DHARMENDRA KUMAR JAIN,CHENNAI vs. DCIT CORPORATE CIRCLE 4(2), CHENNAI

At the outset, it is noted that the appeals are filed with a delay of 43 days. The assessees have filed condonation petitions for condoning the delay. The assessees have also made a statement at bar that the assessees wants to avail Vivad Se Vishwas Scheme 2020 and filed Form No.1 & 2 with the competent authority. 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.

3. At the time of hearing, the ld. counsel for the assessees submitted that the assessees have filed Form No.1 and 2 with the competent authority to avail Vivad Se Vishwas Scheme 2020. 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(HUF) vs. ACIT in T.C.A No.372 of 2020, the Hon’ble Jurisdictional High Court of Madras has dismissed the appeal as withdrawn.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 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In the result, the appeals filed by the assessees are dismissed as withdrawn.