EFFICACY SYSTEMS PVT. LTD.,AHMEDABAD vs. THE DY. CIT, CIRCLE-2(1)(1), AHMEDABAD

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ITA 845/AHD/2023Status: DisposedITAT Ahmedabad27 March 2025AY 2017-18Bench: MS. SUCHITRA KAMBLE (Judicial Member), SHRI MAKARAND V. MAHADEOKAR (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the submission and the relevant CBDT Circulars. The appeal was dismissed as withdrawn, with liberty granted to the assessee to seek recall if Form No. 2 was not issued or the VSV Scheme application was rejected.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2017-18. During the hearing, the AR submitted that the assessee had filed Form No. 1 under the Direct Tax Vivad se Vishwas Scheme and was awaiting Form No. 2.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee's participation in the Vivad se Vishwas Scheme, with liberty to seek recall.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: MS. SUCHITRA KAMBLE & SHRI MAKARAND V. MAHADEOKAR

For Appellant: Shri Parimalsinh B. Parmar, AR

O R D E R

PER MAKARAND V. MAHADEOKAR, AM:

1.

This appeal filed by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 06/10/2023 passed under section 250 of the Income Tax Act, 1961 for the Assessment Year 2017-18, arising from the assessment order passed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961 dated 18/11/2019.

2.

During the course of hearing before us, the learned Authorized Representative (AR) submitted that the assessee has filed Form No. 1 under Efficacy Systems Pvt.Ltd. vs. DCIT Asst. Year : 2017-18 the Direct Tax Vivad se Vishwas Scheme, 2024 (VSV Scheme) and is awaiting issuance of Form No. 2. 3. Considering the aforesaid submission and in view of the CBDT Circulars governing the scheme, the appeal filed by the assessee is dismissed as withdrawn, with liberty to the assessee to seek recall of this order and restoration of the appeal in case Form No.2 is not issued within the prescribed time limit or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. 4. In the result, the appeal of the assessee is dismissed as withdrawn with liberty as aforesaid.

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