DASSAULT SYSTEMES SE,10, RUE MARCEL DASSAULT, CS 40501, 78946 VELIZY VILLACOUBLAY CEDEX, FRANCE vs. ACIT CIRCLE 1(2)(2) INTERNATIONAL TAXATION, NEW DELHI

These appeals filed by the assessee are directed against the orders, dated 18.06.2018, 28.04.2023 and 22.09.2023, passed under section 143(3) r.w.s.144C(13) of the Income Tax Act, 1961 by the Assistant Commissioner of Income Tax, Circle- 1(2)(2), International Taxation, New Delhi.

The assessee has filed applications for the above-mentioned appeals; 1898/DEL/2023 and 3238/DEL/2023 dated 14.05.2025 for withdrawal of these appeals for AY 2014-15, 2020-21 and 2021-22 on the reasoning that it has opted to settle the disputed issues for these years under the Vivad se Vishwas Scheme, 2024. The assessee has placed on record copies of Form No. 2 filed under VSVS, 2024. The Ld. Authorized Representative for assessee prayed for liberty to revive appeals in case any of the applications of the assessee fails to mature for any reason under Vivad se Vishwas Scheme, 2024.

The Ld. Sr. DR raised no objection to withdrawal of these appeals by the assessee.

Heard. In view of the above-mentioned applications of the assessee, the above captioned appeals of the assessee for AY 2014-15, 2020-21 and 2021-22 are dismissed as withdrawn as the assessee has opted to settle the disputed issues of these years under Vivad se Vishwas Scheme. Liberty is granted to the assessee to revive the appeal if any of its application under Vivad se Vishwas Scheme, 2024 fails to mature.

In view of the above, these appeals of the assessee stand dismissed as withdrawn.