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Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI V. DURGA RAO & SHRI G. MANJUNATHA
आदेश / O R D E R
PER V. DURGA RAO, JUDICIAL MEMBER:
This appeal filed by the assessee is against the order of the learned Commissioner of Income Tax, (Appeals)-1, Trichy in dated 02.07.2019 relevant to the Assessment Year 2013 – 2014.
2 -: 2. As far as the merits of the case is concerned, the Assessee has opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No.1 & 2 has been filed by the Assessee and Form No.3 issued by the Designated Authority has been received. He has submitted that he may be permitted to withdraw the appeal.
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 through video-conferencing, 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 has filed Form No.1 & 2 and the Designated Authority has issued Form No.3 towards the settlement of the pending tax dispute. Accordingly, he prayed that he may be permitted to withdraw the appeal.
In view of the submissions of the learned Counsel for the Assessee, the appeal filed by the Assessee is permitted to be 3 -: withdrawn.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In the result, the appeal of the Assessee in is dismissed as withdrawn.
Order pronounced on 16th August, 2021 in Chennai.