SHRIMATE INFRASTRUCTURE PVT. LTD (CONVERTED INTO SHRIMATE INFRASTRUCTURE LLP),AHMEDABAD vs. THE JCIT (OSD), CENTRAL CIRCLE-2(2), AHMEDABAD

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ITSSA 160/AHD/2021Status: DisposedITAT Ahmedabad02 April 2025AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw its appeals. The reasoning was based on the assessee's written submission dated 02/04/2025, wherein the assessee explicitly sought permission to withdraw the appeals. The Revenue did not object to this request. Consequently, all four appeals filed by the assessee were dismissed as withdrawn. No other issues were decided, and the validity of the assessment order itself, or the grounds for challenging it, were not adjudicated upon by the Tribunal in these proceedings.

What were the facts?

The assessee, Shrimate Infrastructure Pvt. Ltd. (converted to Shrimate Infrastructure LLP), filed four appeals before the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench 'C', for Assessment Years (AYs) 2012-13 to 2015-16. These appeals challenged the common order dated 03/08/2021 passed by the Commissioner of Income Tax (Appeals)-12, Ahmedabad, which arose from assessment orders passed under section 153A read with section 143(3) of the Income Tax Act, 1961, by the Joint Commissioner of Income Tax (OSD), Central Circle-2(2), Ahmedabad, dated 16/04/2021. The appeals were heard on 02/04/2025.

What were the issues?

1. Whether the assessee's appeals are to be dismissed as withdrawn, as per the assessee's request. The assessee argued that it has filed a separate appeal challenging the validity of the assessment order being barred by limitation and therefore, all four appeals filed before the ITAT are required to be withdrawn. The Revenue, represented by the CIT-DR, stated that it had no objection to the withdrawal of these appeals.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: MS. SUCHITRA KAMBLE & SHRI MAKARAND V. MAHADEOKAR

For Appellant: Shri Parin S. Shah, AR
Hearing: 02/04/2025Pronounced: 02/04/2025

आदेश की !ितिलिप अ"ेिषत/Copy of the Order forwarded to : अपीलाथ# / The Appellant 1. !$थ# / The Respondent. 2. संबंिधत आयकर आयु& / Concerned CIT 3. आयकर आयु& अपील 4. ( ) / The CIT(A)-12, Ahmedabad िवभागीय !ितिनिध आयकर अपीलीय अिधकरण राजोकट/DR,ITAT, Ahmedabad, 5. , , गाड+ फाईल / 6. Guard file.

आदेशानुसार/ BY ORDER, स$ािपत !ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad

1.

Date of dictation (copied matter) : 02.4.2025 02.4.2025 2. Date on which the typed draft is placed before the : Dictating Member. 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating : Member for pronouncement. 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the : 2.4.25 Sr.P.S./P.S. 7. Date on which the file goes to the Bench Clerk. : 2.4.25 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar : for signature on the order. 10. Date of Despatch of the Order :

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