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

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ITA 78/AHD/2024Status: DisposedITAT Ahmedabad27 March 2025AY 2016-173 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal decided to dismiss the appeals filed by the assessee as withdrawn. This decision was based on the submission by the assessee's AR that Form No. 1 had been filed under the Direct Tax Vivad se Vishwas Scheme, 2024, and the assessee was awaiting Form No. 2. The Tribunal considered the relevant CBDT Circulars governing the scheme. The reasoning was that the filing of the VSV Scheme form indicates a procedural step towards settlement, making the pending appeals moot at this stage. The Tribunal granted liberty to the assessee to seek 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 approach. No other issues were decided.

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, which arose from assessment orders passed by the Assessing Officer (AO). The AO's orders were passed under various sections including Section 143(3) read with Section 147, and Section 154 of the Income Tax Act, 1961. The appeals were heard on March 26, 2025, and the order was pronounced on March 27, 2025.

What were the issues?

The primary issue before the Tribunal was the procedural status 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 The Tribunal had to decide whether to dismiss the appeals as withdrawn based on this submission and the relevant CBDT Circulars governing the VSV Scheme, while also considering the possibility of recall and restoration. The assessee contended that the filing of Form No. 1 under the VSV Scheme indicated an intention to settle the dispute. The Revenue, through its Senior Departmental Representative (DR), did not raise any objection to the proposed course of action.

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 |

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 order | Passed u/s. | |---|---|---|---|---| | 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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