ASUS TECHNOLOGY P LTD,MUMBAI vs. DCIT CIR 9(1)(2), MUMBAI

The ld. Authorized Representative (for short „A.R‟) for the assessee at the very outset of the hearing of the appeal submitted that as the assessee company for the aforementioned appeals had opted for “Vivad se Vishwas Scheme, 2020”, therefore, as per instructions it is requested that the said appeals may be allowed to be withdrawn. The ld. A.R took us through the letter that was filed with the Tribunal on 05/06.01.2021 requesting for permission for withdrawal of the aforementioned appeals. It was further submitted by the ld. A.R that “Form 3”, dated 28.12.2020 i.e Certificate under sub-section (1) of Sec. 5 of the Direct Tax Vivad Se Vishwas Act, 2020 had been issued to the assessee by the designated authority. Our attention was drawn by the ld. A.R to the scanned copies of “Form 3” that had been issued to the assessee by the designated authority for the aforementioned years under consideration. In the backdrop of the aforesaid facts the ld. A.R sought liberty for withdrawing the aforementioned appeals.

Per contra, the ld. Departmental Representative (for short „D.R‟) did not raise any objection to the aforesaid request of the counsel for the assessee for withdrawing the abovementioned appeals.

In the backdrop of the aforesaid facts, we herein permit the assessee appellant to withdraw the aforementioned appeals viz. (i) A.Y.2011-12; (ii) for A.Y. 2012- 13; and (iii) ITA No. 4916/Mum/2017 for A.Y. 2013-14.

Resultantly, the captioned appeals filed by the assessee are dismissed as withdrawn.