AHMEDABAD TEXTILE INDUSTRY'S RESEARCH ASSOCIATION,AHMEDABAD vs. DCIT, CIRCLE-1, EXMP, AHMEDABAD

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ITA 683/AHD/2024Status: DisposedITAT Ahmedabad27 March 2025AY 2013-14Bench: MS. SUCHITRA KAMBLE (Judicial Member), SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.683/Ahd/2024 & 684/Ahd/2024 निर्धारण वर्ष / Assessment Years : 2013-14 & 2014-15 respectively | Ahmedabad Textile Industry's | The DCIT | Research Association | बनाम / v/s. | Circle-1 Exmp | Vikram Sarabhai Marg | P.O. Ambawadi Vistar | Ahmedabad – 380 015 | Ahmedabad – 380 015 (Gujarat) | स्थायी लेखा सं./PAN: AAATA 3045 R | अपीलार्थी/ (Appellant) | प्रत्यर्थी / (Respondent) | Assessee1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's submission regarding opting for the VSVS scheme. Since no objection was raised by the DR, the appeals were dismissed as withdrawn. The assessee was granted liberty to seek restoration if any difficulty arose in implementing the scheme.

What were the facts?

The assessee filed appeals against orders for AYs 2013-14 & 2014-15. The assessee had opted for settlement under the Vivad Se Vishwas Scheme, 2024 (VSVS) and requested to withdraw the appeals.

What were the issues?

Whether the appeals can be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme?

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 Dhrunal Bhatt &, Shri Gulab Thakor, ARs

O R D E R

PER MS. SUCHITRA KAMBLE, JUDICIAL MEMBER:

1.

Both these appeals filed by the assessee pertain to the Assessment Years (AYs) 2013-14 & 2014-15 against the separate orders both dated 15/02/2024 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 order dated 21/03/2016 & dated 22/12/2016 for AYs 2013-14 & & 684/Ahd/2024 Ahmedabad Textile Industry’s Research Association vs. DCIT Asst. Years : 2013-14 & 2014-15 respectively 2014-15 passed by the Assessing Officer u/s.143(3) of the Income Tax Act, 1961.

2.

During the course of hearing before us, the assessee submitted that it has opted for settlement under the Vivad Se Vishwas Scheme, 2024 (VSVS), and Form No. 2 has been issued by the competent authority in both the cases. Accordingly, the assessee requested to withdraw the above appeals.

3.

The Departmental Representative (DR) raised no objection. Considering the submissions, the appeals are dismissed as withdrawn. However, the assessee is at liberty to seek restoration in case of any difficulty in implementing the scheme.

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