, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI . . , . , BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NOS.947/CHNY/2016, 1664/CHNY/2015 & 877/CHNY/2017 /ASSESSMENT YEAR: 2011-12, 2010-11 & 2012-13 M/S. L & T THALES TECHNOLOGY SERVICES PRIVATE LIMITED, [FORMERLY KNOWN AS THALES SOFTWARE INDIA PRIVATE LIMITED], RR V TOWER, 6 TH FLOOR, 33A, DEVELOPED PLOTS, SIDCO INDUSTRIAL ESTATE, GUINDY, CHENNAI 600 032. VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-4(1), ROOM NO. 430, 4 TH FLOOR, MAIN BUILDING, AAYAKAR BHAVAN, NO. 121, MAHATMA GANDHI ROAD, NUNGAMBAKKAM, CHENNAI 600 034. [PAN:AACCT 4657 M] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MS. RAJESWARI, V. & ASHIK SHAH, CA /RESPONDENT BY : MS. R. ANITA, JCIT /DATE OF HEARING : 31.03.2021 /DT. OF PRONOUNCEMENT : 01.04.2021 / O R D E R PER DUVVURU R.L. REDDY, JUDICIAL MEMBER: THE ASSESSEE FILED THREE APPEALS AGAINST THE ASSES SMENT ORDER UNDER SECTION 144C(13) OF THE INCOME TAX ACT, 1961 OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI, DATED 25.01.20 16 FOR THE AY 2011-12, ORDER UNDER SECTION 144C(13) OF THE ACT OF THE DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI DATED 26.02.201 5 FOR THE AY 2010- 11 AND ORDER UNDER SECTION 143(3) R.W.S. 144C(13) O F THE ACT OF THE ITA NOS.947/CHNY/16, 1664/CHNY/15 & 877/CHNY/17 :- 2 -: ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI DATED 30.01.2017 FOR THE AY 2012-13. 2. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, THE L EARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS OP TED TO AVAIL THE VIVAD-SE-VISHWAS SCHEME 2020 AND FORM NO.3 WAS ALSO ISSUED FOR ALL THE ASSESSMENT YEARS UNDER APPEAL. HE HAS SUBMITTED TH AT THE ASSESSEE MAY BE PERMITTED TO WITHDRAW THE APPEALS. 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRE SENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEAR NED COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERI ALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITI ES BELOW. 5. IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIV AD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE FOR ALL THE ASSES SMENT YEARS UNDER APPEAL. ACCORDINGLY, HE PRAYED THAT HE MAY BE PERM ITTED TO WITHDRAW THE APPEAL. 6. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEALS FILED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN FOR ALL THE A SSESSMENT YEARS UNDER APPEAL. HOWEVER, IT IS OPEN TO THE ASSESSEE TO APP ROACH THE TRIBUNAL BY FILING AN APPROPRIATE APPLICATION IN THE EVENT OF A NY INJUSTICE CAUSED TO THE ITA NOS.947/CHNY/16, 1664/CHNY/15 & 877/CHNY/17 :- 3 -: ASSESSEE IN RESPECT OF THE SETTLEMENT OF DISPUTE RE LATING TO THE VIVAD-SE- VISHWAS SCHEME 2020. 7. IN THE RESULT, THE APPEALS OF THE ASSESSEE IN IT A NO.947/CHNY/2016, ITA NO. 1664/CHNY/2015 AND ITA NO. 877/CHNY/2017 AR E DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 1 ST DAY OF APRIL, 2021, IN CHENNAI. SD/- SD/- ( . ) (S. JAYARAMAN) /ACCOUNTANT MEMBER ( . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER /CHENNAI, /DATED: 1 ST APRIL, 2021. TLN /COPY TO: 1. /APPELLANT 4. /CIT 2. /RESPONDENT 5. /DR 3. ( ) /CIT(A) 6. ' /GF