GROOM INDIA SALON AND SPA PVT LTD.,CHENNAI vs. ACIT CENTRAL CIRCLE 2(1), CHENNAI

The assessee filed these appeals against the order of the Commissioner of Income Tax (Appeals)-18, Chennai, in to 644/16-17 dated 22.03.2019 for the AYs 2010-11 to 2013-14 & 2015-16 respectively.

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- -1600 & 1602/Chny/2019 :- 2 -:

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 the settlement of pending tax dispute. Accordingly, it prayed that it 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In view of the submissions of the Assessee, the appeal filed by the Assessee is permitted to be withdrawn.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.

In the result, the appeals of the Assessee in & 1602/Chny/2019 are dismissed as withdrawn.