SHALIGRAM INFRA PROJECTS LLP ( LTD. LIABILITY PARTNERSHIP),AHMEDABAD V. THE JCIT (OSD), CENTRAL CIRCLE-2(2), AHMEDABAD

ITSSA 163/AHD/2021

AI Insights

The case involves Shaligram Infra Projects LLP, which filed appeals against the orders of the Commissioner of Income-tax (Appeals)-12, Ahmedabad, for the Assessment Years 2012-13 to 2016-17. The appeals challenged the validity of the Assessment Orders on the grounds of being barred by limitation. During the hearing, the assessee decided to withdraw the appeals, as indicated in a letter submitted to the tribunal. The tribunal, after considering the request and noting the absence of any objection from the Departmental Representative, allowed the withdrawal of the appeals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 38994 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 24-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A. P. SINGH
• Assessee Lawyers: PARIN S. SHAH
• Keywords: Validity of assessment
• Section: 250

Judgement Text

" आयकर आयकर आयकर आयकर अपील य अपील य अपील य अपील य अ धकरण अ धकरण अ धकरण अ धकरण, अहमदाबाद अहमदाबाद अहमदाबाद अहमदाबाद \u0012यायपीठ \u0012यायपीठ \u0012यायपीठ \u0012यायपीठ ‘C’ अहमदाबाद। अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER IT(SS)A Nos. 162 to 166/Ahd/2021 Assessment Years : 2012-13 to 2016-17 Shaligram Infra Projects LLP, 4th Floor, Office No. 401-402, Shaligram Corporates, B/h Dishman House, Opp. Sankalp Grace II, Ambli, Ahmedabad- 380058 PAN: ACPFS 7047 A Vs The JCIT (OSD), Central Circle 2(2), Ahmedabad अपीलाथ\u0016/ अपीलाथ\u0016/ अपीलाथ\u0016/ अपीलाथ\u0016/ (Appellant) \u0018\u0019 य \u0018\u0019 य \u0018\u0019 य \u0018\u0019 यथ\u0016/ थ\u0016/ थ\u0016/ थ\u0016/ (Respondent) Assessee by : Shri Parin S. Shah, AR Revenue by : Shri A.P. Singh, CIT-DR सुनवाई क तार ख/ / / /Date of Hearing : 24/03/2025 घोषणा क तार ख / / / /Date of Pronouncement: 24/03/2025 आदेश आदेश आदेश आदेश / / / / O R D E R PER BENCH : These appeals have been filed by the assessee against the orders of the Ld. Commissioner of Income-tax (Appeals)-12, Ahmedabad (“CIT(A)” for short) dated 03.08.2021, passed under Section 250 of the Income-tax Act, 1961 [\"the Act\" for short], for Assessment Years (AY) 2012-13 to 2016-17. 2. At the time of hearing today, the learned Counsel for the assessee submitted that the assessee wishes to withdraw the appeals. In this regard, the Ld. Counsel for the assessee has submitted a letter dated 24.03.2025, seeking permission to withdraw the appeals, which is reproduced below::- “24.03.2025 To Hon'ble Bench Income Tax Appellate Tribunal, Ahmedabad Respected Sir, Re: Request to withdraw appeals In the matter of : Shaligram Infra Projects LLP ITA Nos. : 162 to 166/Ahd/2021 (Sr. No. 1 to 5 of Cause List) Α.Υ. : 2012-13 to 2016-17 Before Bench : C Date of Hearing : 24.03.2025 IT(SS)A Nos. 162 to 166/Ahd/2021 Shaligram Infra Projects LLP AYs : 2012-13 to 2016-17 2 With reference to the captioned subject, Appellant has filed appeal challenging validity of Assessment Order being barred by limitation. Now, Appellant wants to withdraw the above-mentioned appeals. Your honour is requested to allow for withdrawal of appeals and oblige. Thanking you Yours faithfully, For, Parin Shah & Co. Digitally signed by (Parin Shah) A.R. of the Appellant” 3. The learned Departmental Representative has no objection to the withdrawal of the appeals. 4. In light of the above facts and the letter filed by the learned Counsel for the assessee, we allow the withdrawal of the appeals filed by the assessee. Accordingly, all the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the Court on 24th March, 2025 at Ahmedabad. Sd/- Sd/- (SUCHITRA R. KAMBLE) (MAKARAND V. MAHADEOKAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad, Dated 24/03/2025 *Bt आदेश क \u0018(त)ल*प अ+े*षत/Copy of the Order forwarded to : 1. अपीलाथ\u0016 / The Appellant 2. \u0018\u0019यथ\u0016 / The Respondent. 3. संबं धत आयकर आयु-त / Concerned CIT 4. आयकर आयु-त ) अपील ( / The CIT(A)- 5. *वभागीय \u0018(त(न ध , आयकर अपील य अ धकरण /DR,ITAT, Ahmedabad, 6. गाड4 फाईल / Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपील य अ धकरण ITAT, Ahmedabad 1. Date of dictation- …24.03.2025…- withdrawal application on record…. 2. Date on which the typed draft is placed before the Dictating Member ……24.03.2025…… Other member …24.03.2025…..…………. 3. Date on which the approved draft comes to the Sr.P.S./P.S. - …24.03.2025…………… 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ... 24.03.2025 5. Date on which the file goes to the Bench Clerk…10.05.2022……… 6. Date on which the file goes to the Head Clerk……………………………. 7. The date on which the file goes to the Assistant Registrar for signature on the order………………… 8. Date of Despatch of the Order……………… "