THE AHMEDABAD CO.OP. DEPARTMENT STORES LTD.,AHMEDABAD V. THE DY.CIT.M CIRCLE-1(1)(1), AHMEDABAD

ITA 77/AHD/2024

AI Insights

The case involves multiple appeals by The Ahmedabad Co-op. Department Stores Ltd. against 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 assessment years 2015-16, 2016-17, and 2017-18. The appeals were related to the Direct Tax Vivad se Vishwas Scheme, 2024, under which the assessee had filed Form No. 1 and was awaiting Form No. 2. The tribunal decided to dismiss the appeals as withdrawn, allowing the possibility of restoration if the VSV Scheme application does not proceed as expected.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 39161 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RIGNESH DAS
• Assessee Lawyers: SURESH GANDHI
• Section: 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.76, 77, 78 and 79/Ahd/2024 िनधा \u0010रण वष\u0010 /Assessment Years : 2015-16, 2016-17, 2016-17 & 2017-18 respectively The Ahmedabad Co- op.Department Stores Ltd. Apana Bazar Multi-Storeyed Building Lal Darwaja Ahmedabad – 380 001 बनाम/ v/s. Dy. CIT Circle -1 (1)(1) Ahmedabad – 380 015 \u0014थायी लेखा सं./PAN: AABAT 0757 D अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee by : Shri Suresh Gandhi, AR Revenue by : Shri Rignesh Das, Sr.DR सुनवाई की तारीख/Date of Hearing : 26 /03/2025 घोषणा की तारीख /Date of Pronouncement: 27 /03/2025 आदेश/O R D E R PER MAKARAND V. MAHADEOKAR, AM: These appeals filed by the assessee pertain to the Assessment Years (AYs) 2016-17 and 2017-18 against the different 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. 2. The brief particulars of orders of authorities below are hereunder: ITA Nos.76 to 79/Ahd/2024 The Ahmedabad Co-op.Department Stores Ltd. vs. DCIT Asst. Years : 2015-16, 2016-17, 2016-17 & 2017-18 respectively 2 Sr.Nos. Asst.Year(s) Date of CIT(A)’s order Date of AO’s order Passed u/s. 1. 2015-16 23/11/2023 10/12/2019 143(3) r.w.s.147 of the IT Act 2. 2016-17 23/11/2023 18/12/2019 143(3) r.w.s.147 of the IT Act 3. 2016-17 23/11/2023 15/03/2021 154 of the IT Act 4. 2017-18 23/11/2023 15/03/2019 143(3) of the IT Act 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. 4. Considering the aforesaid submission and in view of the CBDT Circulars governing the scheme, the appeal filed by the assessee is dismissed as withdrawn, with liberty to the assessee to seek recall of this order and restoration of the appeal 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. The learned Departmental Representative (DR) did not raise any objection to this dismissal. ITA Nos.76 to 79/Ahd/2024 The Ahmedabad Co-op.Department Stores Ltd. vs. DCIT Asst. Years : 2015-16, 2016-17, 2016-17 & 2017-18 respectively 3 5. In the result, the appeals of the assessee are dismissed as withdrawn with liberty as aforesaid. Order pronounced in the Open Court on 27th March, 2025 at Ahmedabad. Sd/- Sd/- (SUCHITRA KAMBLE) JUDICIAL MEMBER (MAKARAND V. MAHADEOKAR) ACCOUNTANT MEMBER अहमदाबाद/Ahmedabad, िदनांक/Dated 27/03/2025 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 , अिधकरण आयकर अपीलीय , 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 (word processed by Hon’ble AM in his laptop) : 26.3.2025 2. Date on which the typed draft is placed before the Dictating Member. : 26.3.2025 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. : 27.3.25 7. Date on which the file goes to the Bench Clerk. : 27.3.25 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 : "