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Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: SHRI V. DURGA RAO & SHRI S. JAYARAMAN
Smt. Prabha Parakh, The Asst. Commissioner of No.21, A-7/8, Rams Building, Income Tax, Raja Annamalai Road, Vs. Corporate Circle-3(2), Chennai – 600 084. Chennai. [PAN: AHWPP 0329G] (अपीलाथ(/Appellant) ()*थ(/Respondent) अपीलाथ( की ओर से/ Appellant by : Mr. D. Anand, Advocate )*थ( की ओर से /Respondent by : Ms. R. Anita, JCIT सुनवाई की तारीख/Date of Hearing : 22.06.2021 घोषणा की तारीख /Date of Pronouncement : 22.06.2021 आदेश / O R D E R PER SHRI V. DURGA RAO, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-7, Chennai in dated 31.05.2019 relevant to the Assessment Year 2014-15. 2 -: 2. When this appeal is taken up for hearing, vide letter dated 28.06.2021, 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 also submitted that he 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 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 for the settlement of pending tax dispute. Accordingly, she prayed that she 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In view of the submissions of the assessee, the appeal filed by the assessee is permitted to be withdrawn.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 3 -: 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In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced on 22nd June, 2021 in Chennai. (एस. जयरामन) (वी दुगा" राव) (V. DURGA RAO) (S. JAYARAMAN) लेखा सद" /ACCOUNTANT MEMBER "याियक "याियक सद"य "याियक "याियक सद"य सद"य/JUDICIAL MEMBER सद"य चे"ई/Chennai, "दनांक/Dated: 22nd June, 2021. EDN, Sr. P.S