GENERAL MOTORS INDIA PRIVATE LIMITED,GURGAON vs. ASSESSMENT UNIT, CIRCLE1(1), GURGAON

The assessee has filed an application dated 30.06.2025 for reschedule of appeal as the assessee has opted to settle the issues under the Vivad se Vishwas Scheme, 2024 [in short ‘VSVS’]. The assessee has placed on record copy of Form No. 1 filed under VSVS, 2024. 3. However, the ld. counsel for the assessee submitted that Form 2 is still awaited from the designated authorities. The ld. counsel for assessee prayed for liberty to revive the appeal in case application of assessee fails to mature for any reason under Vivad se Vishwas Scheme, 2024 if he withdraws the appeal.

The ld. DR raised no objection to withdrawal of appeal by the assessee.

Both sides heard. In light of application made by the assessee, appeal of assessee for A.Y 2021-22 is dismissed as withdrawn as assessee has opted to settle the issue under Vivad se Vishwas Scheme. Liberty is granted to the assessee to revive the appeal in case application of assessee under Vivad se Vishwas Scheme, 2024 fails to mature. General Motors India [A.Y 2021-22]

In the result, appeal of assessee in ITA No. 6087/DEL/2024 is dismissed as withdrawn. Order pronounced in open court on 30.06.2025. [MAHAVIR SINGH]