THE AHMEDABAD CO.OP. DEPARTMENT STORES LTD.,AHMEDABAD vs. THE DY.CIT., CIRCLE-1(1)(1),, AHMEDABAD

PDF · subscribers
ITA 76/AHD/2024Status: DisposedITAT Ahmedabad27 March 2025AY 2015-16Bench: MS. SUCHITRA KAMBLE (Judicial Member), SHRI MAKARAND V. MAHADEOKAR (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

Considering the assessee's submission regarding the VSV Scheme and relevant CBDT circulars, the tribunal dismissed the appeals as withdrawn. Liberty was granted to seek recall of the order if Form No. 2 was not issued or the VSV application was rejected.

What were the facts?

The assessee filed appeals for assessment years 2015-16 to 2017-18 against orders passed by the Commissioner of Income Tax (Appeals). During the hearing, the assessee's representative stated that Form No. 1 under the Direct Tax Vivad se Vishwas Scheme, 2024, was filed and Form No. 2 was awaited.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme, and the procedure for such dismissal and potential restoration.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 143(3),Section 154

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 Suresh Gandhi, AR

O R D E R PER MAKARAND V. MAHADEOKAR, AM: These appeals filed by the assessee pertain to the Assessment Years (AYs) 2016-17 and 2017-18 against the different 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.

The brief particulars of orders of authorities below are hereunder: to 79/Ahd/2024 The Ahmedabad Co-op.Department Stores Ltd. vs. DCIT Asst. Years : 2015-16, 2016-17, 2016-17 & 2017-18 respectively Sr.Nos. Asst.Year(s) Date of Date of AO’s Passed u/s. CIT(A)’s order order

1.

2015-16 23/11/2023 10/12/2019 143(3) r.w.s.147 of the IT Act 2. 2016-17 23/11/2023 18/12/2019 143(3) r.w.s.147 of the IT Act 3. 2016-17 23/11/2023 15/03/2021 154 of the IT Act 4. 2017-18 23/11/2023 15/03/2019 143(3) of the IT Act

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.

4.

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. to 79/Ahd/2024 The Ahmedabad Co-op.Department Stores Ltd. vs. DCIT Asst. Years : 2015-16, 2016-17, 2016-17 & 2017-18 respectively

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →