S SHANTHI,CHENNAI vs. ITO, NON CORP WARD-10(4), CHENNAI

This bunch of 8 appeals filed by different assessees is directed against respective orders of learned Commissioner of Income Tax (Appeals), Chennai for respective assessment years.

We have heard the counsels for the assessees and the ld. DR and also perused the material available on record. At the time of hearing, learned counsels 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 awaiting Form no. 3 from the designated authority. Therefore, once the assessees file a declaration in Form No.1 and 2 along with undertaking and expressed their willingness to settle pending disputes regarding direct taxes, then there is no point in keeping appeals filed by the assessees. 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(HUF) vs. ACIT in T.C.A No.372 of 2020, the Hon’ble Jurisdictional High Court of Madras has dismissed the appeal as withdrawn.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 decision of the Hon’ble Madras High Court, we are dismissing these appeals subject to liberty to the assessee 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In the result, all the appeals filed by the assessees are dismissed as withdrawn.