RAMASAMY PICHAMUTHU,KALLAKURICHI vs. ITO, WARD-2, VILLUPURAM

At the outset, it is noted that the appeal is filed with a delay of 86 days. The assessee has filed condonation petition for condoning the delay. The assessee has also filed a letter stating that the assessee wants to avail Vivad Se Vishwas Scheme 2020 and filed Form No.5 issued by PCIT. As the assessee approached the Department for availing ‘Vivad Se Viswas Scheme’ and on this count only, delay is condoned. The ld.DR has not objected to this. Hence, delay condoned and appeal admitted.

At the time of hearing, the ld.AR for the assessee stated that the assessee wants to utilize the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending disputes relating to Direct Taxes. It was also stated that the assessee had paid the tax amount as per Form 3 and in this regard, submitted Form 5 issued by PCIT along with a letter dated 05.01.2022 and requested for withdrawal of appeal. 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there is no point in keeping appeal filed by the assessee and hence, we dismiss the appeal filed by the assessee as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.