AMBA INDUSTRIES,,PATAN vs. THE INCOME TAX OFFICER, WARD-2,, PATAN
Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: SHRI T.R SENTHIL KUMAR & SHRI MAKARAND VASANT MAHADEOKAR
PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER
This two appeals are filed by the Assessee as against separate appellate orders dated 02.03.2015 & 22.09.2015
passed by the Commissioner of Income Tax (Appeals),
Gandhinagar, arising out of the assessment order passed under section 143(3) of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’] relating to the Asst. Years 2010-11 & 2011-12
respectively.
ITA Nos.1988 & 1989/Ahd/2016
Asst.Years –2010-11 & 2011-12
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The above appeals filed by the assessee were dismissed for non-prosecution, by passing order dated 05.07.2023. Later, the assessee filed an Miscellaneous Application No.1 & 2/Ahd/2024 and the ex-parte orders were recalled vide order dated 22.08.2024. Thus, the appeals were restored to the file of the registry. It is thereafter, the assessee filed applications under Direct Tax Vivad Se Vishwas Scheme, 2024 vide acknowledgement No.950920070300425 dated 30.04.2025. Thus, taking into consideration, the pendency of the above appeals, the Competent Authority is directed to consider and decide the VSVs applications in accordance with the Law, within six weeks period of receipt of this order. In the event, if VSVs applications are rejected by the Competent Authority, then the assessee is given liberty to restore the above appeals by filing applications in the manner known to Law. Thus, the appeals filed by the assessee are dismissed as withdrawn.
In the result, both the appeals of the assessee are dismissed.
This Order pronounced in Open Court on 04.07.2025 (MAKARAND VASANT MAHADEOKAR) (T.R. SENTHIL KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
()
Ahmedabad; Dated 04.07.2025
Manish, Sr. PSITA Nos.1988 & 1989/Ahd/2016
Asst.Years –2010-11 & 2011-12
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आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to :
अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ/ The Respondent. 3. संबंिधत आयकर आयुᲦ / Concerned CIT 4. आयकर आयुᲦ(अपील) / The CIT(A)- 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Surat/Ahmedabad 6. गाडᭅ फाईल / Guard file.
आदेशानुसार/ BY ORDER,
उप/सहायक पंजीकार (Dy./Asstt.