“Vivad se Vishwas”

Ashok Hargun Bhambhani, Vadodara vs. The ACIT, Circle-4(2), Vadodara

In the result, the appeal of the assessee is dismissed as withdrawn with liberty as aforesaid

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.795/Ahd/2024 िनधा"रण वष" /Assessment Year : 2016-17 Ashok Hargun Bhambhani The Acit, बनाम/ A-5/17, Sant Kanwar Colony Circle-4(2) V/S. Vadodara – 390 006 Vadodara – 390 007 "थायी लेखा सं./Pan: Amrpb 7465 K अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Mehul K. Patel, Ar Revenue By : Shri A.P. Singh, Cit-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: This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi Dated 22/02/2024 Passed Under Section 250 Of The Income Tax Act, 1961 For The Assessment Year 2016-17, Arising From The Assessment Order Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 Dated 26/12/2018. 2. During The Course Of Hearing Before Us, The Learned Authorized Representative (Ar) Submitted That The Assessee Has Filed Form No. 1 Under Ashok Hargun Bhambhani Vs. Acit Asst. Year : 2016-17

submitted that the assessee has filed Form No. 1 under Ashok Hargun Bhambhani vs. ACIT Asst. Year : 2016-17 the Direct Tax Vivad se Vishwas Scheme, 2024 (VSV Scheme) and is awaiting issuance of Form No. 2. 3. Considering the aforesaid submission and in view of the CBDT Circulars governing

The Ahmedabad Co.Op. Department Stores Ltd., Ahmedabad vs. The Dy.CIT., Circle-1(1)(1), Ahmedabad

In the result, the appeals of the assessee are dismissed as withdrawn

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

The Ahmedabad Co.Op.Department Stores Ltd., Ahmedabad vs. The Dy.CIT., Circle-1(1)(1), Ahmedabad

In the result, the appeals of the assessee are dismissed as withdrawn

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

The Ahmedabad Co.Op. Department Stores Ltd., Ahmedabad vs. The Dy.CIT.M Circle-1(1)(1), Ahmedabad

In the result, the appeals of the assessee are dismissed as withdrawn

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

The Ahmedabad Co.Op. Department Stores Ltd., Ahmedabad vs. The Dy.CIT., Circle-1(1)(1), Ahmedabad

In the result, the appeals of the assessee are dismissed as withdrawn with liberty as aforesaid

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.76, 77, 78 & 79/Ahd/2024 िनधा"रण वष" /Assessment Years : 2015-16, 2016-17, 2016-17 & 2017-18 Respectively The Ahmedabad Co- Dy. Cit बनाम/ Op.Department Stores Ltd. Circle -1 (1)(1) V/S. Apana Bazar Ahmedabad – 380 015 Multi-Storeyed Building Lal Darwaja Ahmedabad – 380 001 "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 & 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.

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

Ahmedabad Textile Industry'S Research Association, Ahmedabad vs. DCIT, Circle-1, Exmp, Ahmedabad

In the result, both the appeals of the assessee is dismissed as 4

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.683/Ahd/2024 & 684/Ahd/2024 िनधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Respectively Ahmedabad Textile Industry’S The Dcit बनाम/ Research Association Circle-1 Exmp V/S. Vikram Sarabhai Marg Ahmedabad – 380 015 P.O. Ambawadi Vistar Ahmedabad – 380 015 (Gujarat) "थायी लेखा सं./Pan: Aaata 3045 R अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Dhrunal Bhatt & Shri Gulab Thakor, Ars Revenue By : Shri A.P. Singh, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 27 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 27 /03/2025 आदेश/O R D E R Per Ms. Suchitra Kamble: Both These Appeals Filed By The Assessee Pertain To The Assessment Years (Ays) 2013-14 & 2014-15 Against The Separate Orders Both Dated 15/02/2024 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 Order Dated 21/03/2016 & Dated 22/12/2016 For Ays 2013-14 &

Income Tax Act, 1961. 2. During the course of hearing before us, the assessee submitted that it has opted for settlement under the Vivad Se Vishwas Scheme, 2024 (VSVS), and Form No. 2 has been issued by the competent authority in both the cases. Accordingly, the assessee requested to withdraw

Ahmedabad Textile Industry'S Research Association, Ahmedabad vs. DCIT, Circle-1, Exmp, Ahmedabad

In the result, both the appeals of the assessee is dismissed as 4

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.683/Ahd/2024 & 684/Ahd/2024 िनधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Respectively Ahmedabad Textile Industry’S The Dcit बनाम/ Research Association Circle-1 Exmp V/S. Vikram Sarabhai Marg Ahmedabad – 380 015 P.O. Ambawadi Vistar Ahmedabad – 380 015 (Gujarat) "थायी लेखा सं./Pan: Aaata 3045 R अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Dhrunal Bhatt & Shri Gulab Thakor, Ars Revenue By : Shri A.P. Singh, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 27 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 27 /03/2025 आदेश/O R D E R Per Ms. Suchitra Kamble: Both These Appeals Filed By The Assessee Pertain To The Assessment Years (Ays) 2013-14 & 2014-15 Against The Separate Orders Both Dated 15/02/2024 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 Order Dated 21/03/2016 & Dated 22/12/2016 For Ays 2013-14 &

Income Tax Act, 1961. 2. During the course of hearing before us, the assessee submitted that it has opted for settlement under the Vivad Se Vishwas Scheme, 2024 (VSVS), and Form No. 2 has been issued by the competent authority in both the cases. Accordingly, the assessee requested to withdraw

Cube Construction Engineering Limited, Subhanpura, Vadodara vs. The Deputy Commissioner of Income Tax, Central Circle - III, Vadodara

In the result, the appeal of the assessee is dismissed as withdrawn with liberty as aforesaid

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.185/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 Cube Construction The Dy.Cit बनाम/ Engineering Ltd. Central Circle-3 V/S. 1, Chandramani Nagar Vadodara – 390 007 Nr. Vidhya Vihar Off. High Tens Vadodara – 390 023 (Gujarat) "थायी लेखा सं./Pan: Aaccc 8103 D (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Tej Shah, Ar Revenue By : Shri Abhay Kumar Thakur, Cit-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: This Appeal Filed By The Assessee Pertain To The Assessment Year (Ay) 2017-18 Against The Order Dated 03/02/2023 Passed By The Commissioner Of Income Tax (Appeals)-12, Ahmedabad (“Cit(A)” For Short] Passed Under Section 250 Of The Income Tax Act, 1961 Arising From The Assessment Order Dated 31/12/2019 Passed By The Assessing Officer U/S.143(3) Of The Income Tax Act, 1961. Cube Construction Engineering Ltd. Vs. Dcit Asst. Year :2017-18 2

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. 3. Considering the aforesaid submission and in view of the CBDT Circulars

Gujarat Metal Cast Ind. Pvt. Ltd., Vadodara vs. The Dy.Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed as withdrawn with liberty as aforesaid

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.913/Ahd/2023 िनधा"रण वष" /Assessment Year : 2016-17 Gujarat Metal Cast Ind. Pvt. The Dy.Cit बनाम/ Ltd. Circle-1(1)(1) V/S. Village Garadhiya Vadodara – 390 007 Jarod Samaiya Road Vadodara – 391 520 "थायी लेखा सं./Pan: Aaacg 8433 G अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Tushar Hemani, Sr.Advocate & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri A.P. Singh, Cit-Dr & Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 27 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 27 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

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. 3. Considering the aforesaid submission and in view of the CBDT Circulars

Efficacy Systems Pvt. Ltd., Ahmedabad vs. The Dy. CIT, Circle-2(1)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed as withdrawn with liberty as aforesaid

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.845/Ahd/2023 िनधा"रण वष" /Assessment Year : 2017-18 Efficacy Systems Pvt.Ltd. Dy.Cit बनाम/ 16, Prerana Society Circle-2(1)(1) V/S. Sarkhej Road Ahmedabad – 380 015 Nr. Vishala Circle Ahmedabad – 380 055 "थायी लेखा सं./Pan: Aadce 2543 C अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Parimalsinh B. Parmar, 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: This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi Dated 06/10/2023 Passed Under Section 250 Of The Income Tax Act, 1961 For The Assessment Year 2017-18, Arising From The Assessment Order Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 Dated 18/11/2019. 2. During The Course Of Hearing Before Us, The Learned Authorized Representative (Ar) Submitted That The Assessee Has Filed Form No. 1 Under Efficacy Systems Pvt.Ltd. Vs. Dcit Asst. Year : 2017-18

submitted that the assessee has filed Form No. 1 under Efficacy Systems Pvt.Ltd. vs. DCIT Asst. Year : 2017-18 the Direct Tax Vivad se Vishwas Scheme, 2024 (VSV Scheme) and is awaiting issuance of Form No. 2. 3. Considering the aforesaid submission and in view of the CBDT Circulars governing

Ganpathy Manpower Private Limited, Vadodara, Gujarat vs. Commissioner of Income Tax (Appeals)(the ITO, Ward-1(1)(3)), Vadodara

In the result, the appeal of the assessee is dismissed as withdrawn with liberty as aforesaid

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.56/Ahd/2022 िनधा"रण वष" /Assessment Year : 2017-18 Ganpathy Manpower Commissioner Of Income-Tax बनाम/ Private Limited (Appeals) [Nfac], Delhi V/S. Gf-10, Sainath Heights Near Iskon Temple [The Ito, Ward-1)(3)] T.B. Sanatorium So Vadodara Vadodara – 390 021 "थायी लेखा सं./Pan: Aaecg 6280 D (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Withdrawal Application Revenue By : Shri B.P. Srivastava, 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: This Appeal Filed By The Assessee Pertain To The Assessment Year (Ay) 2017-18 Against The Order 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 Order Dated 07/03/2020 Passed By The Assessing Officer U/S.154 Of The Income Tax Act, 1961. Ganpathy Manpower Pvt.Ltd. Vs. Cit(A) [Ito,Ward-1(1)(3) Vadodara Asst. Year : 2017-18

Asst. Year : 2017-18 2. During the course of hearing before us, the assessee submitted that it has opted for settlement under the Vivad Se Vishwas Scheme, 2024 (VSVS), and Form No. 2 has been issued by the competent authority. Accordingly, the assessee requested to withdraw the above appeal