AMSONS STEEL PRIVATE LIMITED,THANE vs. DY COMMISIONER OF INCOME TAX, MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI
‘A’ BENCH MUMBAI
BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER
आयकरअपीलसं./ITA No. 3206/MUM/2023(AY 2011-12)
(Hybrid Court hearing)
Amsons Steel Pvt Ltd,
Plot No. A/16, Road No. 8,
Wagle Industrial Estate,
Behind Hanuman Hotel, Thane,
Mumbai-400604
[PAN : AAACA 4716 G]
बनाम
Vs
Dy. Commissioner of Income
Tax Central Circle-6,(1),
Mumba
अपीलाथ /Appellant
थ /Respondent
िनधारतीकीओरसे /Assessee by Sh Shashi Bekal CA (present virtually)
राजकीओरसे /Revenue by Sh.Ramkishan Kedia CIT-DR
सुनवाईकीतारीख/Date of hearing
15.05.2025
उद्घोषणाकीतारीख/Date of pronouncement
15.05.2025
Order under section 254(1) of Income Tax Act
Per Pawan Singh (JM) 1. This Appeal by assessee is directed against the order of learned CIT(A)/NFAC dated 02.08.2023 for AY 2011-12. 2. The ld authorised representative (AR) of the assessee filed an application for adjournment on the ground that that assessee has filed application for availing the benefits of Direct Vivad se Visvas Scheme -2024 (DVSV-2024). The ld AR of the assessee submits that he has also filed copy of Form-1, which is filed in compliance of Rule 4 of DVSV-20 dated 20.11.2024. This fact was confronted with learned departmental representative (CIT-DR) of the revenue. The ld. CIT- DR for the Revenue submits that he has no objection, if the appeal of the assessee is dismissed as “withdrawn”. The ld AR of the assessee also fairly agreed that this appeal may be dismissed as withdrawn with the liberty to the assessee to approach this Tribunal, in case the matter is not finally get settled in DVSV-2024. Amsons Steel Pvt Ltd, 2
We have considered the application of assessee for adjournment and find that the assessee has already filed application for availing the benefit of DVSV-2024 thus, the appeal of the assessee is dismissed as “withdrawn” with liberty to the assessee as well as to the Revenue that in case, if the application preferred by the assessee under DVSV-2024 does not get finally settled for any reason whatsoever, then both the parties are at liberty to prefer Miscellaneous Application (MA) before this Tribunal for restoration of the appeal or any further direction and in such event, the appeal shall get restore. The Assessing Officer is directed to pass the consequential order. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order announced on 15.05.2025 in the Hybrid Court hearing. (OMKARESHWAR CHIDARA ) (PAWAN SINGH) लेखासद%/Accountant Member &ाियकसद%/Judicial Member Dated: 15.05.2025 Self आदेशकी ितिलिपअ*ेिषत/ Copy of the order forwarded to : • अपीलाथ / The Appellant • थ / The Respondent • आयकरआयु+/ CIT • िवभागीय ितिनिध, आयकरअपीलीयआिधकरण, सूरत/ DR, ITAT • गाडफाईल/ Guard File
By order/आदेश से,
सहायकपंजीकार
आयकरअपीलीयअिधकरण, सूरत