The DCIT, Cir-3(1)(1), Ahmedabad V. M/s. Nirma Limited, Ahmedabad

ITA 2223/AHD/2017

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0765 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 year(s) 9 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-07-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 04-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 144C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Ramit Kochar, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member The DCIT, Circle-3(1)(1), Ahmedabad (Appellant) Vs M/s. Nirma Ltd. Nirma House, Ashram Road, Ahmedabad PAN: AAACN5350K (Respondent) 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. ITA No. 2223/Ahd/2017 Assessment Year 2012-13 I.T.A No. 2223/Ahd/2017 A.Y. 2012-13 Page No DCIT Vs. M/s. Nirma Ltd. 2 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 In the result, appeal filed by the Revenue is dismissed as withdrawn under VIVAD SE VISHWAS SCHEME. Order pronounced in the open court on 25-07-2024 Sd/- Sd/- (RAMIT KOCHAR) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 25/07/2024 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद