AMDOCS DEVELOPMENT CENTRE INDIA LLP.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

The cross appeals filed by the assessee and Revenue are directed against the common order passed by the Commissioner of Income Tax (Appeals) – 1, Pune dated 08.06.2016 for the assessment year 2010-11.

Before us, the appellant filed a letter dated 02.03.2021 seeking permission to withdraw the appeal on the ground that the issue involved in this appeal stands settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copy of Form No.3 issued by the Principal Commissioner of Income Tax, Pune – 4.

The ld. DR did not raise any objection to the withdrawal of the appeal filed by the assessee. As such, the assessee is permitted to withdraw the appeal with the liberty to revive the appeal proceedings in case the appeal falls in any of the exceptions referred to under the Direct Tax Vivad Se Vishwas Act, 2020 for whatsoever reasons. Accordingly, the appeal of the assessee stands dismissed as withdrawn.

Since the assessee withdrew Revenue (ITA No.2074/PUN/2016) became infructuous and hence, dismissed.

In the result, the appeal of the assessee is dismissed as ‘withdrawn’ and the appeal of Revenue is dismissed as ‘infructuous’.