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

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ITA 79/AHD/2024Status: DisposedITAT Ahmedabad27 March 2025AY 2017-183 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that considering the assessee's submission about filing Form No. 1 under the Direct Tax Vivad se Vishwas Scheme, 2024, and in view of the CBDT Circulars governing the scheme, the appeals filed by the assessee are dismissed as withdrawn. The Tribunal granted liberty to the assessee to seek recall of this order and restoration of the appeals in case Form No. 2 is not issued within the prescribed time limit or if the application under the VSV Scheme is rejected for any reason. The reasoning was based on the assessee's proactive step to resolve the dispute under the VSV Scheme and the absence of objection from the revenue. The ratio decidendi is that an assessee opting for a dispute resolution scheme like VSV, while appeals are pending, can have their appeals dismissed as withdrawn with a provision for restoration.

What were the facts?

The assessee, The Ahmedabad Co-op. Department Stores Ltd., filed four appeals (ITA Nos. 76, 77, 78, and 79 of 2024) before the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench 'C'. These appeals relate to Assessment Years (AYs) 2015-16, 2016-17, and 2017-18. The appeals challenge orders passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, which arose from assessment orders passed by the Assessing Officer under various sections, including 143(3) r.w.s. 147, 154, and 143(3) of the Income Tax Act, 1961. During the hearing on March 26, 2025, the assessee's Authorized Representative (AR) stated that the assessee had filed Form No. 1 under the Direct Tax Vivad se Vishwas Scheme, 2024 (VSV Scheme) and was awaiting Form No. 2.

What were the issues?

The Tribunal had to decide whether the appeals should be dismissed as withdrawn in light of the assessee's submission regarding the Direct Tax Vivad se Vishwas Scheme, 2024. The assessee argued that having filed Form No. 1 under the VSV Scheme and awaiting Form No. 2, the appeals should be considered withdrawn, with liberty to seek recall if the scheme's process is not completed as expected. The revenue, through its Senior Departmental Representative (Sr.DR), did not raise any objection to this course of action. The core issue was the procedural consequence of opting for the VSV Scheme while appeals were pending before the Tribunal.

Which sections of the Income-tax Act were involved?

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

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 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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