What did the Tribunal hold?

The Tribunal noted the assessee's submission regarding opting for the Vivad Se Vishwas Scheme. The appeal was dismissed, with liberty to restore it if the scheme application was not entertained.

The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals). The assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and filed Form No. 1. Form No. 2 was awaited.

What were the issues?

Whether the appeal should be dismissed as the assessee has opted for the Vivad Se Vishwas Scheme.

Himalaya Machinery Pvt. Ltd… vs ACIT | s.143(3) | ITAT Ahmedabad 2025

Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH

Before: Shri T.R. Senthil Kumar & Shri Makarand Vasant Mahadeokar

ITA No: 1965/Ahd/2024 Assessment Year: 2017-18 Himalaya Machinery The ACIT, Pvt. Ltd. Circle-1(1)(2), 601, GIDC Estate, Vs Vadodara Makarpura Indl. Area, Vadodara-390010 PAN: AABCH0034K (Appellant) (Respondent) Assessee Represented: Shri Parimalsinh B. Parmar, AR Revenue Represented: Shri Prateek Sharma, Sr.D.R. Date of hearing : 30-04-2025 Date of pronouncement : 30-04-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the appellate order dated 23.09.2024 passed by the Additional Commissioner of Income Tax (Appeals)-1, Jaipur 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 Assessment Year 2017-18.

A.Y. 2017-18 Page No 2 Himalaya Machinery Pvt. Ltd. vs. ACIT

At the outset, Ld. Counsel Mr. Parimalsinbh B. Parmar appearing for the assessee submitted that the assessee has opted under the Direct Tax Vivad Se Vishwas Scheme, 2024 and filed copy of Form No. 1 with Acknowledgement No. 912836020250325 and also submitted that Form No. 2 is awaited.

Recording the above submission, the appeal filed by the assessee is hereby dismissed, with liberty to restore the above appeal, in the event, the Vivad Se Vishwas Scheme application is not entertained by the Department.

In the result, the appeal filed by the Assessee is hereby dismissed.

Order pronounced in the open court on 30 -04-2025 Sd/- Sd/- (MAKARAND VASANT MAHADEOKAR) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 30/04/2025 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद

HIMALAYA MACHINERY PVT. LTD.,VADODARA vs. THE ACIT, CIRCLE-1(1)(2), VADODARA

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