KANHAYALAL ANILKUMAR,CHENNAI vs. ITO NON CORPORATE WARD 5 (1), CHENNAI

When these appeals were taken up for hearing, vide letter dated 09.02.2021, the learned counsel for the assessee has submitted that 2 IT IT A No A Nos.1726 & 1727 A No 1726 & 1727 1726 & 1727 /Chny 1726 & 1727 Chny Chny/20 Chny 20 2018 20 18 18 18 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 two cases, 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, he prayed that he may be permitted to withdraw the appeals.

In view of the submissions of the assessee, the appeals filed by the assessee are permitted to be withdrawn.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. 3 IT IT A No A Nos.1726 & 1727 A No 1726 & 1727 1726 & 1727 /Chny 1726 & 1727 Chny Chny/20 Chny 20 2018 20 18 18 18

In the result, both the appeals filed by the assessee are dismissed as withdrawn.