AACE CELLULAR SERVICES PRIVATE LIMITED, COIMBATORE, TAMILNADU,COIMBATORE vs. THE INCOME TAX OFFICER, INCOME TAX DEPARTMENT, TDS WARD 1, COIMBATORE, COIMBATORE
आयकर अपीलीय अिधकरण, ‘सी’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH: CHENNAI
ी एबी टी. वक , ाियक सद! एवं ी जगदीश, लेखा सद! के सम(
BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.243/Chny/2025
िनधा9रण वष9 /Assessment Year: 2015-16
AACE Cellular Services Pvt. Ltd.,
No.392, 1st Floor, Alagu Towers,
Dr.
Rajendra
Prasad
Road,
Tatabad, Coimbatore – 641 012. Vs.
The Income Tax Officer,
TDS Ward-1,
Coimbatore.
[PAN: AACCA 9473A]
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथ की ओर से/ Appellant by :
Shri P.M. Kathir, Advocate
HIथ की ओर से /Respondent by :
Ms. R. Anita, Addl. CIT
सुनवाई की तारीख/Date of Hearing
:
25.04.2025
घोषणा की तारीख /Date of Pronouncement
:
28.04.2025
आदेश / O R D E R
PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2015-18 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter “CIT(A)”] dated 28.11.2024. 2. The Ld. Authorized Representative (A.R) of the assessee, at the outset stated that assessee has opted for Direct Tax Vivad-se-Vishwas Scheme, 2024 in the above appeal and therefore, wants to withdraw :- 2 -:
the appeal. The Ld. A.R has submitted a copy of Form-1 filed by the assessee and Form-2 issued by the designated authority in support of its contention.
We have heard both the sides, and perused the materials available on record. In this case, the assessee has opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024 in the above appeal by filing Form-1. The Designated Authority has also issued Form No.2 for the settlement of pending tax dispute. The Ld. AR has now made a request to withdraw the appeal. Accordingly, the appeal is permitted to be withdrawn and therefore, dismissed. However, it is open to the assessee to approach the Tribunal by filing an appropriate application in the event of any prejudice caused in respect of the settlement of tax dispute under the Direct Tax Vivad-se-Vishwas Scheme, 2024. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced on 28th April, 2025. (एबी टी. वक ) (ABY. T. Varkey) ाियक सद! / Judicial Member (जगदीश) (Jagadish) लेखा सद! /Accountant Member चेनई/Chennai, दनांक/Dated: 28th April, 2025. EDN/- :- 3 -:
आदेश क ितिलप अेषत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकर आयु/CIT, Chennai/Madurai/Coimbatore/Salem
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF