SHRI BABU MANOHARAN,CHENNAI vs. DCIT, CC-1(3), CHENNAI

Revenue against the order of the Commissioner of Income Tax (Appeals)- 4, Chennai, in & 185/17-18/CIT(A)-4 dated 09.10.2019 for the AYs 2014-15 & 2015-16 respectively. ITA No.1127/Chny/2018 is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-3, Chennai, in ITA No.368/16-17/A-3 dated 29.12.2017 for the AY 2014-15. ITA No.469/Chny/2019 is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-15, Chennai, in ITA No.114/2017-18/CIT(A)-15 dated 23.11.2018 for the AY 2015-16. ITA Nos.2694 & 2695/Chny/2019 are the appeals filed by the assessee against the order of the Commissioner of Income Tax (Appeals)- 18, Chennai in ITA No.316/15-16 dated 29.07.2019 & in ITA No.894/15-16 dated 07.08.2019 for the AY 2012-13. ITA No.2234/Chny/2019 is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-10, Chennai, in ITA No.96/18-19/CIT(A)-10 dated 20.05.2019 for the AY 2012-13. ITA No.2629/Chny/2018 is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals)- 16, Chennai, in ITA No.39/CIT(A)-16/2012-13 dated 07.02.2017 for the AY 2012-13. & 3467/C/19, 1127/C/18, 469/C/19, 2694 & 2695/C/19 2234/C/19 & 2629/C/18 :: 4 :: days, for which, the assessee has filed Affidavit for condonation of the delay, to which, the Revenue has not raised any serious objection.

When these appeals were taken up for hearing, the learned Counsels for the Assessees have submitted that the Assessees have 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 Counsels for the Assessees.

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 Assessees have 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 these appeals. & 3467/C/19, 1127/C/18, 469/C/19, 2694 & 2695/C/19 2234/C/19 & 2629/C/18 :: 5 ::

In view of the submissions of the Assessees, the appeals filed by the Assessees are permitted to be withdrawn. However, it is open to the Assessees to approach the Tribunal by filing an appropriate application in the event of any injustice caused to the Assessees in respect of the settlement of dispute relating to the Vivad-se-Vishwas Scheme 2020.

In the result, all the appeals filed by the assessees as well as Revenue are dismissed as withdrawn. Order pronounced on the 28th day of June, 2021, in Chennai.