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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI DUVVURU R.L. REDDY & SHRI G. MANJUNATHA
आदेश / O R D E R PER BENCH :
The assessees filed these appeals against the order of the Commissioner of Income Tax (Appeals), Chennai, in 2013-14/CIT(A)-4 dated 14.08.2017 for the AY 2013-14, in ITA No.20/CIT(A)-9/2009-10 dated 01.10.2019 for the AY 2004-05 and in ITA No.68/CIT(A)-5/14-15 dated 06.10.2016 for the AY 2004-05.
When these appeals were taken up for hearing, the learned Counsel for the Assessees has submitted that the Assessee has opted to avail the Vivad-se- Vishwas Scheme 2020 and Form No.3 were also issued. It/She has submitted that it/she may be permitted to withdraw the appeals.
On the other hand, the learned Departmental Representative has not raised any objection to the submissions of the learned Counsels for the Assessees.
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 Assessees have 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/she prayed that it/she may be permitted to withdraw the appeals.
In view of the submissions of the Assessees, the appeals filed by the Assessees are permitted to be withdrawn. However, it is open to the Assessees
ITA No.2599/Chny/2 :- 3 -: to approach the Tribunal by filing an appropriate application in the event of any injustice caused to the Assessees in respect of the settlement of dispute relating to the Vivad-se-Vishwas Scheme 2020.
In the result, the appeals of the Assessees in ITA No.3422/Chny/2019 & ITA No.3279/Chny/2016 are dismissed as withdrawn.
Order pronounced on the 03rd day of May, 2021, in Chennai.