“Vivad se Vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20204,976 judgments

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-20, DELHI , JHANDEWALAN vs. KRSKA CAPITAL PRIVATE LIMITED , DELHI

In the result the appeal of the Revenue is dismissed and the cross objection of the Assessee is allowed

ITA 4666/DEL/2025[2016-17]Status: DisposedITAT Delhi18 Mar 2026AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalassessment Year: 2016-17

Section 132(4)Section 143(3)Section 147Section 148Section 68

total accommodation entries taken from M/s Manak Estate and Finance Private Limited & Maa Sharda Vincom Private Limited i.e.7,75,00,000/- during Vivad se Vishwas proceedings in the case of the assessee. 3. . Whether the Ld. CIT(A) has erred in facts and in law by ignoring statement

GND ISPAT PRIVATE LIMITED, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

In the result, the appeal of assessee is allowed for statistical purposes as above

ITA 725/RPR/2025[2015-16]Status: DisposedITAT Raipur17 Mar 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 725/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16) Gnd Ispat Private Limited, Vs Assistant Commissioner Of 114C, Gnd Chambers, Income Tax, Central Circle-2, Agrasen Chowk, Raipur, C. G. - 492001 Raipur, 8Th Floor, Cbd Building, Naya Raipur, C. G. - 492018 Pan: Aaccg6090K (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None (Petition Filed) राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 06/03/2026 घोषणा की तारीख / Date Of : 17/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2015-16 Filed By The Assessee Is Directed Against The Order Dated 16.09.2025 Of The Commissioner Of Income Tax (Appeals), [‘Cit(A)’], Raipur-3 Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

Section 132Section 139Section 153ASection 250Section 271(1)(c)

Ispat Pvt. Ltd., Raipur vs. ACIT, Central Circle-2, Raipur the erroneous assumption that the Appellant had opted for the Vivad se Vishwas Scheme. 2. On the facts and in the circumstances of the case, the Learned CIT(A) has erred in upholding the order of the Learned Assessing Officer ... reasoning that the assessee had filed the petition for the penalty order passed under section 271(1)(c) of the Act under Vivad se Vishwas Scheme, 2020 (‘VSVS, 2020’). Aggrieved with the impugned order, the assessee is before us. 4. Before us, none attended on behalf of the appellant assessee

ACIT CENTRAL CIRCLE 3(2), MUMBAI vs. SAMNIK GENERAL TRADING COMPANY PRIVATE LIMITED, MUMBAI

In the result, appeal is dismissed

ITA 9127/MUM/2025[2013-14]Status: DisposedITAT Mumbai16 Mar 2026AY 2013-14

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokaracit, Samnik General Trading Company Central Circle 3(2), Pvt. Ltd., Mumbai - 400051 Room No. 1, 123-D, Shanti Bhavan, Vs. V.P. Road, Mumbai - 400004 (Appellant) : (Respondent) Pan No. Aahcs 6070 Q Appellant By : Ms. Khushali Desai Respondent By : Shri Nayanjyoti Nath, Sr.- Ar (Appellant) (Respondent) Date Of Hearing : 10.03.2026 Date Of Pronouncement : 16.03.2026

For Appellant: Ms. Khushali DesaiFor Respondent: Shri Nayanjyoti Nath, Sr.- AR

Section 143(3)

estimate basis applying the rate of 2% on the very same sales turnover. He further noticed, the dispute was ultimately settled under ‘Vivad Se Vishwas Scheme’ (VSVS). Thus, he held that the commission income having already suffered tax under the VSVS, no further addition on account of commission income

AWLA INFRA,FEROZEPUR vs. ASSITANT COMMISSIONER OF INCOME TAX CIRCLE, FEROZEPUR

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 53/ASR/2025[2014-15]Status: DisposedITAT Amritsar12 Mar 2026AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A

Section 143(3)Section 250Section 271(1)(b)

first appellate authority has been dismissed on a wrong assumption of facts that the assessee has opted for settlement of dispute under the ‘Vivad Se Vishwas Scheme’, 2020 vide application dated 22.06.2020. As a result, the ld. CIT(A) dismissed the appeal for statistical purposes holding the same ... withdrawn. However, it has been subsequently found that the assessee has filed for Vivad Se Vishwas against the penalty order dated 17.10.2019 passed u/s 271(1)(b) of the act and has not opted against the appeal pending before the ld. first appellate authority in respect of quantum assessment

BALKRISHNA INDUSTRIES LIMITED,MUMBAI vs. DCIT-TDS, RAJKOT

In the result, the appeal of the assessee is allowed for statical purpose in above terms

ITA 547/RJT/2025[2016-17]Status: DisposedITAT Rajkot12 Mar 2026AY 2016-17

Section 143(3)Section 201Section 201(1)Section 250

follows: -\n1. Dismissing the appeal on the ground of opting for VSV Scheme without appreciating that the appellant had not opted for the Vivad Se Vishwas (VSV) Scheme in relation to the appeal filed against the order passed u/s 201 of the Act for A.Y. 2016-17. The dismissal ... considered the written submission filed before the CIT(A) the Ld. Cancel stated that assessee has not opted the “Vivad se Vishwas Scheme\" in relation to TDS order u/s.201 of the Act. However, Ld. CIT(A) dismissed the appeal of the assesse as if the assessee opted “Vivad se Vishwas

EKATAA COMMERCIAL CENTRE PRIVATE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 3, MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 4902/MUM/2025[2021-22]Status: DisposedITAT Mumbai12 Mar 2026AY 2021-22

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Suyog Bhave a/w. Shri Kshitij KasiFor Respondent: Shri Hemanshu Joshi Sr. DR

Section 139(4)Section 143(1)Section 154Section 156Section 220Section 220(2)Section 234CSection 250

view of the settlement of its appeals for assessment years 2013-14 and 2018-19 under the Direct Tax Vivad Se Vishwas Scheme, 2024. The Assessing Officer (“AO”), vide order dated 13.05.2025 passed under section 154 of the Act, revised the assessed income of the assessee for the year under ... into consideration the resolution of tax dispute by the assessee for the assessment years 2013-14 and 2018-19 under the Direct Tax Vivad Se Vishwas Scheme, 2024. While computing the demand, inter alia, the AO levied interest under section 220(2) of the Act at Rs.1

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. OASYS CYBERMATICS PVT LTD, CHENNAI

In the result, the appeal filed by the Revenue is dismissed

ITA 3102/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Mar 2026AY 2016-17

Bench: MS. PADMAVATHY S (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)

For Appellant: Mr. ARV Srinivasan, CIT for Mr. Bipin C. N., CITFor Respondent: Mr. Ravi Kannan &

Section 143(2)Section 143(3)Section 147Section 148Section 36(1)(va)Section 5(3)

issued are distinct from the issues discussed in the original assessment order and therefore they have not attained finality under the Direct Tax Vivad Se Vishwas Scheme. 4. The Ld. CIT(A) erred in not considering that section 5(3) of the Direct Tax Vivad Se Vishwas Act, 2020 provides ... original assessment and therefore the reopening was valid. The ld. DR further submitted that as per section 5(3) of the Direct Tax Vivad Se Vishwas Act, 2020, the order passed under the scheme is conclusive only in respect of matters covered by the declaration and therefore other issues

JAGAN MOHAN RAO VALLURU,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

ITA 469/VIZ/2025[2009-10]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2009-10

Section 143(3)Section 147Section 148Section 154Section 250(6)

meantime, the assessee, during the pendency of her appeal\nbefore the CIT(A), had opted for “Vivad Se Vishwas Scheme\" (DTVSV)for the\nΑ.Υ. 2011-12 on 23.12.2020. Carrying his contention further, the Ld.AR\nsubmitted that the Pr. CIT, Vijayawada, dated 12.04.2021, had thereafter issued\nForm No. 5, dated ... based on the Direct Tax Vivad Se Vishwas Act,\n2020 declaration filed by the assessee for the A.Y.2011-12.\n10.\nShri C Subrahmanyam, Ld.AR submitted that, the A.O, i.e, ACIT-Circle-\n2(1), Vijayawada, observing that the capital grains arising out of the JDA entered\ninto by the assessee were assessed

SAI SRI ANUSHA VALLURU,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

ITA 468/VIZ/2025[2009-10]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2009-10

Section 143(3)Section 147Section 148Section 154Section 250(6)

CUARZO,UDAIPUR vs. PR. CIT,, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 347/JODH/2025[2020-21]Status: DisposedITAT Jodhpur26 Feb 2026AY 2020-21

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blecuarzo Principal Commissioner Of G-1, G-1-90-93, Sukher Girwa Income Tax Udaipur - 313004 Udaipur - 313001 Pan No. Aahfc 3351 P Assessee By Shri Amit Kothari, Ca (Physical) Revenue By Smt. Runi Pal, Cit-Dr (Virtual) Date Of Hearing 29.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Of Principal Commissioner Of Income Tax, Udaipur [Hereinafter Referred To As Pcit] Dated 04.03.2025 With Respect To Assessment Year 2020-21 Challenging Therein Initiation Of Proceedings U/S 263 After The Assessment Having Achieved Finality Under Direct Taxes Vivad Se Vishwas Scheme, 2024 & That The Order In Form 4 Having Already Been Issued For Settlement Of Issues In The Assessment.

Section 263Section 80G

with respect to Assessment Year 2020-21 challenging therein initiation of proceedings u/s 263 after the assessment having achieved finality under Direct Taxes Vivad Se Vishwas Scheme, 2024 and that the order in Form 4 having already been issued for settlement of issues in the assessment. 2. Grounds of Appeal ... against the original assessment order passed by the AO and thereafter the appellant opted for the benefit under the Direct Taxes Vivad Se Vishwas Scheme, 2024 (VSVS) under which a final order in Form 4 was issued on 19.02.2022 by the designated authority PCIT determining the tax arrears and granting

JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE-5(1) ,, HYDERABAD vs. M/S MENZIES BOBBA GROUND HANDLING SERVICES PRIVATE LIMITED ,HYDERABAD, HYDERABAD

In the result, appeal of the Revenue is dismissed as withdrawn

ITA 113/HYD/2021[2016-17]Status: DisposedITAT Hyderabad17 Feb 2026AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.113/Hyd/2021 Assessment Year 2016-2017 M/S. Menzies Bobba The Jcit (Osd), Ground Handling Vs. Circle-5(1), Hyderabad. Services Private Pin – 500 004. Limited, Hyderabad. Telangana. Pin – 500 034 Pan Aafcm0724P (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Sowndarya राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 17.02.2026 घोषणा की तारीख/Pronouncement: 17.02.2026 आदेश/Order

For Appellant: CA SowndaryaFor Respondent: Dr. Narendra Kumar Naik, CIT-DR

learned Counsel for the Assessee has submitted that the assessee has settled the tax dispute involved in this appeal of the Revenue under VIVAD SE VISHWAS SCHEME, 2024. The learned Authorised Representative of the Assessee has pointed out that earlier there was some dispute with the tax liability however ... learned Authorised Representative of the Assessee has submitted that once the dispute involved in the present appeal of the Revenue is settled under VIVAD SE VISHWAS SCHEME and the tax liability is determined by the Authority as refund to the assessee, then, the present appeal of the Revenue

JADAV JEWELLERS PVT. LTD.,CHENNAI vs. ITO, CORPORATE WARD-2(3), CHENNAI

The appeal of the assessee is allowed

ITA 2911/CHNY/2025[2013-14]Status: DisposedITAT Chennai16 Feb 2026AY 2013-14

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2911/Chny/2025 िनधा"रण वष" /Assessment Year: 2013-14

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT

Section 143(3)Section 144BSection 147Section 148Section 154Section 250Section 68

accounts. 6. The Learned CIT(A) erred in not directing the AO to grant due credit for the taxes paid under the Vivad Se Vishwas Scheme, 2020, and for the advance tax and self-assessment tax already paid by the Appellant. 7. The Learned CIT(A) erred in upholding ... assessee. The assessee preferred an appeal before the CIT(A). Jadav Jewellers Pvt. Ltd. :- 3 -: Subsequently, the assessee filed an application under Vivad-se-Vishwas Scheme, 2020 (VSVS) to settle the dispute with the Department by filing Form-1. The PCIT accepted the application and issued Form-3. The assessee

LIC HOUSING FINANCE LIMITED,MUMBAI vs. ACIT, MUMBAI

ITA 6974/MUM/2024[2007-08]Status: DisposedITAT Mumbai12 Feb 2026AY 2007-08

For Appellant: \nShri S.Bhandari and Sri Shreyas Shah,(Adv.)For Respondent: \nShri Surendra Mohan,(Sr. DR)

Section 153(5)Section 154Section 244ASection 244A(1)(b)Section 5(2)

nclaimed by the Appellant Assessee in respect of tax refund of\nRs. 11,16,71,928/- determined under Direct Tax Vivad Se Vishwas\nAct, 2020 which was released / adjusted after delay of 20 months.\nCIT(A) failed to appreciate that said claim of interest is allowable\neither u/s 244A ... Finance Limited\n4.2 Attention has been drawn to the DTVSV Act 2020 and the\nStatement of Objects and Reasons to The Direct Tax Vivad se Vishwas Bill\n2020 presented on 1stFebruary 2020.Ultimate purpose of the Bill is ‘dispute\nresolution\". It does not determine tax payable or refundable. Under the\nDTVSV

LIC HOUSING FINANCE LTD,MUMBAI vs. ACIT, MUMBAI

In the result, all the aforesaid appeals of the assessee are\nallowed

ITA 6973/MUM/2024[2006-07]Status: DisposedITAT Mumbai12 Feb 2026AY 2006-07

For Appellant: \nShri S.Bhandari and Sri Shreyas Shah,(Adv.)For Respondent: \nShri Surendra Mohan,(Sr. DR)

Section 153(5)Section 154Section 244ASection 244A(1)(b)Section 5(2)

nclaimed by the Appellant Assessee in respect of tax refund of\nRs. 11,16,71,928/- determined under Direct Tax Vivad Se Vishwas\nAct, 2020 which was released / adjusted after delay of 20 months.\nCIT(A) failed to appreciate that said claim of interest is allowable\neither u/s 244A ... 6974/Mum/2024\nA.Y. 2005-06, 2006-07 & 2007-08\nM/s LIC Housing Finance Limited\n4.2 Attention has been drawn to the Direct Tax Vivad se Vishwas Bill\n2020 presented on 1stFebruary 2020.Ultimate purpose of the Bill is 'dispute\nresolution'. It does not determine tax payable or refundable. Under the\nDTVSV

LIC HOUSING FINANCE LTD,MUMBAI vs. ACIT, MUMBAI

In the result, all the aforesaid appeals of the assessee are allowed

ITA 6972/MUM/2024[2005-06]Status: DisposedITAT Mumbai12 Feb 2026AY 2005-06

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri S.Bhandari and Sri Shreyas Shah,(Adv.) and Amicus CuriaeFor Respondent: Shri Surendra Mohan,(Sr. DR)

Section 143(1)(a)Section 153(5)Section 154Section 244ASection 244A(1)(b)Section 5(2)

claimed by the Appellant Assessee in respect of tax refund of Rs. 11,16,71,928/- determined under Direct Tax Vivad Se Vishwas Act, 2020 which was released / adjusted after delay of 20 months. CIT(A) failed to appreciate that said claim of interest is allowable either u/s 244A ... this case of a Public Sector undertaking of Government of India, the assessee filed VSVS application as per under Direct Tax Vivad Se Vishwas Act, 2020(DTVSV).The ld.Pr.CIT while accepting the application passed order determining refund of Rs 11.16 cr. Order Giving Effect(OGE) u/s 5(2) of DTVSV

FIRSTRAND BANK LIMITED,MUMBAI vs. THE ASSISTANT COMM. OF INCOME TAX-CIRCLE-2(3)(1), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 2502/MUM/2022[2018-2019]Status: DisposedITAT Mumbai12 Feb 2026AY 2018-2019

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2018-19 Firstrand Bank Limited The Assistant Commissioner Of C-53, G-Block, 5 Th Floor, Income-Tax, Tcg Financial Centre, Circle-2(3)(1), Bandra-Kurla Complex, Mumbai Vs. Bandra (East)., Mumbai -400051 (Pan: Aabcf1632P) (Appellant) (Respondent) Present For: Assessee : Shri Paras Savla, Advocate Revenue : Shri Annavaram K, Sr. Dr Date Of Hearing : 14.11.2025 Date Of Pronouncement : 12.02.2026 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Final Assessment Order Passed Pursuant To The Directions Of Ld. Dispute Resolution Panel- 1, Mumbai, Vide Order No. Itba/Drp/F/144C(5)/2022- 23/1043517868(1), Dated 22.06.2022, Passed U/S. 144C(5) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), For Assessment Year 2018-19. 2. Grounds Taken By The Assessee Are Reproduced As Under:

For Appellant: Shri Paras Savla, AdvocateFor Respondent: Shri Annavaram K, Sr. DR

Section 144C(5)Section 40Section 9(1)(vi)

instead of apportioning it over subsequent years. While assessee had filed its objections before ld. DRP, they were later settled under Vivad Se Vishwas Scheme since the issue represented only a timing difference. 22 FirstRand Bank Limited AY 2018-19 Consequently, to prevent double taxation of the same income, assessee ... assessee, necessity of making the aforesaid claim arose only because the appeal for Assessment Year 2017-18 was subsequently settled under the Vivad se Vishwas Scheme (VSV), and hence, the corresponding adjustment had to be made in Assessment Year 2018-19 to avoid double taxation. Assessee submits that its claim

VARDAAN INFRASTRUCTURES PRIVATE LIMITED,RAIPUR vs. INCOME TAX OFFICER, WARD 4(1), RAIPUR, RAIPUR

In the result, the appeal of assessee is allowed as above

ITA 834/RPR/2025[2013-14]Status: DisposedITAT Raipur11 Feb 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 834/Rpr/2025 (िनधा"रण वष" Assessment Year: 2013-14) Vardaan Infrastructures Private Limited, Vs Income Tax Officer, Ward 4(1), C/S Shankar Marbles, Ring Road 1, Ayakar Bhawan, Civil Lines, Santoshi Nagar, Raipur, Chhattisgarh, Raipur, Chhattisgarh, 492001 Pan: Aadcv3823C (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Praveen Khandelwal & Shri Praveen Goyal, Cas राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 09/02/2026 घोषणा की तारीख / Date Of : 11/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2013-14 Filed By The Assessee Is Directed Against The Order Dated 06.11.2025 Of Commissioner Of Income Tax (Appeals), [‘Cit(A)’], National Faceless Appeal Centre (‘Nfac’), Delhi Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).

For Appellant: Shri Praveen Khandelwal and Shri Praveen Goyal, CAsFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 143(3)Section 147Section 148Section 250Section 68

erroneous and unfounded assumption that the appellant had 1 Vardaan Infrastructures Pvt Ltd. vs. ITO, Ward 4(1) opted for the Vivad Se Vishwas Scheme, 2020, whereas, in fact, the appellant had never filed any declaration under the said scheme. Therefore, the impugned order is based on incorrect facts ... appeal as under: “2. During appellate proceedings, as per details available on record, it is noted that Form 5 under Direct Taxes Vivad se Vishwas Act, 2020 dated 20.12.2021 has been issued by designated Authority i.e. the Principal Commissioner of Income Tax-1, Raipur for A.Y. 2013-14 under consideration

BALJIT KAUR MAGGU,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), CHANDIGARH

In the result, appeal of the Assessee is dismissed

ITA 1260/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh11 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Miss. Shruti Khandelwal, Advocate for Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

outset, the learned Authorised Representative (AR) submitted that the appellant has opted for settlement of the dispute under the Vivad Se Vishwas Scheme, 2016. It was submitted that pursuant to the declaration was filed under the Scheme, all statutory formalities have been duly completed. 3. The assessee has deposited ... accordingly. 5. Per contra, the learned Departmental Representative (DR) confirmed that the dispute involved in the present appeal has been resolved under the Vivad Se Vishwas Scheme. The learned DR placed on record Form-4 issued by the Revenue 2 and submitted that the declaration filed by the appellant

VIKAS AGARWAL,BULANDSHAHR vs. ACIT, CENTRAL CIRCLE, MEERUT

The appeal of the assessee is allowed for statistical purposes

ITA 6486/DEL/2025[2017-18]Status: DisposedITAT Delhi11 Feb 2026AY 2017-18

For Appellant: \nNoneFor Respondent: \nSh. Akhilesh Yadav, Sr. DR

Section 133(6)Section 143(3)Section 272A(2)(c)

ground that ld. CIT(A) has dismissed the appeal of the assessee\non the basis that assessee has opted for Direct Tax Vivad Se Vishwas\nScheme, 2020 but as per the assessee no such settlement was opted. It comes\nup that a search and seizure operation was carried ... assessment order with significant additions. The appellant also faced a penalty for non-compliance with a notice. The assessee opted for the Vivad Se Vishwas Scheme to settle the penalty appeal.", "held": "The Tribunal noted that the CIT(A) had disposed of the appeal against the assessment order without deciding

INCOME TAX OFFICER, FARIDABAD vs. SAVITA BHATIA, FARIDABAD

Appeal is dismissed

ITA 148/DEL/2026[2015]Status: DisposedITAT Delhi10 Feb 2026

Bench: Sh. Satbeer Singh Godaraita No. 148/Del/2026 : Asstt. Year: 2015-16 Income Tax Officer, Vs Savita Bhatia, B-Block, New Cgo Complex, 108-A, Sector-11 D, Nh-Iv, Nit, Faridabad-121001 Faridabad-121006 (Appellant) (Respondent) Pan No. Alupb1524F Assessee By: Ms. Savita Bhatia (Individual) Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 10.02.2026 Date Of Pronouncement: 10.02.2026 Order This Revenue’S Appeal For Assessment Year 2015-16 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1081511509(1) Dated 07.10.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Ms. Savita Bhatia (Individual)For Respondent: Sh. Manoj Kumar, Sr. DR

Section 147

that the assessee has already submitted it’s Form 2 & 4 before the prescribed authority for settling the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. 4. The Revenue is equally fair in not disputing this clinching averments made by the assessee at this stage. 2 Savita Bhatia

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