THE ALL INDIA SKIN & HIDE TANNERS AND MERCHANTS ASSOCIATION ,CHENNAI vs. ITO (EXEMPTIONS) WARD 2 , CHENNAI

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-9, Chennai, in ITA Tr. No.203/18-19/CIT(A)-9 dated 28.02.2019 for the AY 2016-17.

This appeal filed by the assessee is delayed by ‘209’ 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 in filing of the appeal stands condoned and the appeal is disposed off.

When this appeal was taken up for hearing, the learned Counsel for the Assessee has submitted that the Assessee has opted to avail the Vivad- se-Vishwas Scheme 2020 and Form No.3 was also issued. He has submitted that he may be permitted to withdraw the appeal.

On the other hand, the learned Departmental Representative has not raised any objection to the submissions of the learned Counsel for the Assessee.

We have heard both the sides, perused the materials available on record and gone through the orders of the authorities below.

In this case, the Assessee has opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.3 for the settlement of pending tax dispute. Accordingly, the assessee prayed that he may be permitted to withdraw the appeal.

In view of the submissions of the Assessee, the appeal filed by the Assessee is permitted to be withdrawn. However, it is open to the Assessee to approach the Tribunal by filing an appropriate application in the event of any injustice caused to the Assessee in respect of the settlement of dispute relating to the Vivad-se-Vishwas Scheme 2020.

In the result, the appeal of the Assessee in is dismissed as withdrawn.