GRID SOLUTIONS SAS,FRANCE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTERNATIONAL TAX 1(3)(1), NEW DELHI

PER AVDHESH KUMAR MISHRA, AM The appeal filed by the assessee is directed against the assessment order dated 19.10.2023 passed under section 143(3)/144C(13) of the Income Tax Act, 1961 (Act) by the Assistant Commissioner of Income Tax, Circle- 1(3)(1), New Delhi. 2. The assessee has filed an application dated 04.06.2025 for withdrawal of this appeal on the reasoning that it has opted to settle the disputed issues under the Vivad se Vishwas Scheme, 2024. The assessee has placed on the ITA No.3681 /Del/2023 Grid Solutions SAS, France 2 record the copy of Form No. 2 filed under the Vivad se Vishwas Scheme, 2024. The Authorized Representative for the assessee prayed for liberty to revive this appeal in case the application of the assessee fails to mature for any reason under the Vivad se Vishwas Scheme, 2024. 3. The Ld. Sr. DR did not raise any objection to withdrawal of this appeal. 4. In view of the above-mentioned application of the assessee, the appeal of assessee for Assessment Year 2021-22 is dismissed as withdrawn as the assessee has opted to settle the disputed issues under Vivad se Vishwas Scheme. Liberty is granted to the assessee to revive this appeal in case its application under Vivad se Vishwas Scheme, 2024 fails to mature. 5. In view of the above, the appeal of the assessee stands dismissed as withdrawn. Order pronounced in open Court on 6th June, 2025 (MAHAVIR SINGH) (AVDHESH KUMAR MISHRA) VICE PRESIDENT ACCOUNTANT MEMBER

Dated: 06/06/2025
Binita, Sr. PS