VINOD K. PATEL,,CHENNAI vs. ITO, NCW - 6 (4), , CHENNAI

At the outset, it is noted that the appeal is filed with a delay of 580 days. The assessee has filed condonation petition for condoning the delay. The ld.counsel for the assessee has also filed a letter stating that the assessee wants to avail Vivad Se Vishwas Scheme 2020 and filed Form No.1 & 2 with the competent authority. As the assessee is approaching 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, none is present for assessee and it is noticed that the assessee has filed Form No 1 and 2 with the competent authority to avail Vivad Se Vishwas Scheme 2020. Therefore, once the assessee file a declaration in Form No.1 and 2 along with undertaking and expressed his willingness to settle pending disputes regarding direct taxes, then there is no point in keeping appeal 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(HUF) vs. ACIT in T.C.A No.372 of 2020, the Hon’ble Jurisdictional High Court of Madras has dismissed the appeal as withdrawn.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 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In the result, the appeal filed by the assessee is dismissed as withdrawn.