SUPER AUTO FORGE PRIVATE LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 6(2), CHENNAI

, 2046 & 2047/Chny/2018 :- 2 -: 2. All the three appeals filed by the assessee are delayed by 08 days, for which, the assessee has filed affidavits for condonation of the delay, to which, the ld. DR has not raised any serious objection.

When these appeals are taken up for hearing none appeared on behalf of the assessee. The learned Counsel for the assessee vide his letter dated 22.09.2021 has submitted that the assessee has opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No.3 was also issued. He has also submitted that he may be permitted to withdraw the appeals.

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 these cases, the assessee has opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.3 for the settlement , 2046 & 2047/Chny/2018 :- 3 -: of pending tax dispute. Accordingly, it prayed that it may be permitted to withdraw the appeal.

In view of the submissions of the assessee, the appeals filed by the assessee are permitted to be withdrawn.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In the result, all the three appeals filed by the assessee are dismissed as withdrawn.