What did the Tribunal hold?

The Tribunal noted that the assessee had applied for and received Form-3 under the VSV-20 Scheme. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal against an assessment order. During the hearing, the Revenue's representative informed the Tribunal that the assessee had opted for the Vivad se Vishwas Scheme (VSV-20).

What were the issues?

The primary issue was the impact of the assessee opting for the Vivad se Vishwas Scheme on the pending appeal before the Tribunal.

Prakashbhai Maganbhai Patel, Tapi vs ITO | ITAT Surat 2021

Assessee by None 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 04.10.2019, which in turn arise from the assessment order under section 143(3) r.w.s 147 of the Income Tax Act, 1961 dated 11.12.2015 for assessment year (AY) 2008-09. The appeal came up hearing on today (03.12.2021). At the time of hearing the learned Senior Departmental Representative (DR) invited our attention the letter dated 29.11.2021 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 and she has no objection, if the appeal of the assessee is dismissed.

We have considered the submission of Ld. Sr. DR of the Revenue and the facts that the assessee has opted VSV-20 Scheme before the prescribed authority and have received Form-3 vide acknowledgement No. 794268850081220 dated 08.12.2020 from designated authority. Hence, the appeal of the assessee is

PRAKASHBHAI MAGANBHAI PATEL,TAPI vs. ITO, WARD-2, SURAT

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