As per section 91(3) of scheme assessee is required to withdraw appeals and furnish proof thereof along with intimation of payment under section 92(2) of scheme.Therefore, where assessee wanted to avail benefit as provided under scheme, appeals were to be disposed of as withdrawn with liberty to assessee to approach authority for purpose of availing benefits under scheme.  CBDT Circular no. 12 of 2024 dated 15-10-2024. Followed, JCIT v. Rolta India Ltd (2011) 196 Taxman 594/ 330 ITR 470 (SC)