SMT RANJANA BOHRA,CHENNAI vs. ITO NON CORPORATE WARD 6 (1), CHENNAI

We have heard learned counsel for the assessee and learned DR and also perused the materials available on record.

At the time of hearing, learned counsel for the assessee has filed a letter along with Form No.3 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 ld. counsel for the assessee further submitted that the Department has accepted applications filed by the assessee and issued Form 3 quantifying amount of taxes payable under VSVS scheme. Therefore, the ld. counsel for the assessee submitted that appeals filed by the assessees may be dismissed as withdrawn. The ld. DR, on the other hand, has no objection for dismissing appeals as the Designated Authority has issued Form 3. Therefore, considering the fact that the assessees have filed application for withdrawal of appeals and has also filed Form 3 issued by the Department, we dismiss the appeals filed by the assessees as withdrawn. However, a liberty is given to the assessees to restore the appeals, in case the application filed by the assessee before the Designated Authority, is rejected for any reason.

In the result, both these appeals filed by the assessees are dismissed as withdrawn.