“Vivad se Vishwas”

Syed Imtyaz Ahsan, Barh vs. ITO Ward 6(2) Patna, Patna

In the result, the appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthi

ITAT, Patna by digitally signed dated 30.01.2025 for and on behalf of assessee stating that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration under sub-section (1) and undertaking under sub- section (4) of section 91 of the Finance ... vide Acknowledgment Number-658835950281024 with the Competent Authority and prayed before the Bench to grant adjournment till the disposal of the DIRECT TAX VIVAD SE VISHWAS RULES, 2024. 3. On the other hand, ld. Departmental Representative argued that the matter be dismissed by upholding the order of ld. CIT(Appeals

Rimmi Marwaha, Batala vs. Income Tax Officer, Batala

In the result, the appeal filed by the assessee is dismissed as withdrawn

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

above assessee has filed written request for withdrawal of the appeal due to the reasons that they have filed application under “Direct Tax Vivad Se Vishwas Scheme-2024”, for settlement of disputes relating to tax arrears, in respect of the assessment year stated above. 4. Documentary evidence in Form

Payal Sukhramani, Satna vs. ITO Ward-2, Satna

In the result, the appeal of the assessee is dismissed

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2012-13 Payal Sukhramani, Vs. Income Tax Officer, House No.128/3, First Floor, Satna Master Plan, Near Overbridge, Satna, Madhya Pradesh-485001 Pan:Bwdps3622L (Appellant) (Respondent) Assessee By: Sh. Rahul Bardia, Fca Revenue By: Sh. Alok Bhura, Sr. Dr Date Of Hearing: 20.05.2025 Date Of Pronouncement: 22.05.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961, Dated 3.04.2024, Dismissing The Appeal Of The Assessee That Was Filed Against The Order Of The Ito, Ward-2, Stana Dated 9.12.2019. The Grounds Of Appeal Are As Under:- “1. That The Cit (A) Order Is Bad In Law, Facts Void Ab Initio & Without Jurisdiction. 2. That The Ld Cit Appeals Failed To Appreciate That The Sale Of Shares Was For A Consideration Of Rs 6,15,550 Whereas Addition Made For Rs 24,25,650/- By Mistake. The Assessee Made Submission Against Ground No.2 Regarding Clerical Mistake & Also Informed For Rectification Application Filed On Filed Has Been Rejected. 3. That The Ld Cit Appeals Erred In Sustaining Addition For Rs 24,25,650 U/S 68 Against Sale Of Shares Claimed As Exmpet U/S 10(38). 4. That The Ld Cit Appeals Erred In Invoking The Provisions Of Section 115Bbe Against Addition Made U/S 68 For Ay 2012-13. 5. That The Ld Cit Appeals Erred In Sustaining The Addition Of Rs 1,23,263/- Against Alleged Commission Payment For Transaction In Shares. 1 A.Y. 2012-13 Payal Sukhramani

hearing, Sh. Rahul Bardia, FCA (hereinafter referred to as the ‘ld. AR’) submitted that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and Form No.2 had been issued to the assessee by the PCIT, Jabalpur on 6.02.2025. It was submitted that the assessee was desirous ... appeal of the assessee is dismissed as withdrawn. However, in the event that the tax dispute is not settled under the Direct Tax Vivad Se Vishwas Scheme, 2024, the assessee will be at liberty to approach the Tribunal again. 5. In the result, the appeal of the assessee is dismissed

Pawan Yadav, Chhindwara vs. Income Tax Officer - 1, Chhindwara

In the result, the appeal of the assessee is dismissed

referred to as the ‘ld. AR’), that during the pendency of the appeal, the assessee had availed the benefit of the Direct Tax Vivad Se Vishwas Scheme, 2024 and had settled the tax dispute with the Department. As proof of the same Form No.1, Form No.2 and the tax paid ... challan under the VSVS, 2024 was filed before us. It was submitted that since the assessee had opted for the Vivad Se Vishwas Scheme, 2024 therefore, the appeal filed may kindly be ordered to be withdrawn on the request of the assessee. 3. Sh. Shrawan Kumar Meena, CIT DR (hereinafter

Krishna Kant Mishra, Rewa vs. ITO Ward-1, Rewa

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2012-13 Krishna Kant Mishra Ito Ward-1 V. 15/894 Near Mpsrtc Depo, Income Tax Office, Kothi Ratahara Rewa (Mp)-486001. Compound, Behind Customer Forum, Rewa (Mp)-486001. Pan:Asgpm4542B (Appellant) (Respondent)

valid order.” 2. At the outset, the Ld. Counsel for the assessee submitted that the dispute has been settled under the Direct Tax Vivad se Vishwas Scheme, 2024 and prayed for withdrawal of the appeal. And a letter dated 22.01.2025 along with Form no. 2 is placed on record ... appeal before your honour on 17.05.2024 against the order passed by Commissioner of Income Tax (Appeals), dated 19.03.2024. As I have opted for Vivad Se Vishwas Scheme 2024, and my application is being accepted by Pr. Commissioner of Income Tax, Jabalpur and issued Form-2 is enclosed herewith

Anil Kumar Jain, Bina vs. Income Tax Officer Bina, Bina

In the result, the appeal of the assessee is dismissed

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2012-13 Anil Kumar Jain, Vs. Ito, Bina 7, Shrut Nilay Chaitanya Dham, Bina, Madhya Pradesh Pan:Abzpj8271G (Appellant) (Respondent) Assessee By: Sh. Sapan Usrethe, Advocate Revenue By: Sh. Alok Bhura, Sr. Dr Date Of Hearing: 19.05.2025 Date Of Pronouncement: 21.05.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Nfac Dated 14.03.2023 Under Section 250 Of The Income Tax Act, 1961 Dismissing The Appeal Of The Assessee Against The Order Of The Ito, Bina Dated 22.12.2017. The Grounds Of Appeal Are As Under:- “1. That On The Facts & In The Circumstances Of The Case The Order Of The Learned Lower Authorities Are Vitiated On Several Grounds Hence The Same May Kindly Be Quashed. 2. That The Delay In Filing Of Appeal Be Kindly Condoned. 3. That The Order Of The Learned Lower Authorities Passed Are Unlawful & Illegal. 4. That The Learned Lower Authorities Were Not Justified In Not Allowing Proper & Meaningful Opportunity Of Being Heard. Also The Learned Cit (Appeals), National Faceless E-Appeal Centre, Was Also Not Justified In Not Allowing Any Opportunity Of Personal Hearing Through Digital Media Before Confirming The Disallowance. 5. That The Various Findings Of The Learned Lower Authorities Are Opposed To The Facts Hence The Same May Kindly Be Quashed.

hearing, Sh. Sapan Usrethe, ld. AR drew our attention to the fact that the assessee had filed a declaration under the Direct Tax Vivad Se Vishwas Scheme, 2024 and received Form No.2 from the designated authority determining the amount payable and also paid the said amount. Accordingly, the assessee requested