M/S. ADROIT TRADELINK PVT.LTD.,GANDHINAGAR vs. THE ACIT., CIRCLE-1(1)(1),, AHMEDABAD
आयकर अपीलीय अिधकरण, अहमदाबाद ायपीठ “सी“, अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
“C” BENCH, AHMEDABAD
सुी सुिचा काले, ाियक सद एवं
ी मकरंद वसंत महादेवकर, लेखा सद के सम"।
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BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER
AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER
आयकर अपील सं /ITA Nos.1434/Ahd/2024 & 1522/Ahd/2024
िनधारण वष /Assessment Years : 2015-16 & 2016-17 respectively
M/s. Adroit Tradelink
Pvt.Ltd.
145-1, Sectro-14
Gandhinagar – 382 016
(Gujarat)
बनाम/
v/s.
The ACIT
Circle-1(1)(1)
Ahmedabad – 380 015
थायी लेखा सं./PAN: AAACJ 3868 J
अपीलाथ%/ (Appellant)
&' यथ%/ (Respondent)
Assessee by :
Shri Samir Vora, AR
Revenue by :
Shri Rignesh Das, Sr.DR
सुनवाई की तारीख/Date of Hearing : 01/04/2025
घोषणा की तारीख /Date of Pronouncement: 02/04/2025
आदेश/O R D E R
PER MAKARAND V. MAHADEOKAR, AM:
Both these appeals filed by the assessee pertain to the Assessment
Years (AYs) 2015-16 and 2016-17 against the separate orders passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre
(NFAC), Delhi [hereinafter referred to as “CIT(A)”] passed under section 250
of the Income Tax Act, 1961 arising from the assessment orders passed by the Assessing Officer (AO).
The brief particulars of the orders of authorities below are hereunder:
ITA Nos.1434 & 1522/Ahd/2024
M/s.Adroit Tradelink Pvt.Ltd. vs. The ACIT
Asst. Years :2015-16 & 2016-17 respectively
Sr.No(s).
ITA No(s)/
Asst.Year(s)
Date of CIT(A)’s order
Date of AO’s order
AO
Passed order u/s.
1. 1434/Ahd/2024
AY 2015-16
07/06/2024
29/03/2022
147 read with section 144B of the IT Act, 1961
2. 1522/Ahd/2024
AY 2016-17
10/07/2024
28/12/2018
143(3) of the IT Act, 1961. 3. During the course of hearing before us, the learned Authorized
Representative (AR) submitted that the assessee has filed Form No. 1 under the Direct Tax Vivad se Vishwas Scheme, 2024 (VSV Scheme) and is awaiting issuance of Form No. 2 in both the cases (Acknowledgement Number
853017340300125 for ITA No.1434/Ahd/2024 and Acknowledgement
Number 852941480300125 for ITA No.1522/Ahd/2024).
Considering the aforesaid submission and in view of the CBDT Circulars governing the scheme, the appeals filed by the assessee are dismissed as withdrawn, with liberty to the assessee to seek recall of this order and restoration of the appeal(s) in case Form No.2 is not issued within the prescribed time limit or the application under the VSV Scheme is rejected for any reason.
The learned Departmental Representative (DR) did not raise any objection to this dismissal.
ITA Nos.1434 & 1522/Ahd/2024
M/s.Adroit Tradelink Pvt.Ltd. vs. The ACIT
Asst. Years :2015-16 & 2016-17 respectively
In the result, both the appeals of the assessee are dismissed as withdrawn with liberty as aforesaid.
Order pronounced in the Open Court on 2nd April, 2025 at Ahmedabad. (SUCHITRA KAMBLE)
JUDICIAL MEMBER
अहमदाबाद/Ahmedabad, िदनांक/Dated 02/04/2025
टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS
आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to :
अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(A)-(NFAC), Delhi 5. िवभागीय #ितिनिध , आयकर अपीलीय अिधकरण , राजोकट/DR,ITAT, Ahmedabad, 6. गाड फाईल / Guard file.
आदेशानुसार/ BY ORDER,
स&ािपत #ित ////
सहायक पंजीकार (Asstt.