NIRANJANABEN JAYANTKUMAR MEHATA,,SURAT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1 , SURAT

Assessee by Shri Bipin Jariwala – Advocate Revenue by Ms. Anupama Singla – Sr. DR Date of hearing 09.09.2021 Date of pronouncement 09.09.2021 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.Principal Commissioner of Income Tax, Surat-1 dated 27.03.2018 for assessment year (AY) 2013-14. This appeal came up hearing on 9th 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 vide Certificate No.808582830121220 dated 12.12.2020. The learned counsel for the assessee further submits that he may be allowed to withdraw his appeal.

A.Y. 2013-14 Niranjanaben Jayantkumar Mehta 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. No.808582830121220 dated 12.12.2020 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 Hence, the appeal of the assessee is dismissed as withdrawn with liberty to the assessee as well as to the revenue that in case, if the applications preferred by the assessee under VSV-20 does not get finally settled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.