Withdrawal of appeal under Vivad Se Vishwas scheme accepted after unopposed request, ending the dispute before ITAT.

The assessee elected to avail the Direct Tax Vivad Se Vishwas Act, 2020 and sought withdrawal of its appeal. As the Department raised no objection, the ITAT treated the appeal as withdrawn and dismissed it accordingly. The operative effect was that the pending appeal did not proceed on merits after the unopposed request to withdraw under the settlement scheme.

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Outcome: The appeal was dismissed as withdrawn on the assessee's request after noting that the assessee had opted for the benefit of the Direct Tax Vivad Se Vishwas Act, 2020.

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