BAE SYSTEMS INDIA (SERVICES) P.LTD,NEW DELHI vs. ACIT, CIRCLE-4(1), NEW DELHI

The Ld. AR for the assessee has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted the dispute relating to the tax arrears for the Assessment Year under consideration under “Vivad Se Vishwas Scheme, 2020”. An application to this effect has been filed by assessee dated 24.08.2020. 3. The Ld. DR for the Revenue has no objection to the same.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the afore-stated Act, the appellant (i.e. the assessee) shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. The Ld. DR for the Revenue has no objection with regard to the aforesaid caveat.

In the result, the appeal of the assessee is dismissed as withdrawn.

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