DASSAULT SYSTEMS SA,FRANCE vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-1(2)(2), NEW DELHI
Income Tax Appellate Tribunal, “D” BENCH, DELHI
Before: SHRI MAHAVIR SINGH&
PER MANISH AGARWAL, AM:
This appeal by the assessee is directed against the order of DRP-1,
New Delhi dated 28.08.2017 for the assessment year 2013-14. 2. When this appeal was called for hearing, learned Counsel for the assessee filed petition dated 20th May, 2025 stating that assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2013-14. The assessee stated that it has filed Form No.
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Dassault System SE (AY: 2013-14)
1 and the Revenue has also issued Form No.2, which are enclosed as Annexures in the petition.
Since the assessee has opted for Vivad se Vishwas Scheme, we dismiss this appeal as withdrawn. However, we are granting liberty to the assessee that in case the assessee is not successful in getting through the Vivad se Vishwas Scheme, it is free to get this order recalled. In terms of the above, the appeal is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Decision pronounced in the open Court on conclusion of hearing on 27th June, 2025. (Mahavir Singh) (Manish Agarwal)
VICE PRESIDENT
ACCOUNTANT MEMBER
Dated 30.06.2025
Rohit, Sr. PS