THE DCIT, CIR-3(1)(1), AHMEDABAD vs. M/S. NIRMA LIMITED,, AHMEDABAD

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ITA 2223/AHD/2017Status: DisposedITAT Ahmedabad25 July 2024AY 2012-13Bench: Shri Ramit Kochar (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had paid taxes under the Vivad se Vishwas Scheme, which was confirmed by the Revenue. Consequently, the appeal was disposed of as withdrawn.

What were the facts?

The Revenue filed an appeal against the appellate order of the CIT(A) for AY 2012-13. The assessee had paid taxes under the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the impact of the Vivad se Vishwas Scheme on the pending appeal filed by the Revenue.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

Before: Shri Ramit Kochar & Shri T.R. Senthil Kumar

Revenue Represented: Shri H. Phani Raju, CIT-DR Assessee Represented: Shri Parin Shah, A.R. Date of hearing : 24-07-2024 Date of pronouncement : 25-07-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Revenue as against the appellate order dated 20.07.2017 passed by the Commissioner of Income Tax (Appeals)-9, Ahmedabad arising out of the assessment order passed under section 143(3) r.w.s. 144C of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2012-13.

Page No 2 DCIT Vs. M/s. Nirma Ltd.

2.

At the outset, Ld. Counsel Shri Parin Shah appearing for the assessee submitted before us Form No. 5 issued by PR. Commissioner of Income Tax-3, Ahmedabad dated 11/11/2021 accepting the taxes paid by the assessee under VIVAD SE VISHWAS SCHEME, 2020. Thus, Ld. Counsel pleaded the appeal may be disposed of.

3.

Ld. CIT-DR Shri H. Phani Raju appearing for the Revenue confirmed Form No. 5 issued under VIVAD SE VISHWAS SCHEME by Ld. Pr. CIT.

4.

In the result, appeal filed by the Revenue is dismissed as withdrawn under VIVAD SE VISHWAS SCHEME.

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