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2020 (12) TMI 1343 - AT - Income TaxVivad Se Vishwas Scheme, 2020 - assessee has submitted withdrawal application stating that the assessee has opted to settle the dispute relating to the tax arrears - HELD THAT:- As we accept the request of the assessee for withdrawal of the appeal as Pr.CIT-2 has issued Form-3. The aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned A.Y. is not ultimately resolved in terms of the afore-stated Act, the appellant (i.e. the assessee) is at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriate as per law. The Ld.DR for the revenue has no objection with regard to the aforesaid caveat.
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