What did the Tribunal hold?

The Tribunal considered the submissions and allowed the withdrawal of the appeal. It granted liberty to both parties to seek restoration if the VSV scheme settlement fails.

The assessee filed an appeal against the assessment order. During the pendency of the appeal, the assessee applied for the benefits of the Vivad se Visvas Scheme, 2020 and received Form-3. The assessee requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Visvas Scheme.

Smt. Naliniben Bharatbhai Patel vs ITO | ITAT Surat 2021

Assessee by Mrs. Chetali Shah, C.A Revenue by Mrs. Anupama Singla, Sr-DR Date of hearing 03.12.2021 Date of pronouncement 03.12.2021 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the orders of ld. Commissioner of Income tax (Appeals)-1 Surat, dated 10.04.2019, which in turn arise from the assessment order under section 144 of the Income Tax Act, 1961 dated 28.03.2016 for assessment year (AY) 2013-14. The appeal came up hearing on today (03.12.2021). At the time of hearing the learned authorised representative (AR) of the assessee submits that the assessee has applied for seeking the benefits of Vivad se Visvas Scheme -2020 (VSV-20) and received Form-3 of VSV-20 from designated authority. The learned counsel for the assessee further submits that she may be allowed to withdraw this appeal.

On the other hand the learned Senior Departmental Representative (Sr. DR) submits that he has no objection, if the appeal of the assessee is dismissed.

SMT. NALINIBEN BHARATBHAI PATEL,SURAT vs. ITO, WARD-1, SURAT

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