CUBE CONSTRUCTION ENGINEERING LIMITED,SUBHANPURA, VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - III, VADODARA
आयकर अपीलीय अिधकरण, अहमदाबाद ायपीठ “ए“,अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
“A” BENCH, AHMEDABAD
ी टी.आर. सेल कुमार, ाियक सद एवं
ी मकरंद वसंत महादेवकर, लेखा सद के सम!।
]
]
BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER
AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER
आयकर अपील सं /ITA No.185/Ahd/2024
िनधारण वष /Assessment Year : 2017-18
Cube Construction
Engineering Ltd.
1, Chandramani Nagar
Nr. Vidhya Vihar
Off. High Tens
Vadodara – 390 023
(Gujarat)
बनाम/
v/s.
The Dy.CIT
Central Circle-3
Vadodara – 390 007
थायी लेखा सं./PAN: AACCC 8103 D
(अपीलाथ$/ Appellant)
(%& यथ$/ Respondent)
Assessee by :
Shri Tej Shah, AR
Revenue by :
Shri Abhay Kumar Thakur, CIT-DR
सुनवाई की तारीख/Date of Hearing : 26 /03/2025
घोषणा की तारीख /Date of Pronouncement: 27 /03/2025
आदेश/O R D E R
PER MAKARAND V. MAHADEOKAR, AM:
This appeal filed by the assessee pertain to the Assessment Year (AY)
2017-18 against the order dated 03/02/2023 passed by the Commissioner of Income Tax (Appeals)-12, Ahmedabad (“CIT(A)” for short] passed under section 250 of the Income Tax Act, 1961 arising from the assessment order dated 31/12/2019 passed by the Assessing Officer u/s.143(3) of the Income
Asst. Year :2017-18
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. 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submission and in view of the CBDT Circulars governing the scheme, the appeal filed by the assessee is dismissed as withdrawn, with liberty to the assessee to seek recall of this order and restoration of the appeal in case Form No.2 is not issued within the prescribed time limit or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.
In the result, the appeal of the assessee is dismissed as withdrawn with liberty as aforesaid. Order pronounced in the Open Court on 27th March, 2025 at Ahmedabad. (T.R. SENTHIL KUMAR) JUDICIAL MEMBER अहमदाबाद/Ahmedabad, िदनांक/Dated 27/03/2025
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)-12, Ahmedabad 5. िवभागीय "ितिनिध , अिधकरण
अपीलीय
आयकर
,
राजोकट/DR,ITAT, Ahmedabad,
6. गाड फाईल /
Guard file.
आदेशानुसार/ BY ORDER,
स%ािपत "ित ///// /सहायक पंजीकार (Asstt.