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2021 (4) TMI 166 - AT - Income TaxDirect Taxes 'Vivad se Vishwas Scheme, 2020' - some of assessee's have filed form No. 1 and 2 and awaiting form No. 3 from the designated authority - In some cases, the assessee's have received form No. 3 from the designated authority and in some cases, the assessee have filed letter and expressed their willingness to file form No. 1 and 2 before the designated authority - HELD THAT:- In these present appeals, some assessee's have filed declaration in Form No. 1 along with undertaking waiving rights for any remedy in Form No. 2 to the designated Authority and has also received Form 3. In some cases, form No. 1 and 2 has been filed and awaiting form No. 3 from the designated authority and in some cases, the assessee's have expressed their willingness to file form No. 1 and 2 and settle their dispute under the scheme. Therefore, once the assessee's intend to file a declaration in Form No. 1 along with undertaking and expressed their willingness to settle pending disputes regarding direct taxes, then there is no point in keeping appeal filed by the assessee's. We, further noted that recently the Hon'ble Jurisdictional High Court of Madras has considered an identical application filed by an assessee in the case of M/s. Nannusamy Mohan (HUF) [2020 (11) TMI 484 - MADRAS HIGH COURT] for availing the benefit of 'Vivad se Vishwas Scheme, 2020', where the Hon'ble High Court has dismissed the appeal filed by the petitioner as withdrawn, but allowed liberty to the assessee to restore the appeal in the event the designated authority for any reason reject application filed by the assessee under section 4 of the Act. Thus taking note of the fact that some assessee's have already filed declaration in Form No. 1 along with Form No. 2 to the Designated Authority and received Form 3 and some assessee's had already filed Form No. 1 & 2 and awaiting form No. 3 from the designated authority and also the fact that remaining assessee's are willing to file Form No. 1 and 2 within the due date prescribed for this purpose, we dismiss the appeals filed by the assessee's as withdrawn. However, a liberty is given to the assessee's to restore the appeals, in the event of the Designated Authority, for any reason reject the application filed by the assessee under section 4 of the said Act.
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