THIRUNAVUKARASU SIVALINGAM,CHENNAI vs. ACIT CENTRAL CIRCLE-1(3), CHENNAI

& 21/Chny/2020 2 2. When these two appeals were 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 in both the appeals. He has also submitted that he may be permitted to withdraw the appeals.

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 the Designated Authority has issued Form No.3 in both the appeals for the settlement of pending tax dispute.

In view of the submissions of the assessee, the appeals filed by the assessee are permitted to be withdrawn. However, it is open to the & 21/Chny/2020 3 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In the result, both the appeals filed by the assessee are dismissed as withdrawn.