. 5 towards opting to avail the Vivad-se-Vishwas Scheme 2020 for settlement of disputed tax vide his letter dated 05.04.2022, the ld. Counsel for the assessee has prayed that the appeal filed by the assessee may be deemed to be withdrawn against which the ld. DR has not opposed to the submissions of the learned Counsel.
We have heard both the sides, and perused the materials available 3. on record. In this case, the assessee has opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No. 5 for the settlement of pending tax dispute. In view of the above facts and circumstances, the appeal filed by the assessee is liable to be dismissed as withdrawn. However, it is open to the assessee to approach the Tribunal by filing an appropriate application in the event of any prejudice caused in respect of the settlement of tax dispute under the Vivad-se- Vishwas Scheme 2020.
In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced on 05th April, 2022 at Chennai.