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Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI
Before: SHRI MAHAVIR SINGHAND SHRI G. MANJUNATHA
O R D E R PER MAHAVIR SINGH, VP: These appeals filed by the assessee are directed against the orders of learned Commissioner of Income Tax (Appeals)-2, Coimbatore in & 256/14-15 both dated 30.01.2017 for the assessment years 2009-10 & 2011-12 respectively.
At the time of hearing, the ld.AR for the assessee has filed a letter dated 02.12.2021 for withdrawal of appeals and stated that the assessee wants to utilize the Direct Taxes ‘Vivad se Vishwas & 1020/Chny/2017 2 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 his willingness to settle pending disputes regarding direct taxes, then there is no point in keeping appeals filed by the assessee. It is noted that in an identical application filed by an assessee in the case of M/s. Nannusamy Mohan (HUF) vs. ACIT in T.C.A No.372 of 2020, the Hon’ble Jurisdictional High Court of Madras has dismissed the appeal as withdrawn. Hence by following the decision of the Hon’ble Madras High Court, we are dismissing the appeals 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In the result, the appeals filed by the assessee are dismissed as withdrawn.