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“Vivad se Vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20204,976 judgments

The decision most relied on for Vivad se Vishwas is Damodar Valley Corpn v. Addl. CIT (66 Taxmann.com 25), cited in 14 judgments on BharatTax.

Leading authorities on Vivad se Vishwas

Damodar Valley Corpn v. Addl. CIT
66 Taxmann.com 25 · 2016 · ITAT
14
citing judgments

The Tribunal's decision in the assessee's own case on a specific issue is binding on the Revenue for subsequent assessment years, especially when the assessee has availed the Vivad se Vishwas scheme and appeals have been dismissed on similar grounds.

Judgments citing Vivad se Vishwas

Weldon Polymers Private Limited, Delhi vs. ACIT, Central Circle- 20, Delhi, New Delhi

Appeal is dismissed in above terms subject to all just exceptions

ITA 1269/DEL/2024[2010-11]Status: DisposedITAT Delhi19 Dec 2024AY 2010-11

Bench: Shri Satbeer Singh Godaraassessment Year: 2010-11

Section 271(1)(c)

herein has filed application dated 16.12.2024 stating that for the impugned assessment year, it 2 has opted for settlement under the Direct Taxes Vivad Se Vishwas Act, 2020(2.0). The Revenue is very fair in not disputing all these averments at this stage. 3. This assessee’s instant appeal

Weldon Polymers Private Limited, New Delhi vs. ACIT, Central Circle-20, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 841/DEL/2020[2010-11]Status: DisposedITAT Delhi19 Dec 2024AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar[Assessment Year : 2010-11] Weldon Polymers Pvt.Ltd. Vs Acit, Dsm, 609-610, Dlf Tower Central Circle-20, Shivaji Marg, Moti Nagar, New Delhi. New Delhi-110015. Pan-Aaacw6549H Appellant Respondent Appellant By Shri Tarun Chanana, Adv. & Ms. Ananya Kapoor, Adv. Respondent By Ms. Harpreet Kaun Hansra, Sr.Dr Date Of Hearing 19.12.2024 Date Of Pronouncement 19.12.2024 Order

Section 147Section 250(6)

Counsel for the assessee submitted that as per the instruction of the client, the assessee is opting for the ongoing “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. The Ld. Counsel thus submitted that the assessee does not seek to pursue the said appeal owing to exercise of option

DCIT, Circle-21(1), New Delhi vs. Ranjitgarh Finance Co. P.Ltd, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 7555/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Dec 2024AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar[Assessment Year : 2014-15] Dcit Vs Ranjitgarh Finance Co.P.Ltd. Circle-21(1) Lp-11 C Pitampura New Delhi. New Delhi-110034. Pan-Aabcr8108C Appellant Respondent Appellant By Ms. Harpreet Kaur Hansra, Sr. Dr Respondent By Shri Mukesh Sukhija, Adv. Date Of Hearing 19.12.2024 Date Of Pronouncement 19.12.2024 Order Per Pradip Kumar Kedia, Am : The Instant Appeal Has Been Filed At The Instance Of The Revenue Seeking To Assail The First Appellate Order Dated 04.09.2018 Passed By Ld. Commissioner Of Income Tax(A)-7, New Delhi [“Ld.Pr. Cit”] U/S 250(6) Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 30.12.2016 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2014- 15. 2. When The Matter Was Called For Hearing, The Ld. Counsel For The Assessee Submitted That As Per The Instruction Of The Client, The Assessee Is Opting For The Ongoing “The Direct Tax Vivad Se Vishwas (Dtvsv) Scheme, 2024”. The Learned Counsel Thus Submitted That The Assessee Does Not Seek To Pursue The Said Appeal Owing To Exercise Of Option For Availing Dtvsv Scheme & Consequently Requested That The Written Application For Withdrawal Of Appeal May Please Be Granted.

Section 143(3)Section 250(6)

Counsel for the assessee submitted that as per the instruction of the client, the assessee is opting for the ongoing “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. The learned Counsel thus submitted that the assessee does not seek to pursue the said appeal owing to exercise of option

Venugopal Reddy, Hyderabad vs. Assistant Director of Income Tax, International Taxation -2, Hyderabad

In the result, the appeal of the assessee is dismissed as 'withdrawn'

ITA 613/HYD/2023[2021-2022]Status: DisposedITAT Hyderabad18 Dec 2024AY 2021-2022

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaassessment Year: 2021-22 Venugopal Reddy, Vs. The Assistant Director Of Income Tax, Jubilee Hills, International Taxation – 2, Hyderabad. Hyderabad. Pan : Bsdpr2467N. (Appellant) (Respondent) Assessee By: Ms. Mrudulatha Devdas Appeared For Shri K.C. Devdas, C.A. Revenue By: Shri B. Bala Krishna – Cit-Dr Date Of Hearing: 18.12.2024 Date Of Pronouncement: 18.12.2024

For Appellant: Ms. Mrudulatha Devdas appeared for Shri K.C. Devdas, C.AFor Respondent: Shri B. Bala Krishna – CIT-DR

outset, the Learned Counsel for the assessee submitted that the assessee wishes to avail Direct Tax “Vivad Se Vishwas Scheme, 2024" and hence, would like to withdraw this appeal. 3. After hearing both the parties, we dismiss the appeal of the assessee with a liberty to approach the Tribunal ... assessee's case is not accepted in Vivad se Vishwas Scheme 2024 by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file Miscellaneous Application before the Tribunal within the time limit prescribed under the Act to reinstate assessee's appeal. Ordered accordingly

Kismet Exports and Investments Pvt Ltd, Mumbai vs. Assistant Commissioner of Income Tax (4)(3)(1), Mumbai

In the result, the appeal by the assessee is dismissed as withdrawn

ITA 1904/MUM/2024[2014-15]Status: DisposedITAT Mumbai17 Dec 2024AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Sandeep Singh Karhail

For Appellant: Shri Bhupendra Shah and Shri Bhupendra FafadiaFor Respondent: Shri Hemanshu Joshi, Sr.DR
Section 250Section 271(1)(c)

hearing, the learned AR of the assessee filed a letter dated 13.12.2024 along with a copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 and stated that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. Along with the letter mentioned above

Sanjiv Maheshwari, New Delhi vs. Income Tax Officer, New Delhi

Appeal is dismissed as withdrawn subject to all just exceptions

ITA 4624/DEL/2024[2016-17]Status: DisposedITAT Delhi17 Dec 2024AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. Brajesh Kumar Singhita No. 4624/Del/2024 : Asstt. Year : 2016-17 Sanjiv Maheshwari, Vs Income Tax Officer, 156, Golf Links Road, New Delhi New Delhi-110003 (Appellant) (Respondent) Pan No. Agspm6599C Assessee By : None Revenue By : Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing: 27.12.2024 Date Of Pronouncement: 27.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2016-17, Arises Against The Order Of Cit(A)/Nfac, Delhi’S Order Dated 08.08.2024 In Din & Order No. Itba/Nfac/S/250/2024- 25/1067466064(1), In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr. DR
Section 147

appeal with ITAT New Delhi against the order of NFAC Appeal vide acknowledge no. 1727784940 dated 01.10.2024. Now assessee has opted the scheme Vivad se Vishwas Scheme 2.0, therefore wants to withdraw appeal pending for hearing with ITAT New Delhi.”” 2 Sanjiv Maheshwari 3. Learned departmental representative submits that

Sanjiv Maheshwari, New Delhi vs. Income Tax Officer, New Delhi

ITA 4623/DEL/2024[2015-16]Status: DisposedITAT Delhi17 Dec 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

Section 144Section 147

filed identical application(s) dated 25.12.2024 stating therein that for the impugned assessment years, he has opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020 (2.0) and wishes to withdraw the instant appeals. The Revenue is very fair in not disputing all these averments at this stage

Smt. Kamlesh Gupta, Lucknow vs. Assistant Commissioner of Income Tax, Lucknow

In the result, the appeal of the assessee is dismissed as

ITA 22/LKW/2023[2014-15]Status: DisposedITAT Lucknow13 Dec 2024AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri. Saurabh Dubey, CIT(DR)
Section 143Section 143(2)

natural justice.” 2. At the outset, the Ld. Counsel for the assessee submitted that the dispute has been settled under the Direct Tax Vivad se Vishwas Scheme, 2024 and prayed for withdrawal of the appeal. And a letter dated 06.12.2024 along with Form no. 2 is placed on record ... most respectfully submitted that in relation to aforesaid appeal, the appellant assessee had filed a declaration in Form 1 under Direct Tax Vivad se Vishwas Act, 2024. In response to the declaration filed by the appellant, the Principal Commissioner of Income-tax, Lucknow has issued a certificate in Form

Eurofins Peenya Resources Private Limited (Formerly Known As Eurofins Advinus Limited), Bangalore vs. Deputy Commissioner of Income-Tax, Circle-2(1)(1), Bangalore

In the result, the appeal for AY 2013-14 is partly allowed

ITA 1114/BANG/2023[2014-15]Status: DisposedITAT Bangalore13 Dec 2024AY 2014-15

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadav

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144BSection 147Section 148Section 148ASection 250

section 143(3) of the Act and related disallowance made vide the order under section 143(3) were settled under the Direct Tax Vivad se Vishwas Act, 2020. The learned assessing officer has erred in reopening assessment under section 147 on mere change of opinion. which ... appeal before the ld. CIT(A) wherein the appeal of the assessee was dismissed. Thereafter The assessee has filed an application under the Vivad Se Vishwas Act, 2020 (VSV Act) for the same assessment year on 8.2.2020 which is placed at page 249 of the PB against which Form

M/S. Eurofins Peenya Resources Private Limited(Formerly Know As Eurofins Advinus Limited), Bangalore vs. Deputy Commissioner of Income-Tax, Circle-2(1)(1), Bangalore

In the result, the appeal for AY 2013-14 is partly allowed

ITA 1113/BANG/2023[2013-14]Status: DisposedITAT Bangalore13 Dec 2024AY 2013-14

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadav

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144BSection 147Section 148Section 148ASection 250

section 143(3) of the Act and related disallowance made vide the order under section 143(3) were settled under the Direct Tax Vivad se Vishwas Act, 2020. The learned assessing officer has erred in reopening assessment under section 147 on mere change of opinion. which ... appeal before the ld. CIT(A) wherein the appeal of the assessee was dismissed. Thereafter The assessee has filed an application under the Vivad Se Vishwas Act, 2020 (VSV Act) for the same assessment year on 8.2.2020 which is placed at page 249 of the PB against which Form

Inder Dutt Sharma, Shimla vs. Income Tax Officer, Shimla

In the result, appeal of the Assessee is dismissed

ITA 791/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh12 Dec 2024AY 2011-12

Bench: The Worthy Cit(A), Wherein The Appeal Was Dismissed, Thereafter Assessee Further Preferred Appeal Before Your Good Self.

For Appellant: NoneFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 143(3)

appeal was dismissed, thereafter assessee further preferred appeal before your good self. Sir, it is submitted that assessee have opted for Scheme under Vivad se Vishwas Act, 2024, copy of Form-1 is enclosed herewith. It is therefore requested that appeal filed ma) kindly be treated as withdrawn. Thanking

Aravind Mahankali, Hyderabad vs. ACIT., Circle-1, Kurnool

In the result, the appeal of the assessee is dismissed as 'withdrawn'

ITA 153/HYD/2024[2015-2016]Status: DisposedITAT Hyderabad12 Dec 2024AY 2015-2016

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaassessment Year: 2015-16 Aravind Mahankali, Vs. The Assistant Commissioner Of Income Tax, Hyderabad. Kurnool. Pan : Ajkpm8155H (Appellant) (Respondent) Assessee By: Shri Pruthvesh, Advocate Appeared For Shri Gvn Hari, Advocate Revenue By: Ms. M. Narmada – Cit-Dr Date Of Hearing: 12.12.2024 Date Of Pronouncement: 12.12.2024

For Appellant: Shri Pruthvesh, Advocate appeared for Shri GVN Hari, AdvocateFor Respondent: Ms. M. Narmada – CIT-DR

outset, the Learned Counsel for the assessee submitted that the assessee wishes to avail Direct Tax “Vivad Se Vishwas Scheme, 2024" and hence, would like to withdraw this appeal. 3. After hearing both the parties, we dismiss the appeal of the assessee with a liberty to approach the Tribunal ... assessee's case is not accepted in Vivad se Vishwas Scheme 2024 by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file Miscellaneous Application before the Tribunal within the time limit prescribed under the Act to reinstate assessee's appeal. Ordered accordingly

Ramakrishnan Senthil Kumar, Chennai vs. ITO, Ncc-19(1), Chennai

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 1946/CHNY/2024[2015-16]Status: DisposedITAT Chennai12 Dec 2024AY 2015-16

Bench: Shri George George Kand Shri Jagadishआयकर अपील सं./Ita No.: 1946/Chny/2024 िनधा"रण वष"/Assessment Year: 2015-16 Shri Ramakrishnan Senthil Kumar, The Income Tax Officer, New No.80, Old No.25, Vs. Non-Corporate Circle -19(1), I Avenue, Ashok Nagar, Chennai. Chennai – 600 083. Pan: Ammps 5348D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Abhishek Murali, Ca (Through Virtual Mode) ""यथ" क" ओर से/Respondent By : Ms. Anitha, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 12.12.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.12.2024

For Appellant: Shri Abhishek Murali, CAFor Respondent: Ms. Anitha, Addl. CIT
Section 250

time of hearing, the ld.AR for the assessee has filed copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV 2024) and stated that assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In light of the above, we dismiss the appeal ... assessee with a liberty to reinstate the appeal if his application under Direct Tax Vivad Se Vishwas Scheme, 2024, is not accepted. 3. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 12th December, 2024 at Chennai. (जगद

Mullakara Chacko Rixon, Erode vs. Commissioner of Income Tax (Appeal), Chennai

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 1239/CHNY/2024[2009-2010]Status: DisposedITAT Chennai12 Dec 2024AY 2009-2010

Bench: Shri George George Kand Shri Jagadishआयकर अपील सं./Ita No.: 1239/Chny/2024 िनधा"रण वष"/Assessment Year: 2009-10 Shri Mullakara Chacko Rixon, The Assistant Commissioner D.No.24, 25, Venkatachalam Street, Vs. Of Income Tax, Erode – 638 001. Circle – 1, Erode. Pan: Aelpr 2636E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri N.V. Krishnan, Advocate (Through Virtual Mode) ""यथ" क" ओर से/Respondent By : Ms. Anitha, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 12.12.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.12.2024

For Appellant: Shri N.V. Krishnan, AdvocateFor Respondent: Ms. Anitha, Addl. CIT
Section 250

time of hearing, the ld.AR for the assessee has filed copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV 2024) and stated that assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In light of the above, we dismiss the appeal ... assessee with a liberty to reinstate the appeal if his application under Direct Tax Vivad Se Vishwas Scheme, 2024, is not accepted. 3. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 12th December, 2024 at Chennai. (जगद

Shivlal, Bengaluru vs. The Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru

In the result, both the appeals filed by the assessee are dismissed as withdrawn

ITA 1372/BANG/2024[2015-16]Status: DisposedITAT Bangalore12 Dec 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri Ganesh R Gale, Standing counsel for department
Section 250

dismiss these appeals of the assessee as withdrawn with a liberty to reinstate the appeals, if the assessee’s application under direct tax Vivad Se Vishwas Scheme, 2024 are not accepted. 3. In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced

Shivlal, Bengaluru vs. The Deputy Commissioner Income Tax, Central Circle-1(3), Bengaluru

In the result, both the appeals filed by the assessee are dismissed as withdrawn

ITA 1371/BANG/2024[2014-15]Status: DisposedITAT Bangalore12 Dec 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri Ganesh R Gale, Standing counsel for department
Section 250

dismiss these appeals of the assessee as withdrawn with a liberty to reinstate the appeals, if the assessee’s application under direct tax Vivad Se Vishwas Scheme, 2024 are not accepted. 3. In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced

Suresh Laxman Padhye, Mumbai vs. Income Tax Officer Ward 26 3 3 Mumbai, Mumbai

In the result, the appeal filed by the Assessee is dismissed as withdrawn with liberty to the parties as mentioned above

ITA 3555/MUM/2024[2013-14]Status: DisposedITAT Mumbai12 Dec 2024AY 2013-14

Bench: Shri Narender Kumar Choudhryassessment Year: 2013-14

For Appellant: Shri Kalplesh Tularkar, Ld. A.RFor Respondent: Shri V.K. Chaturvedi, Sr. D.R
Section 250

Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2013-14. 2. In the instant case, the Assessee has opted for Vivad Se Vishwas Scheme, (in short “VSVS”) 2024 and in pursuance to that has filed Form No.2 wherein requisite amount has already been determined

Soumil Pravin Shah, Mumbai vs. Income Tax Officer Ward 25(1)(2), Mumbai

In the result, the appeal filed by the Assessee, is dismissed as

ITA 2275/MUM/2024[2013-14]Status: DisposedITAT Mumbai12 Dec 2024AY 2013-14

Bench: Shri Narender Kumar Choudhry

For Appellant: Ms. Radhika Tonde, Ld. A.RFor Respondent: Mr. V.K. Chaturvedi, Sr. D.R
Section 250

Income Tax Act, 1961 (in short `the Act') for the A.Y. 2013-14. 2. In the instant case, the Assessee has opted for Vivad Se Vishwas Scheme, (in short “VSVS”) 2024 and in pursuance to that has filed Form no.1. 2024. 3. The Ld. D.R. did not refute the claim

Bucher Hydraulics Private Limited, Gurgaon vs. DCIT, Circle-4(2), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 799/DEL/2022[2011-12]Status: DisposedITAT Delhi12 Dec 2024AY 2011-12

Bench: Shri M. Balaganesh & Shri Anubhav Sharmabucher Hydraulics Pvt. Ltd, Vs. Dcit, Plot No. 6, Sector-5, Imt Circle-4(2), Manesar, Gurugaon, New Delhi Haryana (Appellant) (Respondent) Pan: Aaecs5991H

For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri Mathew Jacob, Sr. DR
Section 143(3)Section 4Section 91(1)Section 91(4)

hereinafter referred to as „the Act‟) 2. The assessee filed a letter dated 10.12.2024 before us stating that he has availed the Vivad Se Vishwas Scheme, 2024 introduced by the Statute to settle the tax disputes prevailing in this year by filing Form 1 u/s 91(1) and an undertaking ... Direct Tax Vivad Se Vishwas Scheme (DTVSV) 2024. The contents of the letter is as under:- “SUB: PRAYER FOR GRANTING PERMISSION TO WITHDRAW APPEAL MAY IT PLEASE YOUR HONOURS, Bucher Hydraulics Pvt. Ltd The above noted appeal is fixed for hearing before the Hon'ble 'H' Bench on Thursday

Sreenivasulu Vemula, Kadapa vs. Income Tax Officer, Ward-1, Proddatur

In the result, appeal filed by the assessee is dismissed

ITA 894/HYD/2024[2016-17]Status: DisposedITAT Hyderabad10 Dec 2024AY 2016-17

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.894/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2016-17) Sreenivasulu Vemula Vs. Income Tax Officer Kadapa Ward-1 [Pan : Afmpv6994B] Proddutur (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Vinod, Ar रधजस् व द्वधरध/Revenue By:: Ms. Reema Yadav, Dr सुिवधई की तधरीख/Date Of Hearing: 10/12/2024 घोर्णध की तधरीख/Date Of 10/12/2024 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.07.2024 Of The Learned Commissioner Of Income Tax (Appeals) [Learned Cit(A)], National Faceless Appeal Centre (Nfac), Delhi, Relating To A.Y.2016-17. 2. At The Outset, The Learned Counsel For The Assessee Has Filed A Letter Dated 04.12.2024 For Withdrawal Of The Appeal On The Ground That The Appellant Has Settled The Tax Dispute Under Vivad Se Vishwas Scheme, 2024 & Claimed That The Competent Authority Has Issued Form 2 Under The Scheme. He

For Appellant: Shri P.Vinod, ARFor Respondent: : Ms. Reema Yadav, DR

filed a letter dated 04.12.2024 for withdrawal of the appeal on the ground that the appellant has settled the tax dispute under Vivad Se Vishwas Scheme, 2024 and claimed that the competent authority has issued Form 2 under the Scheme. He 2 further submitted that the appeal filed ... assessee may be dismissed with a liberty to reinstate the appeal, in case, for any reason, the application filed by the assessee under Vivad Se Vishwas Scheme, 2024 is rejected by the competent authority. 3. The Ld.DR present for the revenue did not raise any objection for withdrawal