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Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: MS. SUCHITRA KAMBLE & SHRI MAKARAND V. MAHADEOKAR
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: 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
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submission and in view of the CBDT Circulars governing the scheme, the appeal filed by the assessee is dismissed as withdrawn, with liberty to the assessee to seek recall of this order and restoration of the appeal in case Form No.2 is not issued within the prescribed time limit or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.
In the result, the appeals of the assessee are dismissed as withdrawn with liberty as aforesaid.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/