SMT. S. LALITHA,CHENNAI vs. ITO, NCW-7(3), CHENNAI

When the appeal was taken up for hearing, the ld. Counsel for the assessee has submitted that the assessee was suffering from COVID-19 and after recovery from the viral infection, she could not get the medical certificate, thereby there was a delay of 132 days in filing the appeal before the Tribunal. It was prayed that the above delay in filing the appeal may kindly be condoned, against which, the ld. DR has not seriously objected to the above submissions of the ld. Counsel. Since the assessee was prevented by sufficient cause, the delay of 132 days in filing the appeal stands condoned and the appeal is taken up for adjudication.

The learned Counsel for the Assessee has further 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 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, perused the materials available on record and gone through the orders of the authorities below.

In view of the submissions of the Assessee, the appeal filed by the Assessee is permitted to be withdrawn.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 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In the result, the appeal of the Assessee in is dismissed as withdrawn.