The ACIT, Circle-5, Ahmedabad V. M/s. Nirma Limited, Ahmedabad

ITA 1797/AHD/2015

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6726 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 year(s) 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2002-2003
• Appeal Filed On: 17-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 5(2)

Judgement Text

आयकर अपील य अ धकरण, अहमदाबाद यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD (Conducted through Virtual Court) BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.1797/Ahd/2015 नधा रण वष / Asstt.Year : 2002-03 ACIT, Cir.5 Ahmedabad. Vs. Nirma Ltd. Nirma House, Ashram Road Ahmedabad. PAN : AAACN 5350 K (Applicant) (Responent) Assessee by : Shri S.N.Soparkar, Sr.Adv. Revenue by : Shri Mohd Usman, CIT-DR स ु नवाई क तार ख/D a t e o f H e a r i n g : 0 8 / 1 2 / 2 0 2 1 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t : 0 9 / 1 2 / 2 0 2 1 आदेश/O R D E R PER RAJPAL YADAV, VICE-PRESIDENT: The above appeal filed by the Revenue against order of the Commissioner of Income Tax (Appeals)-9, Ahmedabad dated 18.03.2015 for assessment year 2002-03 2. When the matter was called for hearing, it is noticed that the ld.counsel for the assessee, Shri H.C. Shah, has filed a letter dated 07.12.2021 enclosing therewith copy form no.5 being order for Full and Final Settlement of Tax arrear issued under section 5(2) of the Direct Tax Vivad Se Vishwas Act, 2020 by the designated authority. The same are taken on record. In light of settlement of the issue, the appeal of the Revenue becomes infructuous and, therefore, assessee seeks its withdrawal. The ld.DR has no objection if its appeal is ITA No.1797/Ahd/2015 2 treated to be withdrawn in view of the settlement of the issue by the assessee. 3. In the light of the above letter of the ld.counsel for the assessee, I find no reason to keep pending appeal of the Revenue before the Tribunal because as per form no.5 filed by the assessee, the appeal of the Revenue became infructuous. Accordingly, appeal of the Revenue being infructuous is dismissed as withdrawn. 4. In the result, the appeal of the Revenue stands dismissed under VSV scheme. Order pronounced in the Court on 9 th December, 2021 at Ahmedabad. Sd/- (WASEEM AHMED) ACCOUNTANT MEMBER Sd/- (RAJPAL YADAV) VICE-PRESIDENT