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2020 (11) TMI 824 - AT - Income TaxDirect Tax Vivad Se Vishwas Scheme - assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration- HELD THAT:- We have seen the letter dated 17.11.2020 along with Form 1 and 2 filed with income tax department. Considering the aforesaid situation, the present appeal is dismissed. However, this dismissal of appeal is subject to a caveat that in case the dispute relating to tax arrears for the present 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 as per law. The Revenue has no objection with regard to the aforesaid caveat. Appeal of the assessee is dismissed.
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