AMBA INDUSTRIES,PATAN vs. THE ITO, WARD-3, PATAN
THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “SMC” BENCH
Before: Shri Sanjay Garg, Judicial Member
Amba Industries,
1, National Highway
14 Sinad
Radhanpur-385340
PAN: AAPFA0267Q
(Appellant)
Vs
The Income Tax
Officer,
Ward-3,
Patan,
(Respondent)
Assessee by: Shri Mehul Thakkar, A.R.
Revenue by: None
Date of hearing
: 27-02-2025
Date of pronouncement
: 17-03-2025
आदेश/ORDER
The present appeal has been filed by the Assessee against the order passed by the Learned Commissioner of Income Tax
(Appeal)/National
Faceless
Appeal
Centre
(NFAC),
Delhi
[hereinafter referred to as “CIT(A)] dated 14.08.2023 arising from the order passed u/s. 271(1)(c) of the Income Tax Act, 1961
(here-in-after referred to as “the Act”) relevant to the Assessment
Year 2010-11. Assessment Year 2010-11
I.T.A No. 989/Ahd/2023
Amba Industries, A.Y. 2010-11
2
Adjournment application has been filed on behalf of the ld. D.R. stating that she was not well. Identical type of applications have been filed in all the cases fixed for today. It will not be appropriate to adjourn all the matters. Since there is no complicated issue involved in this appeal and the matter can be decided after going through the records and after hearing the ld. A.R., therefore, I proceed to decide the matter. 3. The Ld. Counsel for the assessee has requested that the assessee has availed the benefit of Vivad Se Vishvas Scheme- 2024. The assessee has also filed Form No.1 and Form No. 2 is awaited under the Direct Tax Vivad Se Vishwas Scheme, 2024. 4. In the light of written request made on behalf of the assessee, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any reason, whatsoever, then the assessee will be at liberty to seek restoration of this appeal for hearing by moving a separate application in this respect.
In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn.
Order pronounced in the open court on 17-03-2025 (SANJAY GARG)
JUDICIAL MEMBER
I.T.A No. 989/Ahd/2023
Amba Industries, A.Y. 2010-11
3
Ahmedabad : Dated 17/03/2025
आदेश क त
ल प अे षत / Copy of Order Forwarded to:-
1. Assessee
Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलय अधकरण,
अहमदाबाद