SHALIGRAM INFRA PROJECTS LLP ( LTD. LIABILITY PARTNERSHIP),AHMEDABAD vs. THE JCIT (OSD), CENTRAL CIRCLE-2(2), AHMEDABAD

ITSSA 162/AHD/2021Status: DisposedITAT Ahmedabad24 March 2025AY 2012-132 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the withdrawal of the appeals filed by the assessee. The decision was based on the assessee's written request and the lack of objection from the revenue. The Tribunal noted the letter submitted by the assessee's AR seeking permission to withdraw the appeals, which were filed against the orders of the CIT(A) for AYs 2012-13 to 2016-17. Since the revenue had no objection, the Tribunal acceded to the assessee's request. Consequently, all the appeals filed by the assessee were dismissed as withdrawn. The operative direction was to dismiss the appeals as withdrawn. No issues were expressly left undecided.

What were the facts?

The assessee, Shaligram Infra Projects LLP, filed appeals before the Income Tax Appellate Tribunal (ITAT), Ahmedabad, challenging orders passed by the Commissioner of Income-tax (Appeals)-12, Ahmedabad, under Section 250 of the Income-tax Act, 1961. These appeals pertained to Assessment Years (AY) 2012-13 to 2016-17. During the hearing on March 24, 2025, the assessee's authorized representative (AR) submitted a letter requesting permission to withdraw the appeals. The letter stated that the appeals were filed challenging the validity of the Assessment Order being barred by limitation, but the appellant now wished to withdraw them. The revenue's representative had no objection to the withdrawal.

What were the issues?

1. Whether the assessee is permitted to withdraw the appeals filed against the orders of the CIT(A) for AYs 2012-13 to 2016-17, relating to the validity of the Assessment Order being barred by limitation? Assessee's Contention: The assessee, through its AR, submitted a letter dated March 24, 2025, requesting permission to withdraw the appeals. The reason cited for withdrawal was a change in the appellant's decision to pursue the appeals, despite the initial challenge being on the ground of limitation of the Assessment Order. Revenue's Contention: The learned Departmental Representative (CIT-DR) stated that they had no objection to the withdrawal of the appeals.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

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

For Appellant: Shri Parin S. Shah, AR

Hearing: 24/03/2025Pronounced: 24/03/2025

आयकर आयकर अपील�य आयकर आयकर अपील�य अपील�य अ�धकरण अपील�य अ�धकरण अ�धकरण, अहमदाबाद अ�धकरण अहमदाबाद अहमदाबाद �यायपीठ अहमदाबाद �यायपीठ �यायपीठ ‘C’ अहमदाबाद। �यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER IT(SS)A Nos. 162 to 166/Ahd/2021 Assessment Years : 2012-13 to 2016-17 Shaligram Infra Projects LLP, 4th Floor, Office No. 401-402, Vs The JCIT (OSD), Shaligram Corporates, Central Circle 2(2), B/h Dishman House, Opp. Sankalp Ahmedabad Grace II, Ambli, Ahmedabad- 380058 PAN: ACPFS 7047 A अपीलाथ�/ अपीलाथ�/ (Appellant) अपीलाथ�/ अपीलाथ�/ �� य �� यथ�/ �� य �� य थ�/ थ�/ (Respondent) थ�/ Assessee by : Shri Parin S. Shah, AR Revenue by : Shri A.P. Singh, CIT-DR सुनवाई क तार�ख/Date of Hearing : 24/03/2025 घोषणा क तार�ख /Date of Pronouncement: 24/03/2025 आदेश आदेश / O R D E R आदेश आदेश PER BENCH : These appeals have been filed by the assessee against the orders of the Ld. Commissioner of Income-tax (Appeals)-12, Ahmedabad (“CIT(A)” for short) dated 03.08.2021, passed under Section 250 of the Income-tax Act, 1961 ["the Act" for short], for Assessment Years (AY) 2012-13 to 2016-17. 2. At the time of hearing today, the learned Counsel for the assessee submitted that the assessee wishes to withdraw the appeals. In this regard, the Ld. Counsel for the assessee has submitted a letter dated 24.03.2025, seeking permission to withdraw the appeals, which is reproduced below::- “24.03.2025 To Hon'ble Bench Income Tax Appellate Tribunal, Ahmedabad Respected Sir, Re: Request to withdraw appeals In the matter of : Shaligram Infra Projects LLP ITA Nos. : 162 to 166/Ahd/2021 (Sr. No. 1 to 5 of Cause List) Α.Υ. : 2012-13 to 2016-17 Before Bench : C Date of Hearing : 24.03.2025

IT(SS)A Nos. 162 to 166/Ahd/2021 Shaligram Infra Projects LLP AYs : 2012-13 to 2016-17 2

With reference to the captioned subject, Appellant has filed appeal challenging validity of Assessment Order being barred by limitation. Now, Appellant wants to withdraw the above-mentioned appeals. Your honour is requested to allow for withdrawal of appeals and oblige. Thanking you Yours faithfully, For, Parin Shah & Co. Digitally signed by (Parin Shah) A.R. of the Appellant”

The learned Departmental Representative has no objection to the withdrawal of the appeals.

In light of the above facts and the letter filed by the learned Counsel for the assessee, we allow the withdrawal of the appeals filed by the assessee. Accordingly, all the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the Court on 24th March, 2025 at Ahmedabad.

Sd/- Sd/-

(SUCHITRA R. KAMBLE) (MAKARAND V. MAHADEOKAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad, Dated 24/03/2025 *Bt आदेश क �(त)ल*प अ+े*षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु-त / Concerned CIT 4. आयकर आयु-त ( अपील ) / The CIT(A)- 5. *वभागीय �(त(न�ध आयकर अपील�य अ�धकरण , /DR,ITAT, Ahmedabad, 6. गाड4 फाईल / Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपील�य अ�धकरण ITAT, Ahmedabad 1. Date of dictation- …24.03.2025…- withdrawal application on record…. 2. Date on which the typed draft is placed before the Dictating Member ……24.03.2025…… Other member …24.03.2025…..…………. 3. Date on which the approved draft comes to the Sr.P.S./P.S. - …24.03.2025…………… 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ... 24.03.2025 5. Date on which the file goes to the Bench Clerk…10.05.2022……… 6. Date on which the file goes to the Head Clerk……………………………. 7. The date on which the file goes to the Assistant Registrar for signature on the order………………… 8. Date of Despatch of the Order………………

Recent GST High Court judgments

Search GST case law →