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Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI
Before: SHRI MAHAVIR SINGHAND SHRI GIRISH AGRAWAL
आदेश /O R D E R PER MAHAVIR SINGH, VP: This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-4, Chennai in A.Y.2013-14/CIT(A)-4, dated 31.08.2020 for the assessment year 2013-14.
At the time of hearing, the ld.counsel for the assessee has stated that the assessee wants to utilize the Direct Taxes ‘Vivad se
2 Vishwas Scheme, 2020’ to settle pending disputes relating to Direct Taxes and in this regard the assessee has filed Form no. 3 from the designated authority. Therefore, once the assessee has filed Form 3 and expressed her willingness to settle pending disputes regarding direct taxes, then there is no point in keeping appeal filed by the assessee. Hence, we are dismissing the appeal subject to liberty to the assessee to get it recalled in case, the assessee does not succeed in availing the scheme i.e., Vivad Se Vishwas Scheme 2020 for whatever reason.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open court on 1st March, 2022 at Chennai.