V.G.RAAJENDRAN,CHENNAI vs. DCIT NON CORPORATE CIRCLE-10(1), CHENNAI

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)- 12, Chennai in dated 20.12.2017 for the assessment year 2006-07.

The assessee filed the appeal belatedly by 488 days and pleaded to condone the delay.

We heard the rival submissions and condone the delay.

The above case was heard through video conferencing. At the time of hearing, the learned counsel for the assessee invited our attention to the letter dated 26.06.2021 and submitted that the assessee wanted to utilize the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending dispute relating to Direct Taxes and in this regard the assessee has already obtained Form No. 3 & 5 from the designated authority, therefore, this appeal may be treated as withdrawn.

The Bench has considered the material. Since the assessee has already obtained Form No.3 & 5 and seeks withdrawal of appeal, we dismiss the appeal filed by the assessee, supra, as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.