V.THILLAIKKARASI,SALEM vs. ITO WARD 2(10, SALEM

These appeals filed by the assessee are directed against the orders of learned Commissioner of Income Tax (Appeals), Salem in & 282/2016-17 both dated 18.03.2019 for the assessment years 2012-13 & 2013-14 respectively.

At the time of hearing, none is present for assessee and it is noticed that the learned counsel for the assessee has filed a letter & 1630/Chny/2019 2 dated 06.11.2021 for withdrawal of appeals and stated that the assessee wants to utilize the Direct Taxes ‘Vivad se 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. The assessee has also stated that it had paid the tax amount as per Form 3 and in this regard, submitted Form 4 and requested for withdrawal of appeals. Therefore, once the assessee has filed Form 4 and settled pending disputes regarding direct taxes, then there is no point in keeping appeals filed by the assessee and hence, I dismiss the appeals filed by the assessee as withdrawn.

In the result, the appeals filed by the assessee are dismissed as withdrawn.