What did the Tribunal hold?

The Tribunal noted that the Revenue had no objection to withdrawing the appeal. Therefore, the appeal was dismissed as withdrawn, with liberty granted to the assessee to revive it if the benefit of the Vivad Se Vishwas Scheme was denied.

The assessee filed an appeal against the order of the CIT(A) concerning the assessment year 2015-16. The assessee had applied under the Direct Tax Vivad Se Vishwas Scheme, 2024, and produced Form No. 2, but Form No. 3 was awaited.

What were the issues?

Whether the appeal should be dismissed as withdrawn by the assessee under the Vivad Se Vishwas Scheme.

Shubham Infra, Vadodara vs DCIT | ITAT Ahmedabad 2025

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: DR. BRR Kumar & Shri T. R. Senthil Kumar

ITA No: 1092/Ahd/2024 Assessment Year: 2015-16 Shubham Infra The DCIT, 209, Shubham Elites, Circle-3(1), Motnath Mahadev Mandir Vs Vadodara Road, Opp. Delhi Public School, Vadodara-390022 Gujarat PAN: ACAFS9624C (Appellant) (Respondent) Assessee Represented: Shri Abbas Gulamhusainwala, AR Revenue Represented: Shri Kavan Limbasiya, Sr.D.R. Date of hearing : 18-03-2025 Date of pronouncement : 19-03-2025 आदेश/ORDER PER : DR. BRR KUMAR, VICE PRESIDENT:-

This appeal is filed by the Assessee as against the appellate order dated 26.03.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2015-16.

A.Y. 2015-16 Page No 2 Shubham Infra. vs. DCIT

At the outset, Ld. Counsel Mr. Abbas Gulamhusainwala appearing for the assessee submitted before us that assessee has applied in Form No. 2 under the Direct Tax Vivad Se Vishwas Scheme, 2024 and Form No. 3 is awaited from the Department but produced Form No. 2 with Acknowledgement No. 884760711260225, as Form No. 3 is not produced as of now. Therefore liberty be given to the assessee if the Department has not accepted the Vivad Se Vishwas Scheme, 2024.

Ld. Sr. D.R. appearing for the Revenue has no objection in withdrawing the above appeal.

Recording the above statement of both sides, the above appeal filed by the Assessee is dismissed as withdrawn with liberty to the assessee to revive the appeal in the event, the Revenue denying the benefit of Vivad Se Vishwas Scheme to the assessee, in the manner known to law.

In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn.

Order pronounced in the open court on 19 -03-2025 Sd/- Sd/- (T.R. SENTHIL KUMAR) (DR. BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT Ahmedabad : Dated 19/03/2025 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT A.Y. 2015-16 Page No 3 Shubham Infra. vs. DCIT

SHUBHAM INFRA,VADODARA vs. DCIT , CIRCLE-2(1)(1) (PREVIOUSLY CIRCLE-3(1)), VADODARA, VADODARA

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