BELAIR CORPORATION PRIVATE LIMITED,CHENNAI vs. DCIT, CENTRAL CIRCLE III(4), CHENNAI

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-19, Chennai, in 154, 155, 156, 157, 158 & 159/14-15 dated 17.07.2017 for the AY 2010-11.

This appeal filed by the assessee is delayed by ‘139’ days, for which, the assessee has filed Affidavit for condonation of the delay, to which, the Revenue has not raised any serious objection. Consequently, the delay of ‘139’ days in filing of the appeal stands condoned and the appeal is disposed off on merits.

When this appeal was taken up for hearing, none appeared on behalf of the assessee. However, the assessee vide letter dated 11.10.2021 submitted that the Assessee has opted to avail the Vivad-se-Vishwas Scheme 2020 and accordingly, the assessee paid the dues under Vivad-se- Vishwas Scheme 2020 and the designated authority has issued Form No.5 on 01.10.2021. Thus, it was prayed for withdrawal of the appeal filed by the assessee. The learned DR fairly conceded the contents of the above letter of the assessee.

We have heard both the sides, perused the materials available on record and gone through the Form No.5.

We find that the assessee has already paid the dues under Vivad Se Vishwas Scheme, thereby, the designated authority has issued Form No.5 and thus, the appeal filed by the assessee is liable to be dismissed as withdrawn. Accordingly, the appeal filed by the assessee is dismissed as withdrawn.