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Income Tax Appellate Tribunal, ‘D/SMC’ BENCH: CHENNAI
Before: SHRI V. DURGA RAO
Shri Sunil Kumar Singhvi, The Income Tax Officer, 31, General Muthiah Street, Vs. Non Corporate Ward-6(3), Sowcarpet, Chennai. Chennai – 600 079. [PAN: AARPS 0731M] (अपीलाथ&/Appellant) ('(थ&/Respondent) अपीलाथ& की ओर से/ Appellant by : None '(थ& की ओर से /Respondent by : Mr. P. Sajit Kumar, JCIT सुनवाई की तारीख/Date of Hearing : 11.11.2021 घोषणा की तारीख /Date of Pronouncement : 11.11.2021 आदेश / O R D E R
Per V. Durga Rao, Judicial Member:
This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-5, Chennai in dated 17.09.2018 relevant to the Assessment Year 2013-14.
When this appeal was taken up for hearing, none appeared on behalf of the assessee. However, the assessee vide his letter dated 11.11.2021 filed a copy of Form No.4 and also submitted that Form 2 -: No.5 is yet to be received towards settlement of disputed tax under Vivad-se-Vishwas Scheme 2020 and prayed for withdrawal of the appeal of the assessee. The learned DR fairly conceded the submissions of the learned counsel.
The Ld. D.R has been heard, perused the materials available on record and gone through the Form No.4.
It is found that the assessee has been received Form-4 from designated authority under Vivad Se Vishwas Scheme, thereby, the designated authority has yet to issue Form No.5 towards settlement of disputed tax and thus, the appeal filed by the assessee is liable to be dismissed as withdrawn. Accordingly, the appeal filed by the assessee is dismissed as withdrawn.