“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

Judgments citing direct tax vivad se vishwas

Veeda Clinical Research Pvt.Ltd., Ahmedabad vs. The Dy.CIT (OSD), Circle-8, Ahmedabad

In the result, the appeals filed by the Assessee are hereby dismissed as withdrawn

ITA 2452/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad16 Apr 2025AY 2009-10

Bench: Itat In Accordance With Law.

consequently requested that his application for withdrawal of appeals may please be granted. The assessee has filed Form No.1 under the Direct Tax Vivad Se Vishwas Scheme, 2024. 3. The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeals in the circumstances narrated

Veeda Clinical Research Pvt.Ltd., Ahmedabad vs. The Dy.CIT (OSD), Circle-8, Ahmedabad

In the result, the appeals filed by the Assessee are hereby dismissed as withdrawn

ITA 1977/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad16 Apr 2025AY 2010-11

Bench: Itat In Accordance With Law.

Dr. Tvacha Private Limited, Thane vs. Dy. CIT, Circle 1, Thane

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 5071/MUM/2024[2018-19]Status: DisposedITAT Mumbai16 Apr 2025AY 2018-19

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am Dr. Tvacha Private Limited Dy. Commissioner Of Income Tax, Office 2, Apsara Building 7, S V Road, Circle – 1, Thane Santacruz West Mumbai – 400054. Vs. Ashar It Park, Wagle Industrial Estate, Thane (West) – 400604. Pan/Gir No. Aaecd2395J (Appellant) : (Respondent) Assessee By : Shri. Rajesh S. Athavale, Ca (Virtually Appear) Respondent By : Shri. Hemanshu Joshi Sr. Dr. Date Of Hearing : 09.04.2025 Date Of Pronouncement : 16.04.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) Delhi (‘Ld. Cit(A)’ For Short), National Faceless Appeal Centre (‘Nfac’ For Short) Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2018-19. 2. The Assessee Intends To Withdraw The Present Appeal & Had Made A Written Submission Dated 07.04.2025 To That Effect Stating That The Assessee Has Opted To Settle The Dispute Through The Direct Tax Vivad Se Vishwas Scheme, 2024 Along With The Relevant Forms As Per The Dtvsv 2024 Scheme. Dr. Tvacha Private Limited 3. Upon Perusal Of The Same, We Deem It Fit To Dismiss The Appeal Filed By The Assessee As Withdrawn With The Liberty That The Assessee May Revive The Appeal If The Same Has Not Been Settled In The Dtvsv Scheme, If & When Necessary. 4. In The Result, The Appeal Filed By The Assessee Is Dismissed As Withdrawn. Order Pronounced In The Open Court On 16.04.2025 (Omkareshwar Chidara)Mumbai; Dated: 16.04.2025 Karishma J. Pawar (Stenographer) Copy Of The Order Forwarded To: 1. The Appellant 2. The Respondent 3. Cit- Concerned 4. Dr, Itat, Mumbai 5. Guard File By Order

For Appellant: Shri. Rajesh S. Athavale, CAFor Respondent: Shri. Hemanshu Joshi SR. DR

Section 250

made a written submission dated 07.04.2025 to that effect stating that the assessee has opted to settle the dispute through the Direct Tax Vivad Se Vishwas Scheme, 2024 along with the relevant forms as per the DTVSV 2024 scheme. Dr. Tvacha Private Limited 3. Upon perusal of the same

Pushpa Harshadrai Parekh, Mumbai vs. ITO-32(2)(1), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 3121/MUM/2024[2018-19]Status: DisposedITAT Mumbai16 Apr 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2018-19 Pushpa Harshadari Parekh, Ito-32(2)(1), Flat No. B/2 Krupali Geenay Co-Op. Kautilya Bhavan, Bkc, Bandra Hsg. Soc. Ltd. Sai Baba Nagar Vs. (East), Borivali (W), Mumbai-51. Mumbai-400092. Pan No. Afgpp 9632 N Appellant Respondent

For Appellant: Mr. Bhupendra ShahFor Respondent: Mr. Kiran Unavekar, Sr. DR

Section 234Section 270A

counsel for the assessee submitted that assessee has opted to settle the issue in dispute involved in the present appeal under the ‘Direct Tax Vivad Se Vishwas Scheme, 2024’ and has already filed Form No. 1. In view of the above fact, the appeal of the assessee is treated

Faurecia Automotive Holdings, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, the appeal of the assessee is dismissed

ITA 1247/PUN/2023[AY 2021-22]Status: DisposedITAT Pune15 Apr 2025

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

For Appellant: Shri Harshad KondeFor Respondent: Shri Prakash L. Pathade

Section 143(3)Section 144C(13)

assessee has requested to withdraw the appeal vide letter dated 21.03.2025 as the assessee has opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme, 2024. A copy of Form 1 and Form 2 is enclosed evidencing the same. 3. The Ld. DR has no objection for withdrawal

Shree Rajpar Seva Sahkari Mandali Limited, Rajpar vs. ITO WD 1, Morbi, Morvi

ITA 699/RJT/2024[2019-20]Status: DisposedITAT Rajkot11 Apr 2025AY 2019-20

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM DINESH MOHAN SINHA, JM आयकर

Quintiles Research (India) Pvt. Ltd. ( As Successor to Quintiles Data Processing Centre (India) Pvt. Ltd.), Bangalore vs. The Dy. CIT, Internationa Taxation-1, Ahmedabad

In the result, the appeals by the assessee are dismissed

ITA 934/AHD/2018[2013-14]Status: DisposedITAT Bangalore11 Apr 2025AY 2013-14

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Niraj Saraogi, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

counsel for the assessee submitted that for the AYs 2012-13 & 2013-14, the assessee has opted for Direct Tax Vivad Se Vishwas ITA Nos.931 to 934/Ahd/2018 Page 2 of 2 Scheme, 2024 (VSVS) and has filed Form 1 dated 06.12.2024. Form 2 dated 24.1.2025 has been issued

Quintiles Research (India) Pvt. Ltd. ( As Successor to Quintiles Technologies (India) Pvt. Ltd.), Bangalore vs. The Dy. CIT, Internationa Taxation-1, Ahmedabad

In the result, the appeals by the assessee are dismissed

ITA 933/AHD/2018[2013-14]Status: DisposedITAT Bangalore11 Apr 2025AY 2013-14

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Niraj Saraogi, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Quintiles Research (India) Pvt. Ltd. ( As Successor to Quintiles Data Processing Centre (India) Pvt. Ltd.), Bangalore vs. The Dy. CIT, Internationa Taxation-1, Ahmedabad

In the result, the appeals by the assessee are dismissed

ITA 932/AHD/2018[2012-13]Status: DisposedITAT Bangalore11 Apr 2025AY 2012-13

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Niraj Saraogi, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Quintiles Research (India) Pvt. Ltd. ( As Successor to Quintiles Technologies (India) Pvt. Ltd.), Bangalore vs. The Dy. CIT, Internationa Taxation-1, Ahmedabad

In the result, the appeals by the assessee are dismissed

ITA 931/AHD/2018[2012-13]Status: DisposedITAT Bangalore11 Apr 2025AY 2012-13

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Niraj Saraogi, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

ACIT, Circle-11, Pune vs. Dr. Rajiv Maruti Raut, Pune

In the result, the appeal of the Revenue is dismissed

ITA 453/PUN/2017[2009-10]Status: DisposedITAT Pune09 Apr 2025AY 2009-10

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri B.C. MalakarFor Respondent: Shri Ramnath P. Murkunde

application dated 13.03.2015 requesting for non-persuasion (withdrawal) of the appeal on the ground that the assessee has availed benefit of Direct Tax Vivad Se Vishwas Scheme, 2024 and has submitted declaration in Form 1 which has been accepted by the Department and Form 2 has also been issued

Aviraj Pratap, Gurugram vs. ITO Ward 1(5), Guragon

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

ITA 80/DEL/2024[2012-2013]Status: DisposedITAT Delhi09 Apr 2025AY 2012-2013

Bench: Shri Pradip Kumar Kedia[Assessment Year : 2012-13] Aviraj Pratap Vs Ito X-155, Regency Part-2 Ward-1(5) Clf City, Phase-Vi Gurgaon Haryana-122001 Pan-Apkpp7361Q Appellant Respondent Appellant By None Respondent By Shri Sanjay Kumar, Sr. Dr Date Of Hearing 09.04.2025 Date Of Pronouncement 09.04.2025 Order Per Pradip Kumar Kedia, Am : The Captioned Appeal Has Been Filed At The Instance Of The Assessee Seeking To Assail The First Appellate Order Dated 22.11.2023 Passed By Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Cit(A)”] Under S. 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 26.11.2019 Passed Under S. 144/147 Of The Act Relevant To Assessment Year 2012-13. 2. At The Time Of Hearing, No One Attended On Behalf Of The Assessee. Vide Letter Dated 24.10.2024, 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 Of The Captioned Appeal. 3. The Ld. Sr. Dr For The Revenue Stated That He Has No Objection To Withdraw The Appeal As Sought On Behalf Of The Assessee. 4. In The Light Of Oral/Written Request Made On Behalf Of The Assessee, The Captioned Appeal Is Dismissed. However, In The Event, The Assessee Fails To Avail The Benefit Of Dtvsv Scheme For Any Bonafide Reasons, Then The Assessee Concerned Shall Be At Liberty To Seek Restoration Of Original Appeal For Hearing Before Itat In Accordance With Law. 5. In The Result, The Appeal Of The Assessee Is Dismissed As Withdrawn. Order Pronounced In The Open Court On 09Th April, 2025. (Pradip Kumar Kedia)

assessee. Vide letter dated 24.10.2024, 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

Ashish Batra, Ghaziabad vs. ITO, Ward-2(1)(1), Ghaziabad

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

ITA 5967/DEL/2024[2014-15]Status: DisposedITAT Delhi09 Apr 2025AY 2014-15

Bench: Shri Pradip Kumar Kedia[Assessment Year : 2014-15] Ashish Batra Vs Ito R-11/185, Rajnagar Ward-2(1)(1) Ghaziabad Ghaziabad Pan-Ahkpb2206J Appellant Respondent Appellant By Ms. Harshita Sharma, Adv. Respondent By Shri Sanjay Kumar, Sr. Dr Date Of Hearing 09.04.2025 Date Of Pronouncement 09.04.2025 Order Per Pradip Kumar Kedia, Am : The Captioned Appeal Has Been Filed At The Instance Of The Assessee Seeking To Assail The First Appellate Order Dated 09.12.2024 Passed By Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Cit(A)”] Under S. 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 26.03.2022 Passed Under S. 147 R.W.S 144B Of The Act Relevant To Assessment Year 2014-15. 2. When The Matter Was Called For Hearing, The Ld. Counsel For The Assessee Referred To Letter Dated 06.03.2025 & 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 Of The Captioned Appeal. 3. The Ld. Sr. Dr For The Revenue Stated That He Has No Objection To Withdraw The Appeal As Sought On Behalf Of The Assessee. 4. In The Light Of Oral/Written Request Made On Behalf Of The Assessee, The Captioned Appeal Is Dismissed. However, In The Event, The Assessee Fails To Avail The Benefit Of Dtvsv Scheme For Any Bonafide Reasons, Then The Assessee Concerned Shall Be At Liberty To Seek Restoration Of Original Appeal For Hearing Before Itat In Accordance With Law. 5. In The Result, The Appeal Of The Assessee Is Dismissed As Withdrawn. Order Pronounced In The Open Court On 09Th April, 2025. (Pradip Kumar Kedia)

assessee referred to letter dated 06.03.2025 and 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

Soregam Sa, Belgium vs. ACIT, Int.Tax, Gurgaon

In the result, appeal of the assessee in ITA no

ITA 539/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Apr 2025AY 2017-18

Bench: Shri Ramit Kochar & Shri Sudhir Kumar

For Appellant: Shri Kashish Gupta, AdvocateFor Respondent: Shri Vijay B Vasanta, , CIT- DR

Section 143(3)Section 144C(13)

outset ,ld. Counsel appearing for the assessee submitted before the Bench that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024, 2 A.Y. 2017-18 Soregam SA, Belgium v. ACIT and has duly filedDeclaration in Form No. 1 with the Department vide Acknowledgment No. 918528810280325 dated

P C Patel Infra Private Limited, Bhuj-Kutch vs. ACIT, Circle-1, Income Tax Office

In the result, the appeal of the assessee (in ITA No

ITA 382/RJT/2023[2017-18]Status: DisposedITAT Rajkot08 Apr 2025AY 2017-18

Bench: Dr. Arjun Lal Saini, Am & Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 382/Rjt/2023 ("नधा"रण वष" / Assessment Year: (2017-18) (Hybrid Hearing) P. C. Patel Infra Pvt. Ltd. Vs. The Acit, Circle-1, Ito Plot No. 4, S. No. 242, Bhoomi Aayakar Bhuannear Kpt Ao Complex, Aiya Nagar, Building, Bhuj- Kutch – 370002 Gandhidham-370201

Section 143(3)

Learned Counsel for the assessee, submitted before the Bench that assessee has applied for settlement of dispute under the scheme of the “Direct Tax Vivad Se Vishwas Scheme, 2025”. That the assessee prayed for withdrawal of the appeal from this Tribunal to which, the learned Departmental Representative ... raise any objection. 3. That the assessee has received Form No. 2 (Vide Acknowledgement No. 802386291020125) under rule 5 of the under Direct Tax Vivad se Vishwas Scheme, 2024 (Dispute Settled) issued by Revenue Department. (copy of order Form No. 2 is placed on record.) 4. We have heard both

Dy. Commissioner of Income Tax (TDS), Lucknow vs. M/S U.P Power Corp. Ltd., Lucknow

In the result, the appeal of the Revenue is dismissed

ITA 622/LKW/2019[2013-14]Status: DisposedITAT Lucknow08 Apr 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Anadee Nath Misshrady Commissioner Of Income M/S. Up Power V. Tax, Range-6, Corporation Shakti Bhawan, 27/2, Raja Ram Mohan Rai Marg, P.K. Complex, 3Rd Floor, 14, Ashok Marg, Lucknow-226001. Hazratganj, Lucknow- 226010. Pan:Aaacu5088M (Appellant) (Respondent) Appellant By: Shri Nitin Nijhawan, Chief Fin. Officer Respondent By: Smt Namita S. Pandey, Cit(Dr) Date Of Hearing: 03 04 2025 Date Of Pronouncement: 08 04 2025 O R D E R

For Appellant: Shri Nitin Nijhawan, Chief FinFor Respondent: Smt Namita S. Pandey, CIT(DR)

Section 14A

No.622/LKW/2019 is fixed for hearing before your honour. 2. In this regard, it is respectfully submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and have filed the declaration and undertaking in Form No. 1 for A.Y. 2013-14 and have also obtained Form ... under Direct Tax Vivad Se Vishwas Scheme 2024 from the Principal Commissioner of Income Tax-1, Lucknow vide DIN/Ackowledgement No.809470091080125 dated 08.01.2025 (Copy of Form 2 is enclosed herewith for your kind perusal). 3. Since the assessee has opted for the Direct Tax Vivad Se Vishwas Scheme

Income Tax Officer, Ward-7(1), Ludhiaina, Aayakar Bhawan vs. Ritu Jain, Ludhiana

In the result, both appeals are dismissed

ITA 673/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh08 Apr 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Vibhore Garg, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 254(2)

very outset submitted that assessee has resolved the dispute with the ITA No.672 & 673/CHD/2023 A.Y. 2014-15 & 2015-16 2 Revenue under 'Direct Tax Vivad Se Vishwas Scheme 2024’ and Form No. 2 has also been issued. The assessee has already paid the taxes, therefore, these appeals be treated ... consideration of the facts and circumstances, we are of the view that assessee has resolved the dispute under 'Direct Tax Vivad Se Vishwas Scheme, 2024’ and paid necessary taxes. Form No.2 has already been issued. The assessee has placed on record copy of the challans vide which taxes have been

Income Tax Officer, Ward-7(1), Ludhiana, Aayakar Bhawan vs. Ritu Jain, Ludhiana

In the result, both appeals are dismissed

ITA 672/CHANDI/2023[2014]Status: DisposedITAT Chandigarh08 Apr 2025

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Vibhore Garg, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 254(2)

Anjana Pravin Oswal, Pune vs. The Assistant Commissioner of Income Tax, Circle-5, Pune

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

ITA 2026/PUN/2024[2007-08]Status: HeardITAT Pune08 Apr 2025AY 2007-08

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2007-08

For Appellant: Shri Rahul GaikwadFor Respondent: Shri Ramnath P Murkunde

Counsel for the assessee filed an application seeking withdrawal of the appeal on the ground that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In absence of any objection from the side of the Ld. DR, the request of the Ld. Counsel for the assessee seeking

Ceva Freight Llc, New Delhi vs. DCIT (It) Circle-1(2)(1) International Taxation, New Delhi

ITA 249/DEL/2021[2017-18]Status: DisposedITAT Delhi08 Apr 2025AY 2017-18

Bench: the Bench that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme,2024 and duly filed declaration in Form No. 1 with the Department Acknowledgment No.925833400030425, dated 03.04.2025. The said Form No. 1 placed on record by the assessee. It was submitted that although the assessee has not been issued Form No. 2by thedepartment, but it is assessee’s appeal; and the assessee wants to withdraw its appeal. The assessee may be allowed to withdraw its appeal. The Ld. CIT-DR submitted

short”). 2. At the outset, ld. Counsel for the assessee submitted before the Bench that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme,2024 and duly filed declaration in Form No. 1 with the Department Acknowledgment No.925833400030425, dated 03.04.2025. The said Form No. 1 placed on record