The DCIT, Circle-3(1)(1), Ahmedabad V. Nirma Management Services Pvt. Ltd., Ahmedabad

ITA 2144/AHD/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7886 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 16-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 5(2)

Judgement Text

आयकर अपील य अ धकरण, अहमदाबाद यायपीठ ‘SMC’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD (Conducted through Virtual Court) BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT ITA No.2144/Ahd/2018 नधा रण वष / Asstt.Year : 2013-14 DCIT, Cir.3(1)(1) Ahmedabad. Vs. M/s.Nirma Management Services P. Ltd. Nirma House, Ashram Road Ahmedabad. PAN : AAACN5354 P (Applicant) (Responent) Assessee by : Withdrawal Application Revenue by : - स ु नवाई क तार ख/D a t e o f H e a r i n g : 2 4 / 1 1 / 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 : 2 4 / 1 1 / 2 0 2 1 आदेश/O R D E R The above appeal filed by the Revenue arises from order of the Commissioner of Income Tax (Appeals)-9, Ahmedabad dated 31.8.2018 for assessment year 2013-14. 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 15.11.2021 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 The ld.DR has no objection if its appeal is treated to be withdrawn in view of the settlement of the issue by the assessee. ITA No.2144/Ahd/2018 2 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 Accordingly, appeal of the Revenue being infructuous is dismissed as withdrawn. 4.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 24 th November, 2021 at Ahmedabad. Sd/- (RAJPAL YADAV) VICE-PRESIDENT Ahmedabad; Dated 24/11/2021