M/S. G. ATHMALINGAM MEDICAL AND EDUCATIONAL TRUST,,GINGEE vs. ITO (EXEMPTIONS), WARD-3,, CHENNAI

This appeal filed by the assessee is delayed by ‘24’ days, for which, the assessee has filed the affidavit for ‘24’ days requesting for condonation of delay, to which, the Revenue has not raised any serious objection. Consequently, the delay of ‘24’ days in filing of the appeal stands condoned and admitted for adjudication.

When this appeal was taken up for hearing, the learned Counsel for the Assessee has submitted 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.

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, 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 prayed that it may be permitted to withdraw the appeal.

In view of the submissions of the Assessee, the appeal filed by the Assessee is permitted to be withdrawn.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.

In the result, the appeal of the Assessee in is dismissed as withdrawn.