DR D. SURESH KUMAR,COIMBATORE vs. ITO, NCW-2(5), COIMBATORE

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-2, Coimbatore, in Appeal No.255/2014-15 dated 29.10.2018 for the AY 2011-12.

This appeal filed by the assessee is delayed by ‘04’ 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 ‘04’ days in filing of the appeal stands condoned and the appeal is disposed off on merits.

When this appeal was taken up for hearing, the Assessee has submitted that she has opted to avail the Vivad-se-Vishwas Scheme 2020.

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and prayed for permitting the assessee to withdraw the appeal, the appeal filed by the Assessee is permitted to be withdrawn.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 Assessee in respect of the settlement of dispute relating to the Vivad-se-Vishwas Scheme 2020.

In the result, the appeal of the Assessee in is dismissed as withdrawn.