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Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI
Before: SHRI DUVVURU RL REDDY & SHRI S. JAYARAMAN
PER DUVVURU RL REDDY, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-5, Chennai dated 19.07.2019 relevant to the assessment year 2014-15. 2 I.T.A. No. I.T.A. No.2796 I.T.A. No. I.T.A. No. 2796 2796 /Chny 2796 Chny Chny/201 Chny 201 2019 201
When this appeal was taken up for hearing, vide letter dated
2021, the assessee has submitted that he has opted to avail the Vivad-se-Vishwas Scheme 2020. It was further a submission that Form
No.3 from the designated authority is yet to be issued and would be submitted in due course and the same shall be furnished after
issuance of Form No.
He has further 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 Assessee.
We have 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 Assessee has submitted that Form No.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and prayed for permitting the assessee to withdraw the appeal, the appeal filed by the Assessee is permitted to be withdrawn.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 appropriate application in the event of any injustice caused to the 3 I.T.A. No. I.T.A. No.2796 I.T.A. No. I.T.A. No. 2796 2796 /Chny 2796 Chny Chny/201 Chny 201 2019 201
Assessee in respect of the settlement of dispute relating to the Vivad-
se-Vishwas Scheme 2020. 6. In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced on the 11th February, 2021 at Chennai. (एस. जयरामन) (धु"वु" आर.एल रे"डी) (S. JAYARAMAN) (DUVVURU RL REDDY) लेखा सद"य /ACCOUNTANT MEMBER "या"यक सद"य/JUDICIAL MEMBER चे"नई/Chennai, "दनांक/Dated: 11th February, 2021. EDN, Sr. P.S
आदेश क" ""त"ल"प अ"े"षत/Copy to: 1. अपीलाथ"/Appellant 2. ""यथ"/Respondent 3. आयकर आयु"त (अपील)/CIT(A) 4. आयकर आयु"त/CIT 5. "वभागीय ""त"न"ध/DR 6. गाड" फाईल/GF