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

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ITA 77/AHD/2024Status: DisposedITAT Ahmedabad27 March 2025AY 2016-173 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal decided to dismiss the appeals filed by the assessee as withdrawn. This decision was based on the assessee's submission that they had filed Form No. 1 under the Direct Tax Vivad se Vishwas Scheme, 2024, and were awaiting Form No. 2. The Tribunal considered the relevant CBDT Circulars governing the VSV Scheme. The ratio decidendi is that when an assessee opts for a settlement scheme like VSV and files the initial declaration, the pending appeals are typically dismissed as withdrawn, subject to certain conditions. The Tribunal granted liberty to the assessee to seek a recall of the order and restoration of the appeals if Form No. 2 was not issued within the prescribed time limit or if the application under the VSV Scheme was rejected for any reason. The revenue did not object to this course of action.

What were the facts?

The assessee, The Ahmedabad Co-op. Department Stores Ltd., filed appeals before the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench 'C', for assessment years (AYs) 2015-16, 2016-17, and 2017-18. These appeals were against orders passed by the Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi, under Section 250 of the Income Tax Act, 1961. The orders challenged arose from assessment orders passed by the Assessing Officer (AO). The AO's orders were passed under Section 143(3) read with Section 147 for AY 2015-16 and 2016-17, under Section 154 for AY 2016-17, and under Section 143(3) for AY 2017-18. The CIT(A) orders were dated 23/11/2023.

What were the issues?

The primary issue before the Tribunal was the fate of the appeals filed by the assessee. The assessee's Authorized Representative (AR) submitted that the assessee had filed Form No. 1 under the Direct Tax Vivad se Vishwas Scheme, 2024 (VSV Scheme) and was awaiting the issuance of Form No. 2. The revenue's Senior Departmental Representative (Sr.DR) did not raise any objection to the assessee's submission. The Tribunal had to decide whether to dismiss the appeals as withdrawn based on the assessee's participation in the VSV Scheme, while considering the conditions for withdrawal and potential restoration.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 147,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
For Respondent: Shri Rignesh Das, Sr.DR
Hearing: 26/03/2025Pronounced: 27/03/2025

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.

2.

The brief particulars of orders of authorities below are hereunder: Sr.Nos. Asst. Year(s) Date of CIT(A)'s order Date of AO's Passed u/s. 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.

5.

In the result, the appeals of the assessee are dismissed as withdrawn with liberty as aforesaid. Order pronounced in the Open Court on 27th March, 2025 at Ahmedabad. (SUCHITRA KAMBLE) JUDICIAL MEMBER (MAKARAND V. MAHADEOKAR) ACCOUNTANT MEMBER अहमदाबाद/Ahmedabad, दिनांक/Dated 27/03/2025 टी. सी. नायर, व.नि. स. / T.C. NAIR, Sr. PS आदेश की प्रतिलिपि अग्रेषित/

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