PACHANBHAI PATEL,CHENNAI vs. ITO, NCW - 10 (3)., CHENNAI

These appeals filed by the assesse are delayed by ‘30’ days, for which, the assessee has filed Affidavit for ‘29’ days requesting for condonation of delay, to which, the Revenue has not raised any serious objection. Consequently, the delay of ‘30’ days in filing of these appeals stand condoned and admitted for adjudication.

The learned Counsel for the assessee has submitted that the assessee has filed an application for grant of early hearing of these appeals and he opted to avail the Vivad-se-Vishwas Scheme 2020, to which, ld.DR has not raised any objection to the submissions of the ld.Counsel for the assessee.

When these 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. He has 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, perused the materials available on record and gone through the orders of the authorities below.

In these cases, the Assessee has filed an application seeking grant of early hearing of these appeals and moreover, the Assessee has also 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, he prayed that the Assessee may be permitted to withdraw the appeals. & 1861/Chny/2019 :: 3 ::

In view of the submissions of the Assessee, the appeals filed by the Assessee are permitted to be withdrawn.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 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In the result, the appeals of the Assessee in & 1861/Chny/2019 are dismissed as withdrawn.