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Income Tax Appellate Tribunal, ‘C’ (SMC
Before: SHRI MAHAVIR SINGH
आदेश /O R D E R
This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-5, Chennai in dated 30.04.2019 for the assessment year 2014-15.
At the time of hearing, none is present for assessee and it is noticed that assessee has filed a letter dated 05.11.2021 and stated
2 that the assessee wants to utilize the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending dispute 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 Form 5 issued by CIT and requested for withdrawal of appeal. Therefore, once the assessee has filed Form 5 and settled pending disputes regarding direct taxes, then there is no point in keeping appeal filed by the assessee and hence, I dismiss the appeal filed by the assessee as withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open court on 10th November, 2021 at Chennai.