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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI DUVVURU R.L. REDDY & SHRI S. JAYARAMAN
Department by : Mrs.R.Anita, Addl.CIT Assessee by : None सुनवाई की तारीख/Date of Hearing : 06.09.2021 घोषणा की तारीख/Dt. of Pronouncement : 06.09.2021 आदेश / O R D E R PER DUVVURU R.L. REDDY, JUDICIAL MEMBER:
The Revenue filed this appeal against the order of the Commissioner of Income Tax (Appeals)-11, Chennai, in dated 31.01.2019 for the AY 2014-15. 2. When this appeal was taken up for hearing, none appeared on behalf of the assessee. However, the learned Counsel for the assessee submitted through e-mail that the Assessee has opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No.3 was also issued. It has submitted that it may be permitted to withdraw the appeal. :- 2 -:
On the other hand, the learned Departmental Representative has not raised any objection to the submissions of the Assessee’s Authorized Representative.
We have heard the Ld.DR, 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 Accordingly, it was prayed that the appeal filed by the Revenue may be permitted to be withdrawn.
In view of the submissions of the Assessee, the appeal filed by the Revenue is permitted to be withdrawn. However, it is open to the Assessee/Revenue to approach the Tribunal by filing an appropriate application in the event of any injustice caused to the Assessee/Revenue in respect of the settlement of dispute relating to the Vivad-se-Vishwas Scheme 2020.
In the result, the appeal of the Revenue in is dismissed as withdrawn.
Order pronounced on the 06th day of September, 2021, in Chennai. (एस. जयरामन) (धु*ु+ आर.एल. रे,ी) (S. JAYARAMAN) (DUVVURU R.L. REDDY) लेखा सद" /ACCOUNTANT MEMBER "ाियक सद"/JUDICIAL MEMBER :- 3 -: