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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI DUVVURU R.L. REDDY & SHRI G. MANJUNATHA
आदेश / O R D E R
PER DUVVURU RL REDDY, JUDICIAL MEMBER:
The Revenue filed these appeals against the order of the Commissioner of Income Tax (Appeals)-1, Chennai, in & 76/2018-19/CIT(A)-10/Chennai dated 31.07.2019 for the AYs 2011-12 & 2012-13.
By filing Form No.5, it was the submission of the learned counsel for the assessee that the assessee paid the dues under Vivad Se Vishwas Scheme and the designated authority has issued Form No.5 on 31.03.2021 for the AY 2011-12 & on 26.03.2021 for the AY 2012-13. Thus, it was & 2836/Chny/2019 :: 2 ::
prayed for withdrawal of the appeals filed by the Revenue, against which, the learned DR fairly conceded the submissions of the learned counsel.
We have heard both the sides, perused the materials available on record and gone through the Form No.5.
We find that the assessee has already paid the dues under Vivad Se Vishwas Scheme, thereby, the designated authority has issued Form No.5 and thus, the appeals filed by the Revenue are liable to be dismissed as withdrawn. Accordingly, the appeals filed by the Revenue are dismissed as withdrawn.
In the result, the appeals filed by the Revenue in & 2836/Chny/2019 are dismissed as withdrawn.
Order pronounced on the 25th day of November, 2021, in Chennai.