SUNDARESAN ELUMALAI,CHENNAI vs. ITO NON-CORPORATE WARD 8(2), CHENNAI

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)- 9, Chennai in dated 21.09.2020 for the assessment year 2017-18.

At the time of hearing, None appeared for the assessee but we find that the assessee has submitted a letter dated 23.08.2021 stating, inter alia, that the assessee wanted to utilize the Direct Taxes ‘ Vivas se Vishwas Scheme, 2020’ to settle pending dispute relating to Direct Taxes and in this regard the assessee has filed Form No. 1 and Form 2 and obtained Form 3 from the designated authority and hence pleads to withdraw the appeal. We heard the Ld. DR.

The Bench has considered the material. Since the assesee submits that he has obtained Form No. 3 and seeks withdrawal of appeal, therefore, we dismiss the appeal filed by the assessee, supra, as withdrawn. However liberty is given to the assessee/Revenue to restore the appeal, in the event of the designated authority, for any reason reject the application filed by the assessee under section 4 of the said Act.

In the result, the appeal filed by the assessee is dismissed as withdrawn.