TRIDENT INFORMATION SYSTEMS PVT. LTD.,NEW DELHI vs. ACIT, CPC- TDS, GHAZIABAD

PER BENCH:

The above appeals are a part of batch of appeals in which information has been received that the assessee has opted to settle the dispute relating to the arrears of tax for the captioned assessment years under consideration under The Direct Tax Vivad se Vishwas Act, 2020. It has been stated that the necessary declaration in accordance with Section 4 of The Direct Tax Vivad se Vishwas Act, 2020 has been filed by the assessee. 2.0 Duly Considering the fact that the assessee has filed the necessary declaration in accordance with section 4 of the Direct Tax Vivad se Vishwas Act, 2020. we consign the captioned appeals to the records and treat the same as dismissed. 3.0 However, the aforesaid is subject to a caveat that in case the dispute relating to the arrears of demand for the captioned assessment years is not ultimately resolved in terms of the aforesaid Act, 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. 4.0 The Revenue has no objection with regard to the aforesaid caveat.