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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: SHRI MAHAVIR SINGHAND SHRI G. MANJUNATHA
आदेश /O R D E R Per MAHAVIR SINGH, VP: These 2 appeals filed by different assessees are directed against the orders of learned Commissioner of Income Tax (Appeals)-2, Chennai in dated 05.02.2019 for the assessment year 2008-09
We have heard the counsel for the assessees and the ld. DR and also perused the material available on record. At the time of hearing, learned counsel for the assessees have made a statement at bar that the assessees wants to utilize the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending dispute relating to Direct Taxes and in this regard the assessees have filed Form No 1 and 2 and received Form No. 3 from the designated authority. Therefore, once the assessees received Form No.3 from the designated authority, then there is no point in keeping appeals filed by the assessees. Hence, we dismiss the appeals filed by the assessees as withdrawn.
In the result, the appeals filed by the assessees are dismissed as withdrawn.
Order pronounced in the open court on 28th January, 2021 at Chennai.