M/S. ADROIT TRADELINK PVT.LTD.,GANDHINAGAR V. THE ACIT., CIRCLE-1(1)(1), AHMEDABAD

ITA 1434/AHD/2024

AI Insights

The case involves two appeals by M/s. Adroit Tradelink Pvt. Ltd. against the orders passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which were based on the assessment orders by the Assessing Officer for the years 2015-16 and 2016-17. The appeals were filed in response to the assessment orders under different sections of the Income Tax Act, 1961. During the hearing, the assessee's representative informed the tribunal that they had filed Form No. 1 under the Direct Tax Vivad se Vishwas Scheme, 2024, and were awaiting the issuance of Form No. 2 for both cases. In accordance with the CBDT Circulars governing the scheme, the tribunal dismissed the appeals as withdrawn, allowing the possibility of restoration if the scheme's conditions were not met.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 472288 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-04-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RIGNESH DAS
• Assessee Lawyers: SAMIR VORA
• Section: 147; 143(3); 250

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदा बा द \u0012ा यपीठ “सी“, अहमदा बा द । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD सु\u0017ी सुिच\u0019ा का \u001aले, \u0012ा ियक सद एवं \u0017ी मकरंद वसंत महा देवकर, लेखा सद क े सम\"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA Nos.1434/Ahd/2024 & 1522/Ahd/2024 िनधा \u0010रण वष\u0010 /Assessment Years : 2015-16 & 2016-17 respectively M/s. Adroit Tradelink Pvt.Ltd. 145-1, Sectro-14 Gandhinagar – 382 016 (Gujarat) बनाम/ v/s. The ACIT Circle-1(1)(1) Ahmedabad – 380 015 \u0014थायी लेखा सं./PAN: AAACJ 3868 J अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee by : Shri Samir Vora, AR Revenue by : Shri Rignesh Das, Sr.DR सुनवाई की तारीख/Date of Hearing : 01/04/2025 घोषणा की तारीख /Date of Pronouncement: 02/04/2025 आदेश/O R D E R PER MAKARAND V. MAHADEOKAR, AM: Both these appeals filed by the assessee pertain to the Assessment Years (AYs) 2015-16 and 2016-17 against the separate 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 (AO). 2. The brief particulars of the orders of authorities below are hereunder: ITA Nos.1434 & 1522/Ahd/2024 M/s.Adroit Tradelink Pvt.Ltd. vs. The ACIT Asst. Years :2015-16 & 2016-17 respectively 2 Sr.No(s). ITA No(s)/ Asst.Year(s) Date of CIT(A)’s order Date of AO’s order AO Passed order u/s. 1. 1434/Ahd/2024 AY 2015-16 07/06/2024 29/03/2022 147 read with section 144B of the IT Act, 1961 2. 1522/Ahd/2024 AY 2016-17 10/07/2024 28/12/2018 143(3) of the IT Act, 1961. 3. During the 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 in both the cases (Acknowledgement Number 853017340300125 for ITA No.1434/Ahd/2024 and Acknowledgement Number 852941480300125 for ITA No.1522/Ahd/2024). 4. Considering the aforesaid submission and in view of the CBDT Circulars governing the scheme, the appeals filed by the assessee are dismissed as withdrawn, with liberty to the assessee to seek recall of this order and restoration of the appeal(s) in case Form No.2 is not issued within the prescribed time limit or the application under the VSV Scheme is rejected for any reason. 5. The learned Departmental Representative (DR) did not raise any objection to this dismissal. ITA Nos.1434 & 1522/Ahd/2024 M/s.Adroit Tradelink Pvt.Ltd. vs. The ACIT Asst. Years :2015-16 & 2016-17 respectively 3 6. In the result, both the appeals of the assessee are dismissed as withdrawn with liberty as aforesaid. Order pronounced in the Open Court on 2nd April, 2025 at Ahmedabad. Sd/- Sd/- (SUCHITRA KAMBLE) JUDICIAL MEMBER (MAKARAND V. MAHADEOKAR) ACCOUNTANT MEMBER अहमदाबाद/Ahmedabad, िदनांक/Dated 02/04/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to : 1. अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(A)-(NFAC), Delhi 5. िवभागीय #ितिनिध , आयकर अपीलीय अिधकरण , राजोकट/DR,ITAT, Ahmedabad, 6. गाड\u0010 फाईल / Guard file. आदेशानुसार/ BY ORDER, स&ािपत #ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad 1. Date of dictation (copied matter) : 1.4.2025 2. Date on which the typed draft is placed before the Dictating Member. : 1.4.2025 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 2.4.25 7. Date on which the file goes to the Bench Clerk. : 2.4.25 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order : "