UMESH CHAND JAIN,CHENNAI vs. ITO NON CORPORATE WARD-6(3), CHENNAI

Per G.MANJUNATHA, AM:

This bunch of three appeals filed by different assessees

are directed against orders of learned Commissioner of Income Tax (Appeals)-5, Chennai of even dated 17.12.2019 /

along with Form No.5 issued by the Department under ‘Vivad

se Vishwas Scheme, 2020’ and submitted that the assessee

has availed the VSVS scheme to settle its pending disputes.

The assessee further submitted that the Department has accepted applications filed by the assessee and issued Form 5

quantifying amount of taxes payable under VSVS scheme.

Therefore, the assessee submitted that both these appeals filed

by the assessee may be dismissed as withdrawn. The ld. DR,

on the other hand, has no objection for dismissing the appeals

as the Designated Authority has issued Form 5. Therefore,

considering the fact that the assessee has filed application for withdrawal of appeals and has also filed Form 5 issued by the Department, we dismiss these three appeals filed by the assessee as withdrawn. However, a liberty is given to the assessee to restore the appeals, in case the application filed by the assessee before the Designated Authority, is rejected for any reason.

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