KOBELCO CRANES INDIA PRIVATE LIMITED (MERGED WITH KOBELCO CONSTRUCTION EQUIPMENT INDIA PRIVATE LIMTIED),NOIDA vs. ACIT, CIRCLE-14(2), NEW DELHI

PER BENCH All these five appeals are filed by the Assessee and Revenue against different orders of the Ld. CIT(Appeals)-44, New Delhi for the assessment years 2012-13, 2013-14 &2014-15 respectively . 2. Learned AR representing the assessee at the outset submitted that assessee has filed an application for withdrawal of the instant appeals on the ground that for the impugned assessment years under consideration he has opted for settlement under Vivad Se Vishwas Scheme, 2024. A copy of Form no. 2 under the said

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Kobelco Cranes India Pvt. Ltd.

scheme in each of the appeal has also been annexed along with the application.
Accordingly, the learned counsel submitted that assessee may be allowed to withdraw the instant appeals. The Revenue could not controvert the averments made in the application.
3. Under these facts and circumstances of the matter the appeals are dismissed as withdrawn. However, the appellant is granted liberty, in the event of benefit under the VSVS Scheme, 2024 is not extended to him, for revival of the appeals before the Tribunal by making appropriate application.
4. The appeals are dismissed as withdrawn.
Order pronounced in open court on 18/03/2025 (AVDHESH KUMAR MISHRA)
JUDICIAL MEMBER
Dated: 18/03/2025

*Kavita Arora*