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<h1>Assessee's appeal under Vivad Se Vishwas Scheme granted for AY 2011-12</h1> The appeal was filed by the assessee against the order of the CIT(A)-1, New Delhi, for AY 2011-12. The assessee requested withdrawal of the appeal under ... Withdrawal of the appeal - opting to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020 - assessee has obtained Form No.4 also from the Department - HELD THAT:- In absence of any objection from the side of the ld. DR, the request of the assessee for withdrawal of the appeal is allowed. Aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Scheme, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. The Revenue has no objection with regard to the aforesaid caveat. Appeal is treated as dismissed for statistical purposes only. Issues involved:Withdrawal of appeal under Vivad Se Vishwas Scheme, 2020 for AY 2011-12.Analysis:The appeal was filed by the assessee against the order of the CIT(A)-1, New Delhi, dated 06.08.2019 for the assessment year 2011-12. During the hearing, the assessee's counsel requested the withdrawal of the appeal, citing that the assessee had chosen to settle the tax arrears dispute for the relevant assessment year under the Vivad Se Vishwas Scheme, 2020. The counsel informed that the assessee had obtained Form No.4 from the Department, supporting the claim. Consequently, the counsel urged that the appeal be allowed to be withdrawn.The request for withdrawal of the appeal was granted in the absence of any objection from the side of the ld. DR. However, it was specified that if the dispute regarding tax arrears for the said assessment year is not resolved as per the Scheme, the assessee retains the right to approach the Tribunal for reinstatement of the appeal. It was agreed that the Tribunal would consider such an application in accordance with the law. The Revenue did not raise any objection to this caveat.As a result, the appeal was treated as dismissed for statistical purposes only. The order was pronounced in the open court on 19.01.2023.
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