SHRIMATE INFRASTRUCTURE PVT. LTD (CONVERTED INTO SHRIMATE INFRASTRUCTURE LLP),AHMEDABAD V. THE JCIT (OSD), CENTRAL CIRCLE-2(2), AHMEDABAD

ITSSA 159/AHD/2021

AI Insights

The case involves four appeals filed by Shrimate Infrastructure Pvt. Ltd. against the assessment orders for the Assessment Years 2012-13 to 2015-16, issued by the JCIT (OSD), Central Circle-2(2), Ahmedabad. The appeals were against a common order passed by the Commissioner of Income Tax (Appeals)-12, Ahmedabad. During the hearing, the assessee's representative submitted a digitally signed letter requesting the withdrawal of all appeals, claiming that they were barred by limitation. The CIT-DR for the Revenue did not object to this withdrawal, leading to the dismissal of the appeals as withdrawn.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 39167 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 02-04-2025
• 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; 153A

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 1.आयकर(SS)अपील सं /IT(SS)A No.158/Ahd/2021 – Asst.Year 2012-13 2.आयकर(SS)अपील सं /IT(SS)A No.159/Ahd/2021 – Asst.Year 2013-14 3.आयकर(SS)अपील सं /IT(SS)A No.160/Ahd/2021 – Asst.Year 2014-15 4.आयकर(SS)अपील सं /IT(SS)A No.161/Ahd/2021 – Asst.Year 2015-16 Shrimate Infrastructure Pvt.Ltd. (Converted into Shrimate Infrastructure LLP) 4th Floor, Office No.401-402 Shaligram Corporates B/h. Disman House Opp. Sankalp Grace II, Ambali Ahmedabad – 380 058 बनाम/ v/s. The JCIT (OSD) Central Circle-2(2) Ahmedabad – 380 009 थायी लेखा सं./PAN: AAPCS 5841 M अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee by : Shri Parin S. Shah, AR Revenue by : Shri A.P. Singh, CIT-DR सुनवाई की तारीख/Date of Hearing : 02/04/2025 घोषणा की तारीख /Date of Pronouncement: 02/04/2025 आदेश/O R D E R PER MAKARAND V. MAHADEOKAR, AM: These appeals filed by the assessee pertain to the Assessment Years (AYs) 2012-13 to 2015-16 against the common order dated 03/08/2021 passed by the Commissioner of Income Tax (Appeals)-12, Ahmedabad [hereinafter referred to as “CIT(A)”] passed under section 250 of the Income Tax Act, 1961 arising from the assessment orders passed u/s. 153A r.w.s.143(3) of the IT(SS)A Nos.158 to 160/Ahd/2021 Shrimate Infrastructure Pvt.Ltd. (Converted into Shrimate Infrastructure LLP) Asst. Years : 2012-13 to 1025-16 respectively 2 Income Tax Act, 1961, dated 16/04/2021 by the JCIT (OSD), Central Circle- 2(2), Ahmedabad (hereinafter referred to as “AO”). 2. During the course of hearing before us, the Ld. Authorized Representative (AR) of the assessee, Shri Parin S. Shah, on behalf of assessee, submitted a letter dated 02/04/2025 (digitally signed) which was kept on record, wherein the assessee sought for permission to withdraw the appeals since the assessee has filed appeal challenging validity of assessment order being barred by limitation. As the assessee is of the view that all the four appeals filed are required to be withdrawn, we permit to withdraw the assessee’s appeals. 3. The Ld.CIT-DR, Shri A.P. Singh, appeared for the Revenue, has no objection for withdrawing these appeals. Since the assessee wants to withdraw its appeals, as per the withdrawal application, we permit to withdraw these appeals of the assessee. 4. In the result, all the four appeals of the assessee are dismissed as withdrawn. 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 IT(SS)A Nos.158 to 160/Ahd/2021 Shrimate Infrastructure Pvt.Ltd. (Converted into Shrimate Infrastructure LLP) Asst. Years : 2012-13 to 1025-16 respectively 3 आदेश की !ितिलिप अ\"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ# / The Appellant 2. !$थ# / The Respondent. 3. संबंिधत आयकर आयु& / Concerned CIT 4. आयकर आयु& ) अपील ( / The CIT(A)-12, Ahmedabad 5. िवभागीय !ितिनिध , आयकर अपीलीय अिधकरण , राजोकट/DR,ITAT, Ahmedabad, 6. गाड+ फाईल / Guard file. आदेशानुसार/ BY ORDER, स$ािपत !ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad 1. Date of dictation (copied matter) : 02.4.2025 2. Date on which the typed draft is placed before the Dictating Member. : 02.4.2025 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 : "