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2021 (10) TMI 1337 - AT - Income TaxDirect Tax Vivad Se Vishwas Act, 2020 - appeal by the Revenue is directed against order passed by learned Commissioner of Income Tax (Appeals) for assessment year 2012-13 - assessee seeks permission to treat the appeal as deemed to be withdrawn under the provisions of Direct Tax Vivad Se Vishwas Act, 2020 - HELD THAT:- As the Form No. 3 has been issued in the case of the assessee, the appeal of the Revenue is deemed to be withdrawn. Hence, the appeal is dismissed as withdrawn. However, if the tax arrears in dispute is not ultimately paid, the Revenue shall be at liberty to file application for recall of the order and the Tribunal shall consider such application appropriately as per law.
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