3 I INFOTECH DIGITAL BPS LIMITED (FORMERLY KNOWN AS 3 I INFOTECH BPO LIMITED),DELHI vs. DCIT, CIRCLE-25(1), NEW DELHI

This appeal has been filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)-13, New Delhi dated 20.08.20`8 for the Assessment Year 2010-11. 2. At the outset, ld. AR for the assessee has submitted that since the assessee has settled the issue under Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS’), hence, the assessee wishes to withdraw the instant appeal. In this behalf, the Ld. AR for the assessee submitted Form 1 filed before the 2 authorities. Ld. DR did not controvert the aforesaid proposition. In view of the aforesaid, appeal of the assessee is dismissed as withdrawn. 3. Liberty is granted to the Assessee to revive appeal in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee seeks to restore the appeal in the event assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [Revenue. M/s. Nannusamy by Hon’ble Madras High Court.] 4. In the result, appeal of the assessee is dismissed in the terms aforesaid. Order pronounced in the open court on this 5th day of May, 2025 after the conclusion of hearing. (ANUBHAV SHARMA) ACCOUNTANT MEMBER