SHUBHAM INFRA,VADODARA vs. DCIT , CIRCLE-2(1)(1) (PREVIOUSLY CIRCLE-3(1)), VADODARA, VADODARA
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “B” BENCH
Before: DR. BRR Kumar, Vice President
And Shri T. R. Senthil Kumar, Judicial Member
Shubham Infra
209, Shubham Elites,
Motnath Mahadev Mandir
Road,
Opp. Delhi Public School,
Vadodara-390022
Gujarat
PAN: ACAFS9624C
(Appellant)
Vs
The DCIT,
Circle-3(1),
Vadodara
(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. ITA No: 1092/Ahd/2024
Assessment Year: 2015-16
I.T.A No. 1092/Ahd/2024 A.Y. 2015-16 Page No Shubham Infra. vs. DCIT
2
2. 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. 3. 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Recording the above statement of both sides, the above appeal filed by the Assessee is dismissed as withdrawn with liberty to the assessee to revive the appeal in the event, the Revenue denying the benefit of Vivad Se Vishwas Scheme to the assessee, in the manner known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In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn.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 (T.R. SENTHIL KUMAR) (DR. BRR KUMAR)
JUDICIAL MEMBER VICE PRESIDENT
Ahmedabad : Dated 19/03/2025
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:-
1. Assessee
Revenue 3. Concerned CIT
I.T.A No. 1092/Ahd/2024 A.Y. 2015-16 Page No Shubham Infra. vs. DCIT
3
4. CIT (A)
5. DR, ITAT, Ahmedabad
6. Guard file.
By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलȣय अͬधकरण,
अहमदाबाद