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Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI
Before: SHRI DUVVURU R.L. REDDY & SHRI S. JAYARAMAN
आदेश / O R D E R PER BENCH:
This bunch of ‘06’ appeals filed by different assesses/Revenue are directed against orders of learned Commissioner of Income Tax (Appeals), Madurai/Chennai, even dated 26.12.2019, 27.12.2019, 26.12.2019, 26.11.2019 & 25.06.2019 for the respective assessment years.
The Assessee’s appeal in is delayed by ‘09’ days, for which, the assessee has filed Affidavit for condonation of the delay, to which, the Revenue has not raised any serious objection.
Consequently, the delay of ‘09’ days in filing of the appeal stands condoned and the appeal is disposed off on merits. -343/C/20, 337/C/20 & 2656/C/19 :- 4 -:
The Revenue’s appeal in , is delayed by ‘03’ days, for which, the AO has filed the affidavit for ‘03’ days requesting for condonation of delay, to which, the Ld.Counsel of the assessee has not raised any serious objection. Consequently, the delay of ‘03’ days in filing of the appeal stands condoned and accordingly, the Revenue’s appeal is disposed off.
When these appeals were taken up for hearing, the learned Counsels for the Assessee/Revenue has submitted that the Assessee/Revenue has opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No.3 were also issued. It has submitted that it 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 learned Counsels 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 Assessees/Revenue 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 prayed that it may be permitted to withdraw the appeal.
In view of the submissions of the Assessees/Revenue, the appeals filed by the Assessees/Revenue are permitted to be withdrawn. However, it is open to the Assessees/Revenue to approach the Tribunal by filing an appropriate application in the event of any injustice caused to the Assessees/Revenue in -343/C/20, 337/C/20 & 2656/C/19 :- 5 -: respect of the settlement of dispute relating to the Vivad-se-Vishwas Scheme 2020.
In the result, all the appeals of the Assessees as well as the Revenue are dismissed as withdrawn.
Order pronounced on the 1st day of April, 2021, in Chennai.