THE ADIT (IT)-3(2), MUMBAI vs. M/S. NAGASE & CO. LTD, MUMBAI

आदेश / O R D E R

Per Bench 1. The captioned cross-appeals for various assessment years contest separate orders of learned first appellate authority on certain grounds as mentioned along with Form 36. 2. The Ld. Counsel for assessee, Shri Nitesh Joshi, at the outset, submitted that the assessee has already opted for settlement of dispute for all these years under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and therefore, the appeals may be dismissed with a liberty to seek restoration in case the assessee do not succeed therein. The Ld. DR also raised similar plea. 3. Since the assessee has already opted for settlement of dispute as aforesaid, all the appeals stand dismissed as withdrawn with liberty to assessee-appellant as well as revenue-appellant to seek restoration of the appeals in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.