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2021 (4) TMI 532 - AT - Income TaxBenefit of 'Vivad se Vishwas Scheme, 2020' - HELD THAT:- An identical application filed by an assessee in the case of M/s. Nannusamy Mohan (HUF) [2020 (11) TMI 484 - MADRAS HIGH COURT] 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Form No. 1 and 2 within the due date prescribed for this purpose, we dismiss the appeals filed by the assessee's as withdrawn.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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