S.PADMINI,PONDICHERRY vs. DCIT CIRCLE 1, PONDICHERRY

2 857/CHNY/2019 & 1954/CHNY/2017 2. At the outset, we find that the appeals filed by the assessees in the above cases are time barred by limitation for which necessary petition for condonation of delay has been filed. The assessees have also made a statement at bar that the assessees want to avail Vivad Se Vishwas Scheme 2020. As the assessees are approaching the Department for availing ‘Vivad Se Viswas Scheme’ and on this count only, delay is condoned. The ld.DR has not objected to this. Hence, delay condoned and appeals admitted.

At the time of hearing, the ld. counsel for the assessees at bar submitted that the assessees want to utilize the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending dispute relating to Direct Taxes. Therefore, once the assessees expressed their willingness to avail ‘Vivad se Vishwas Scheme, 2020’ to settle pending disputes regarding direct taxes, then there is no point in keeping appeals filed by the assessee. It is noted that in an identical application filed by an assessee in the case of M/s. Nannusamy Mohan (HUF) vs. ACIT in T.C.A No.372 of 2020, the Hon’ble Jurisdictional High Court of Madras has dismissed the appeal as withdrawn. Hence by following the 3 857/CHNY/2019 & 1954/CHNY/2017 decision of the Hon’ble Madras High Court, we are dismissing these appeals subject to liberty to the assessees to get it recalled in case, the assessees does not succeed in availing the scheme i.e., Vivad Se Vishwas Scheme 2020 for whatever reason.

In the result, the appeals filed by the assessees are dismissed as withdrawn.