GIRISHKUMAR KRISHNALAL MISTRY (HUF),VALSAD vs. INCOME TAX OFFICER,(INTERNATIONAL TAXATION), SURAT

Assessee by Shri Amrin Pathan, Ld.A.R Revenue by Mrs Anupama Singla, Sr-DR Date of hearing 17.09.2021 Date of pronouncement 17.09.2021 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of ld. Commissioner of Income tax (Appeals)-13, Ahmedabad dated 16.11.2018 for assessment year 2012-13.This appeal came up hearing today (17th September 2021), the learned Counsel for 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 he may be allowed to withdraw his appeal.

Girishkumr K Mistry (A.Y. 12-13) 3. We have considered the submissions of both the parties and considering the facts that the assessee has already filed application before the prescribed authority under VSV-20 and have received Form-3 vide acknowledgement No. 227039410250121dated 25.01.2021 from designated authority. Hence, the appeal of the assessee is dismissed as withdrawn with liberty to the assessee as well as to the revenue that in case, if the applications preferred by the assessee under VSV-20 does not get finally settled for any reason whatsoever, then both the parties are at liberty to prefer Miscellaneous Application before this Tribunal for restoration of this appeal or any further direction and in such event, the appeals shall get restored. The assessing officer is directed to pass the consequential order.