S.ABUBACKER SIDDIQ,CHENNAI vs. DCIT MEDIA CIRCLE-1, CHENNAI

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-14, Chennai, in dated 19.09.2019 for the AY 2007-08.

This appeal filed by the assessee is delayed by ‘57’ days, for which, the assessee has not filed Affidavit on ‘Non-judicial Stamp Paper’ but filed a petition praying 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.

By filing Form No.5, it was the submission of the assessee that the assessee paid the dues under Vivad Se Vishwas Scheme and the designated authority has issued Form No.5 on 25.02.2021. Thus, it was prayed for withdrawal of the appeal filed by the assessee. Against which, the learned DR fairly conceded the submissions of the assessee.

We have heard the Ld.DR, 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the designated authority has issued Form No.5 and thus, the appeal filed by the assessee is liable to be dismissed as withdrawn. Accordingly, the appeal filed by the assessee is dismissed as withdrawn.

In the result, the appeal filed by the assessee in is dismissed as withdrawn.