DR K GEETHA,ERODE vs. ACIT, CIRCLE-1, ERODE

All these appeals filed by the assessee are against the order of the learned Commissioner of Income Tax (Appeals)-3, Coimbatore in 25/17-18 & 23/17-18 all dated 27.11.2018 relevant to the Assessment Years 2011-2012, 2012-2013 & 2013-2014.

When these appeals were taken up for hearing, the learned Counsel for the Assessee has submitted that the Assessee has opted to avail the Vivad-se-Vishwas Scheme 2020. It was further a submission that Form No.3 is yet to be issued by the Designated Authority and hence would be submitted in due course and the same shall be furnished after issuance of Form 3. He has further submitted that the assessee 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 this case, the Assessee has opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority is yet to issue Form No.3 for the settlement of pending tax dispute. Since, the learned Counsel for the assessee has submitted that Form 3 would be submitted as and when it is issued and prayed for permitting the assessee to withdraw the appeal, the appeal filed by the Assessee is permitted to be withdrawn.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 , 258 & 259/Chny/2019 :- 3 -: 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In the result, the appeal of the Assessee in & 259 /Chny/2019 are dismissed as withdrawn.

When this appeal was taken up for hearing, 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 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 this case, the Assessee has opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.3 for , 258 & 259/Chny/2019 :- 4 -: the settlement of pending tax dispute. Accordingly, he prayed that he 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 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. Thus, the appeal of the Assessee in is dismissed as withdrawn.

In the result, the appeals of the Assessee in 258 & 259 /Chny/2019 are dismissed as withdrawn. Order pronounced on 19th January, 2021 in Chennai.