“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

Judgments citing direct tax vivad se vishwas

DCIT, Rewari vs. Ahresty India Pvt. Ltd., Rewari

In the result, all these six appeals are dismissed as withdrawn

ITA 4688/DEL/2017[2011-12]Status: DisposedITAT Delhi09 May 2025AY 2011-12

Bench: Shri Prakash Chand Yadav & Shri Brajesh Kumar Singh[Assessment Year: 2011-12] Ahresty India Private Assistant Commissioner Of Income Limited, Plot No.194, Tax (Ld. Ao'), Circle-Rewari, Sectore-4, Phase-Ii, Hsic Vs Near Gandhi Chowk, Growth Centre, Bawal, Haryana-123401 Dist. Rewari, Haryana-123501 Pan-Aagca1057N Appellant Respondent [Assessment Year: 2011-12] Assistant Commissioner Of Ahresty India Private Limited, Income Tax (Ld. Ao'), Circle- Plot No.194, Sectore-4, Phase-Ii, Rewari, Vs Hsic Growth Centre, Bawal, Near Gandhi Chowk, Dist. Rewari, Haryana-123401 Haryana-123501 Pan-Aagca1057N Appellant Respondent [Assessment Year: 2012-13] Ahresty India Private Assistant Commissioner Of Income Limited, Plot No.194, Tax (Ld. Ao'), Circle-Rewari, Sectore-4, Phase-Ii, Hsic Vs Near Gandhi Chowk, Growth Centre, Bawal, Haryana-123401 Dist. Rewari, Haryana-123501 Pan-Aagca1057N Appellant Respondent [Assessment Year: 2012-13] Assistant Commissioner Of Ahresty India Private Limited, Income Tax (Ld. Ao'), Circle- Plot No.194, Sectore-4, Phase-Ii, Rewari, Vs Hsic Growth Centre, Bawal, Near Gandhi Chowk, Dist. Rewari, Haryana-123401 Haryana-123501 Pan-Aagca1057N Appellant Respondent

stated at bar that the assessee wants to withdraw the captioned appeals as the assessee is to avail the benefit of Direct Tax Vivad Se Vishwas Scheme, 2024 ( in short ‘DTVSV Scheme, 2024’) and the assessee has duly filed Form No.1. The ld. Counsel for the assessee also stated that

Sowjanya Basi Reddy, Proddatur, A.P vs. Income Tax Officer, Ward-1, Proddatur

In the result, appeal of the assessee is allowed

ITA 7/HYD/2025[2017-18]Status: DisposedITAT Hyderabad08 May 2025AY 2017-18

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA K A Sai PrasadFor Respondent: Shri D. Praveen, Sr. AR

Section 143(3)Section 144Section 263Section 269SSection 69A

./2025 Counsel for the Assessee, further referring to Form no.4 issued by the Designated Authority under sections 92 and 93 of the Direct Tax Vivad Se Vishwas Scheme, 2024 submitted that, the assessee has settled the dispute with regard to addition made by the Assessing Officer towards cash received ... accepted. Further, the appellant had already settled the dispute with regard to addition made under section 269SS of the Act under Direct Taxes Vivad Se Vishwas Scheme, 2024 and paid due taxes. Therefore, once again making addition on very same amount under section 69A of the Act amounts to double

Dipti Enterprise, Mumbai vs. Income Tax Officer Ward 33(1)(4), Mumbai

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

ITA 1653/MUM/2025[2014-15]Status: DisposedITAT Mumbai08 May 2025AY 2014-15

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Devendra Jain, A/RFor Respondent: Shri Govindrao J. Ninawe, Sr. D/R

Section 115JSection 194ISection 4Section 4(6)(b)Section 5

erred in dismissing the appeal citing the reason that the Appellant had opted to avail benefit of the Direct Tax Vivad Se Vishwas Act, 2020; hence the impugned pending appeal before the said CIT(A) stood infructuous -this was in utter disregards to the fact and law that because Appellant ... each other.” 3. Briefly stated the facts of the case are that the assessee had opted to avail benefit of the Direct Tax Vivad Se Vishwas Act, 2020 and accordingly filed requisite forms and Form No. 3 was issued by the PCIT, Mumbai- 17. Therefore

Bhavnaben Kiritkumar Kaneria, Rajkot vs. ITO, Ward-1(1)(1), Rajkot

ITA 230/RJT/2024[2013-14]Status: DisposedITAT Rajkot07 May 2025AY 2013-14

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.230/Rjt/2024 "नधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing) Bhavnaben Kiritkumar Kaneria Vs. The Ito, Ward-1(1)(1), 301-Janki Complex, B/H. Panchayat Rajkot Nagar Bus Stop, University Road, Aayakar Bhavan, Race Rajkot-360005 Course Ring Road, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ajepk8099G (Appellant) (Respondent) Appellant By : Shri Mehul Ranpura, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav , Ld. Sr. (Dr) : 12/02/2025 Date Of Hearing Date Of Pronouncement : 07/ 05 /2025 आदेश / O R D E R Per Dinesh Mohan Sinha Jm;

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav , Ld. Sr. (DR)

Section 147Section 250

submitted the assessee has approached for final settlement of tax arriero under the scheme of the Government in the name of direct tax VIVAD SE VISHWAS SCHEME,2024. The assessee has received certificate form no. 4, under the scheme whereby the issue has finally settled. It is there for requested

Dilipbhai Thakorbhai Patel, Surat vs. ITO(Intl. Taxn), Surat

In the result, the captioned appeal is dismissed as withdrawn

ITA 17/SRT/2025[2012-13]Status: DisposedITAT Surat06 May 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Respondent by: Shri Mukesh Jain, CIT DRFor Respondent: Shri Mukesh Jain, CIT DR

Section 92

Vishwas Scheme, 2024. A reference has been made in sub-Section (2) of Section 92 of the Finance (No.2) Act, 2024 of Direct Tax Vivad se Vishwas Scheme, 2024 for the purpose of withdrawal of appeal. 6. In the light of written requests made on behalf of the captioned party

Late D Komala (Represented by Legal Heir D Mohan), Chennai vs. Income Tax Officer Non Corporate Ward 13(4), Chennai

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

ITA 1834/CHNY/2024[2009-10]Status: DisposedITAT Chennai06 May 2025AY 2009-10

Bench: Shri George George Kand Shri Jagadish

For Appellant: Shri R.S. Balaji, CAFor Respondent: Ms. Anitha, Addl. CIT

Section 250

merits. 3. At the time of hearing, the Ld.AR for the assessee has stated that the assessee wants to utilize the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVSV 2024) to settle pending disputes relating to Direct Taxes and had paid the tax amount as per Form

Nyati Engineers and Consultants Private Limited, Pune vs. ACIT Central Circle 2(3), Pune (After Change From Old ACIT Central Circle 2(1) AO), Pune

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

ITA 96/PUN/2025[2020-21]Status: DisposedITAT Pune05 May 2025AY 2020-21

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

For Appellant: Shri Rajat Soni, ARFor Respondent: Shri Amol Khairnar, CIT-DR

Counsel for the assessee, at the outset, submitted that assessee has filed an application with the Department to settle the dispute under Direct Tax Vivad Se Vishwas Scheme-2024, for which, assessee has already filed Form-2 and Form-3 copies of which are enclosed. He, therefore, submitted that since ... assessee has opted for 2 ITA.No.96/PUN./2025 Direct Tax Vivad Se Vishwas Scheme-2024, the assessee wishes to withdraw the appeal. In absence of any objection from the side of the Learned DR, the request of the assessee seeking for withdrawal of the appeal is allowed and the appeal

Farfetch India Private Limited, Delhi vs. Income Tax Officer, National Faceless Assessment, Delhi

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

ITA 5555/DEL/2024[AY 2021-22]Status: DisposedITAT Delhi02 May 2025

Bench: Shri Mahavir Singh & Shri Pradip Kumar Kedia[Assessment Year : 2021-22] Farfetch India Pvt.Ltd. Vs Ito 333, 3Rd Floor, Devika Tower 6 National Faceless Nehru Place, South Delhi Assessment Centre New Delhi-110019 Delhi Pan-Aadcf3785H Appellant Respondent Appellant By None Respondent By Shri Rajesh Dhanesta, Sr.Dr Date Of Hearing 02.05.2025 Date Of Pronouncement 02.05.2025 Order

Section 143(3)

assessee. Vide letter dated 17.04.2025, it is submitted that the assessee has filed declaration in Form 1 in order to avail “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. Form 2 has also been issued by the Income Tax Department. The Ld. Counsel of the assessee thus sought withdrawal

Iog and Govt. Hospital for Women and Children Employee Co-Op Thrift, Chennai vs. ITO, Ward-9(1), Chennai

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

ITA 400/CHNY/2025[2016-17]Status: DisposedITAT Chennai01 May 2025AY 2016-17

Bench: Shri George George Kand Shri Amitabh Shuklaआयकर अपील सं./Ita No.: 400/Chny/2025 िनधा"रण वष"/Assessment Year:2016-17 Iog & Govt. Hospital For The Income Tax Officer, Women & Children Employee Vs. Ward 9(1), Cooperative Thrift 2 Credit Chennai. Society, Pantheon Road, Egmore, Chennai -600 008. Pan: Aabai 0168F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : None ""यथ" क" ओर से/Respondent By : Ms. Gowthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 01.05.2025 घोषणा क" तारीख/Date Of Pronouncement : 01.05.2025

For Appellant: NoneFor Respondent: Ms. Gowthami Manivasagam, JCIT

Section 250

time of hearing, we noticed that the Ld.AR for the assessee has filed copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV 2024) and stated that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 vide email dated 01.05.2025. In light ... above, we dismiss the appeal of the assessee with a liberty to reinstate the appeal if his application under Direct Tax Vivad Se Vishwas Scheme, 2024, is not accepted. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court

Dineshkumar Ambalal Patel, Ahmedabad vs. The Income Tax Officer, Ward-2(2)(1), Ahmedabad

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 331/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad30 Apr 2025AY 2011-12

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 143(3)

outset, it is informed vide letter dated 21-01-2025 that the assessee has opted under the Direct Tax Vivad Se Vishwas Scheme, 2024 and filed copy of Form No. 1 with Acknowledgement No. 745003040071224 dated 07-12-2024 and also submitted that Form No. 2 is awaited. 3. Recording

Himalaya Machinery Pvt. Ltd., Vadodara vs. The ACIT, Circle-1(1)(2), Vadodara

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 1965/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad30 Apr 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 143(3)

outset, Ld. Counsel Mr. Parimalsinbh B. Parmar appearing for the assessee submitted that the assessee has opted under the Direct Tax Vivad Se Vishwas Scheme, 2024 and filed copy of Form No. 1 with Acknowledgement No. 912836020250325 and also submitted that Form No. 2 is awaited. 3. Recording the above

Vandana Infra Realty, Bangalore vs. DCIT, Circle-4(3)(1), Bangalore

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

ITA 2417/BANG/2024[2018-19]Status: DisposedITAT Bangalore30 Apr 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2018-19

For Appellant: Shri V. Sridhar, FCA

Section 37Section 37(1)

time of hearing, it was brought to our notice that the assessee had opted to avail the settlement scheme under the Direct Tax Vivad Se Vishwas Scheme, 2024 and also filed a copy of form 1 filed before the authority. The assessee also filed form 2 and form ... circumstances, there is no purpose in keeping this matter pending for hearing since the assessee had already availed the settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024. Recording the said submissions made by the Ld.AR, we dismiss this appeal as infructuous. Page

Sri. Panati Vikramdeva Reddy, Bengaluru vs. ACIT, Circle-4(3)(1), Bengaluru

In the result, the appeal filed by the assessee stands partly allowed

ITA 2323/BANG/2024[2013-14]Status: DisposedITAT Bangalore30 Apr 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2013-14

For Appellant: Smt. Sunaina Bhatia, CA

Section 142(1)Section 143(2)Section 144Section 147Section 148Section 234

Ld.CIT(A). The assessee further submitted that only when the assessee approached the authorized representative to settle the case under the Direct Tax Vivad Se Vishwas Scheme, 2024, he came to know that the appeal was dismissed by the Ld.CIT(A) on 15/02/2024 itself. Thereafter the assessee approached the present ... PCIT in which the assessee was directed to pay a sum of Rs. 2,14,616/- in order to avail the Direct Tax Vivad Se Vishwas Scheme, 2024 which was also paid by the assessee on 17/02/2025. From the above said details filed by the assessee, it is clear that

Geetabai Meharawade, Gadag vs. Income Tax Officer, Ward-1, Gadag

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

ITA 2035/BANG/2024[2016-17]Status: DisposedITAT Bangalore30 Apr 2025AY 2016-17

Bench: Shri Prashant Maharishi, Vice - & Shri Soundararajan K.

For Appellant: NoneFor Respondent: Ms. Neha Sahay, JCIT-DR

Section 271(1)(b)

appeal pending before this Tribunal on the ground Page 7 of 8 ITA No. 2035/Bang/2024 that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and also furnished the form - 1 issued by the Department. The assessee also filed the copy of the challan

Corra Technology Research and Development India Private Limited, Bangalore vs. Income Tax Office, Corporate Ward 1 (1) Kochi, Corporate Ward Kochi

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

ITA 956/COCH/2024[2021-22]Status: DisposedITAT Cochin28 Apr 2025AY 2021-22

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2021-22

For Respondent: Smt. Hiten Thakkar

requested for the withdrawal of the appeal pending before this Tribunal on the ground that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and also furnished the form – 2 issued by the Department on 10/01/2025. 4. The Ld.AR submitted that the appeal of the assessee

Sabapathy Palaniammal Velayutham, Chennai vs. ACIT, Ncc-14(1), Chennai

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

ITA 1216/CHNY/2024[2012-13]Status: DisposedITAT Chennai28 Apr 2025AY 2012-13

Bench: Shri George George Kand Shri Jagadish

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Ms. Anitha, Addl. CIT

Section 250

time of hearing, the Ld.AR for the assessee has filed copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV 2024) and stated that assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In light of the above, we dismiss the appeal ... assessee with a liberty to reinstate the appeal if his application under Direct Tax Vivad Se Vishwas Scheme, 2024, is not accepted. 3. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court at the time of hearing on 28th April

Bindal Finstock Private Limited, Ahmedabad vs. Income Tax Officer, Ward - Guj-W-1-101, Ahmedabad

In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn

ITA 1943/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad25 Apr 2025AY 2016-17

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 147

outset, the assessee informed that it has filed Form No. 1 with Acknowledgement No. 855224810310125 dated 31-01-2025 under the Direct Tax Vivad Se Vishwas Scheme, 2024. 3. Ld. Sr. D.R. appearing for the Revenue has no objection in withdrawing the above appeal. 4. Recording the above statement

Vijay Mittal, Vizac, A.P vs. D.C.I.T., Cir - 1(1), Kolkata

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

ITA 2403/KOL/2024[2015-2016]Status: DisposedITAT Kolkata25 Apr 2025AY 2015-2016

Bench: Sri Pradip Kumar Choubey

Section 143(3)Section 250Section 91(2)Section 91(3)Section 92(2)

object to the withdrawal of the appeal. 3. As per S. No. 10 of the Guidance Note 1/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 dated 15th October, 2024, it is mentioned that as per section 91(2) of the Scheme, after filing of declaration, appeals

Tecnicas Reunidas Sa, Bangalore, Karnataka, India vs. Deputy Commissioner of Income-Tax, International Taxation, Circle 2(2), Bangalore, Karnataka

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

ITA 2460/BANG/2024[2019-20]Status: DisposedITAT Bangalore25 Apr 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Sri Keerthi Narayan, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 250Section 91(2)Section 92Section 92(1)

settle the case under VSVS,2024 and filed the Form 1 DTVSV 2024 for the settlement of the disputes under the Direct Tax Vivad se Vishwas, 2024 and the Tecnicas Reunidas SA, Bangalore Page 2 of 3 ld. CIT had issued the Form-2 with certain payables amount

Autoliv India Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, both the appeals filed by the assessee are dismissed as withdrawn

ITA 461/BANG/2022[2017-18]Status: DisposedITAT Bangalore25 Apr 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Ms. Manasa, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 143(3)Section 91(2)Section 92Section 92(1)

accordingly the company had filed a declaration in the Form 1 DTVSV 2024 for the settlement of the disputes under the Direct Tax Vivad se Vishwas, 2024 and ld. CIT has already issued the Form-2 for both the assessment years. In view of the above, the assessee company requested