M/S. MSC SOFTWARE CORPORATION INDIA PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

The appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), Pune – 13 dated 18.08.2017 for the Assessment Year 2013-14.

Before us, the appellant filed a letter dt.22.01.2021 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 and that the application filed by him under Vivad Se Vishwas Scheme is in process and is waiting for acceptance of the same. The assessee did not get Form 3 from the Respondent. The assessee is ready to withdraw the appeal under the circumstances if a conditional order is passed to that effect.

The ld. DR has no objection in case the assessee wishes to withdraw the appeal.

In view of the request made by the assessee, we permit the assessee to withdraw the appeal. However, if the Respondent Department disapproves the application of the assessee filed under Vivad se Vishwas Scheme, the assessee is at liberty to file an application to restore the appeal before this Tribunal as per the provisions of law.

In the result, the appeal of the assessee is dismissed as withdrawn.