THE AHMEDABAD CO.OP. DEPARTMENT STORES LTD.,,AHMEDABAD vs. THE DY.CIT., CIRCLE-1(1)(1),, AHMEDABAD
आयकर अपीलीय अिधकरण, अहमदाबाद ायपीठ “सी“, अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
“C” BENCH, AHMEDABAD
सुी सुिचा काले, ाियक सद एवं
ी मकरंद वसंत महादेवकर, लेखा सद के सम"।
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BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER
AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER
आयकर अपील सं /ITA Nos.76, 77, 78 and 79/Ahd/2024
िनधारण वष /Assessment Years : 2015-16, 2016-17, 2016-17 & 2017-18 respectively
The Ahmedabad Co- op.Department Stores Ltd.
Apana Bazar
Multi-Storeyed Building
Lal Darwaja
Ahmedabad – 380 001
बनाम/
v/s.
Dy. CIT
Circle -1 (1)(1)
Ahmedabad – 380 015
थायी लेखा सं./PAN: AABAT 0757 D
अपीलाथ%/ (Appellant)
&' यथ%/ (Respondent)
Assessee by :
Shri Suresh Gandhi, AR
Revenue by :
Shri Rignesh Das, Sr.DR
सुनवाई की तारीख/Date of Hearing : 26 /03/2025
घोषणा की तारीख /Date of Pronouncement: 27 /03/2025
आदेश/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:
ITA Nos.76 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 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submission and in view of the CBDT Circulars governing the scheme, the appeal filed by the assessee is dismissed as withdrawn, with liberty to the assessee to seek recall of this order and restoration of the appeal in case Form No.2 is not issued within the prescribed time limit or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.
ITA Nos.76 to 79/Ahd/2024
The Ahmedabad Co-op.Department Stores Ltd. vs. DCIT
Asst. Years : 2015-16, 2016-17, 2016-17 & 2017-18 respectively
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 अहमदाबाद/Ahmedabad, िदनांक/Dated 27/03/2025
टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS
आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to :
अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(A)-(NFAC), Delhi 5. िवभागीय #ितिनिध , अिधकरण आयकर अपीलीय , राजोकट/DR,ITAT, Ahmedabad, 6. गाड फाईल / Guard file.
आदेशानुसार/ BY ORDER,
स&ािपत #ित ////
सहायक पंजीकार (Asstt.