K.S.VELUSAMY,CHENNAI vs. ITO NON CORPORATE WARD 22(5), CHENNAI

These appeals filed by the assesse are delayed by ‘114’ days, for which, the assessee has filed Affidavit requesting for condonation of delay, to which, the Revenue has not raised any serious objection. to 2552/Chny/2018 :- 2 -:

When these appeals were taken up for hearing, none appeared on behalf of the assessee. However, the assessee vide letter dated 16.08.2021 filed Form No.3 issued by the Designated Authority for the purpose of availing the Vivad-se-Vishwas Scheme 2020 with the prayer of withdrawal of these appeals. He has submitted that he may be permitted to withdraw these appeals.

On the other hand, the learned Departmental Representative has not raised any objection.

We have heard the Ld.DR, 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 filed Form No.3 issued by the Designated Authority for the settlement of pending tax dispute. Accordingly, the assessee prayed that he may be permitted to withdraw the appeals.

In view of the submissions of the Assessee, the appeals filed by the Assessee are permitted to be withdrawn.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. to 2552/Chny/2018 :- 3 -:

In the result, the appeals of the Assessee in 2552/Chny/2018 are dismissed as withdrawn.