HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED,GURGAON vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL -TDS, GHAZIABAD
Before: SHRI YOGESH KUMAR U.S. & SHRI BRAJESH KUMAR SINGH
PER BENCH:
Assessee filed the above captioned appeals challenging the orders dated 08/11/2023 passed by the Commissioner of Income Tax
(Appeals)-23, New Delhi for Assessment Year 2021-22 (Quarter 2 & 3) and for Assessment Year 2022-23 (Quarter 2 & 3) respectively.
2. The Assessee filed a letter dated 07/02/2025 seeking to withdraw the captioned appeals on the ground that Assessee has opted to avail benefits of ‘ Direct Tax Vivad se Vishwas Scheme, 2024’
(‘VSV’) and Form No. 1 &2 has been issued and also sought for liberty to pursue the litigation on same issue for other years.
4. Recoding the submission made by the Assessee, we dismiss the Appeals of the Assessee with a liberty to get the Appeals restored in case of application under DTVSV-2024 fails for any reason.
Furtherthe dismissal of the present appeals shall not come in the way of the Assessee in pursuing the litigation on the same issue for other
Assessment Years.
5. In the result, appeals filed by the Assessee are dismissed as withdrawn.
Order pronounced in the open court on13thFebruary, 2025 (BRAJESH KUMAR SINGH)
JUDICIAL MEMBER
Date:-13.02.2025
R.N, Sr.P.S*