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“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

Judgments citing direct tax vivad se vishwas

Mohan Krishna Gajulapalle, Hyderabad vs. ACIT., Circle-12(1), Hyderabad

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

ITA 71/HYD/2025[2018-2019]Status: DisposedITAT Hyderabad07 Apr 2025AY 2018-2019

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: NoneFor Respondent: Shri Srinath Sadanala, SR-DR

stating that, the assessee wants to withdraw the appeal as they have opted to resolve their dispute ITA No.71/Hyd/2025 | 2 under the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV,2024”). As stated by the assessee, they have already filed Form-1 under the DTVSV,2024 on 30.01.2025 and Form

S Sumathi, Chennai vs. ACIT, Internation Taxation Circle, Madurai

In the result, the appeal filed by the assessee in ITA No

ITA 151/CHNY/2025[2018-19]Status: DisposedITAT Chennai07 Apr 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr.K.BalasubramanianFor Respondent: Mr. R.Clement Ramesh Kumar
Section 147

wherein stated the present appeal is intended to be withdrawn by the assessee, for the purpose of opting the benefit under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Assessee also informed that in captioned appeal Form Nos.4 DTVSV is issued for the Assessment Years 2018-19 vide acknowledgment ... Number 920637351300325 dated 30.03.2025. 2 3. Accordingly, noting the fact that the assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat this appeal being dismissed as withdrawn. 4. The assessee is given liberty for restoration of the present appeal in case

Bhupendra Shamjibhai Vekaria, Jamnagar vs. Pr. CIT, Jamnagar

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

ITA 40/RJT/2024[2018-19]Status: DisposedITAT Rajkot04 Apr 2025AY 2018-19

Bench: Dr. Arjun Lal Saini, Am & Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 40/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2018-19) (Hybrid Hearing) Shri Bhupendra Shamjibhai Vs. The Pr. Commissioner Of Vakaria Income- Tax, Jamnagar C/O. Vekaria Eng. Works Pvt. Ltd., Aayakar Bhavan, Taranjali Dwarkapuri Road, Kishan Chowk, Building, Jamnagar - 361005 Jamnagar – 361008 [Pan: Aampv7294N] (Appellant) (Respondent)

Section 143(3)

submitted before the Bench that Bhupendra Shamjibhai Vekaria v. PCIT assessee has applied for settlement of dispute under the scheme of the “Direct Tax Vivad Se Vishwas Scheme, 2025”. 3. That the assessee has received an order in Form No. 4 (Dispute Settled) issued by Revenue Department copy of order

Saraswati Vidyalaya & Jr College, Chandrapur vs. ITO, TDS Ward-52(3), Chandrapur

In the result, assessee’s appeal stands dismissed as withdrawn

ITA 575/NAG/2024[2013-14]Status: DisposedITAT Nagpur04 Apr 2025AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe

respectfully submit that the appellant, Saraswati Vidyalaya & Jr. College, has opted for resolution of the subject matter under the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV 2024). We further submit that the Competent Authority has issued Form-4-Final Settlement Order under the said scheme, a copy of which

Procter and Gamble Health Pvt Ltd, Mumbai vs. DCIT 8(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 328/MUM/2025[2005-06]Status: DisposedITAT Mumbai04 Apr 2025AY 2005-06

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2005-06 Procter & Gamble Heath Ltd., The Dy. Cit-8(2)(1), P& G Plaza, Cardinal Gracias Road, Room No. 624, 6Th Floor, Vs. Chakala Andheri (East), Aayakar Bhavan, Sir M.K. Mumbai-400099. Road, Mumbai-400020. Pan No. Aaace 2616 F Appellant Respondent

For Appellant: Mr. Ajit Shah
Section 250Section 271(1)(c)

however treated the appeal as infructuous in The Ld. CIT(A) however treated the appeal as infructuous in view of Direct Tax Vivad Se Vishwas Scheme opted by the assessee. view of Direct Tax Vivad Se Vishwas Scheme opted by the assessee. view of Direct Tax Vivad Se Vishwas Scheme ... infructuous as per Section 4(2) of the Direct Tax Vivad Se treated as infructuous as per Section 4(2) of the Direct Tax Vivad Se Vishwas Act, 2020.” 2.2 Before us, the Ld. counsel for the assessee however pointed Before us, the Ld. counsel for the assessee however pointed

Jayasinhji Jhala (HUF), Surendranagar, Gujarat vs. Income Tax Officer, Ward-1, International Taxation, Ahemdabad

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

ITA 67/RJT/2024[2017-18]Status: DisposedITAT Rajkot03 Apr 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri D.M Rindani, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR

itself, Shri D.M Rindani, Learned Counsel for the assessee submitted before the Bench that assessee has opted for the benefit of the "Direct Tax Vivad Se Vishwas Act, 2024" and filed form no.2 on 28.03.2025. It is submitted that the assessee has received form no.2 thereof. We have received copy

Bharatiya Barood Udhyog, Nagpur vs. DCIT JCIT Circle 2, Nagpur

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

ITA 293/NAG/2024[2017-18]Status: DisposedITAT Nagpur03 Apr 2025AY 2017-18

Bench: Shri V. Durga Rao

For Appellant: Shri Naresh JakhotiaFor Respondent: Shri Abhay Y. Marathe

hearing, the learned Counsel for the 3. assessee, by way of its application dated 28/02/2025, submitted that he has opted for the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVsV Scheme, 2024) and hence he may be permitted to withdraw the appeal. He, however, requested the Bench that

Aysha Siddiqui, Nagpur vs. Income Tax Officer, Ward-4(3), Nagpur

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

ITA 329/NAG/2022[2014-2015]Status: DisposedITAT Nagpur03 Apr 2025AY 2014-2015

Bench: Shri V. Durga Rao

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 147Section 148Section 234ASection 50C

hearing, the learned Counsel for the 3. assessee, by way of its application dated 17/02/2025, submitted that he has opted for the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVsV Scheme, 2024) and hence he may be permitted to withdraw the appeal. He, however, requested the Bench that

Naginbhai Ravjibhai Patel, Kheda vs. The Income Tax Officer, Ward-1, Nadiad

ITA 1359/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad03 Apr 2025AY 2012-13
For Respondent: Shri Durga Dutt, CIT-DR

आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ "ए", अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI T.R.SENTHIL KUMAR

Xcelris Labs Limited, Ahmedabad vs. The ACIT, Central Circle-2(1), Ahmedabad

ITA 33/AHD/2022[2016-17]Status: DisposedITAT Ahmedabad03 Apr 2025AY 2016-17
For Appellant: Shri Parimalsinh B. Parmar, ARFor Respondent: Shri B.P. Srivastava, Sr.DR

आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ "ए", अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD श्री टी. आर. सेन्थिल

Erode District Tractor Owners Association, Erode vs. DCIT, Circle-1, Erode

In the result, the appeals filed by the assessee in ITA Nos

ITA 132/CHNY/2025[2020-21]Status: DisposedITAT Chennai03 Apr 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Bhupendran, AdvocateFor Respondent: Ms.Anitha, Addl.CIT

stated that the present appeals are intended to be withdrawn by the assessee, for the purpose of opting the benefit under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Assessee also informed that in all captioned appeals Form Nos.4 DTVSV are issued for the Assessment Years ... No.892837141050325 dated 28.02.2025 3. Accordingly, noting the fact that the assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat these appeals being dismissed as withdrawn. 4. The assessee is given liberty for restoration of the present appeals, in case, the resolution

Erode District Tractor Owners Association, Erode vs. DCIT, Circle-1, Erode

In the result, the appeals filed by the assessee in ITA Nos

ITA 131/CHNY/2025[2019-20]Status: DisposedITAT Chennai03 Apr 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Bhupendran, AdvocateFor Respondent: Ms.Anitha, Addl.CIT

stated that the present appeals are intended to be withdrawn by the assessee, for the purpose of opting the benefit under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Assessee also informed that in all captioned appeals Form Nos.4 DTVSV are issued for the Assessment Years ... No.892837141050325 dated 28.02.2025 3. Accordingly, noting the fact that the assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat these appeals being dismissed as withdrawn. 4. The assessee is given liberty for restoration of the present appeals, in case, the resolution

Erode District Tractor Owners Association, Erode vs. DCIT, Circle-1, Erode

In the result, the appeals filed by the assessee in ITA Nos

ITA 130/CHNY/2025[2018-19]Status: DisposedITAT Chennai03 Apr 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Bhupendran, AdvocateFor Respondent: Ms.Anitha, Addl.CIT

stated that the present appeals are intended to be withdrawn by the assessee, for the purpose of opting the benefit under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Assessee also informed that in all captioned appeals Form Nos.4 DTVSV are issued for the Assessment Years ... No.892837141050325 dated 28.02.2025 3. Accordingly, noting the fact that the assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat these appeals being dismissed as withdrawn. 4. The assessee is given liberty for restoration of the present appeals, in case, the resolution

Erode District Tractor Owners Association, Erode vs. DCIT, Circle1, Erode

In the result, the appeals filed by the assessee in ITA Nos

ITA 129/CHNY/2025[2017-18]Status: DisposedITAT Chennai03 Apr 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Bhupendran, AdvocateFor Respondent: Ms.Anitha, Addl.CIT

stated that the present appeals are intended to be withdrawn by the assessee, for the purpose of opting the benefit under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Assessee also informed that in all captioned appeals Form Nos.4 DTVSV are issued for the Assessment Years ... No.892837141050325 dated 28.02.2025 3. Accordingly, noting the fact that the assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat these appeals being dismissed as withdrawn. 4. The assessee is given liberty for restoration of the present appeals, in case, the resolution

Sita Ram, S/O Sh. Bhajan Lal vs. National Faceless Assessment Center, North Block

Appeals are dismissed as withdrawn, subject to all just exceptions

ITA 3868/DEL/2023[2013-14]Status: DisposedITAT Delhi03 Apr 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 147

3868/DEL/2023 for A.Υ. 2013-14 Sub.: Application for withdrawal of appeals as the appellant has opted for the Direct Tax Vivad Se Vishwas Scheme 2024 to settle the disputes. Respected Sirs, This is most respectfully submitted before your good self with reference to the captioned subject as under ... respect of the Assessment Year 2013-14 & 2014- 15. It is submitted that appellant has opted to settle the disputes under the Direct Tax Vivad Se Vishwas Scheme 2024 and Form 4 under the said scheme for both A.Y. 2013-14 & A.Y. 2014-15 have been issued

Brijlal Sadhuram Sonwani, Rajkot vs. ACIT, Circle-2(1), Rajkot

ITA 74/RJT/2023[2010-11]Status: DisposedITAT Rajkot02 Apr 2025AY 2010-11
For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR

itself, Shri Mehul Ranpura, Learned Counsel for the assessee submitted before the Bench that assessee has opted for the benefit of the "Direct Tax Vivad Se Vishwas Act, 2024" and filed form no.2 on 04.03.2025. It is submitted that the assessee has received form no.2 thereof. We have received copy

Nalakath Granites, Poopalam, Pattikkad vs. Income Tax Officer Ward 2, Tirur

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

ITA 653/COCH/2024[2017-18]Status: DisposedITAT Cochin02 Apr 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessment Year: 2017-18 Nalakath Granites Poopalam Pattikkad Po Perinthalmanna Ito Vs. Malappuram District Ward-2 Kerala 679 323 Tirur Pan No :Aaifn6386N Appellant Respondent Appellant By : None Respondent By : Smt. Leena Lal, Snr. Ar Date Of Hearing : 28.01.2025 Date Of Pronouncement : 02.04.2025 O R D E R Per Keshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ld. Cit(A)/Nfac Dated 30.05.2024 Vide Din & Order No. Itba/Nfac/S/250/2024-25/1065241950(1) For The Ay 2017- 18 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Smt. Leena Lal, Snr. AR
Section 250

submitted that the assessee intends to withdraw the appeal, as the issues in the appeal is sought to be settled through the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV). The revenue has also no objections for withdrawal of the appeal as requested by the assessee. Nalakath Granites, Pattikkad Page

Elantholy Velayudhan Vijayan, Thrissur vs. ITO, Ward Int.Tax, Kochi

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

ITA 429/COCH/2024[2013-2014]Status: DisposedITAT Cochin02 Apr 2025AY 2013-2014

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessment Year: 2013-14 Elantholy Velayudhan Vijayan Elantholy House Madathikkara Lane East Combaara Ito Vs. Irinjalakuda Po Ward, Int. Tax., Thrissur 680 121 Kochi Pan No :Akupv3189M Appellant Respondent Appellant By : None Respondent By : Shri Sanjit Kumar Das, D.R. Date Of Hearing : 27.01.2025 Date Of Pronouncement : 02.04.2025 O R D E R Perkeshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ito Ward Int. Tax, Kochi Dated 21.3.2024 Vide Din & Order No. Itba/Ast/S/147/2023-24/1063090970(1) For The Ay 2013-14 Passed U/S 147 R.W.S. 144C(13) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Shri Sanjit Kumar Das, D.R
Section 147

submitted that the assessee intends to withdraw the appeal, as the issues in the appeal is sought to be settled through the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV). The revenue has also no objections for withdrawal of the appeal as requested by the assessee. Elantholy Velayudhan Vijayan, Thrissur

M/S. Adroit Tradelink Pvt. Ltd., Gandhinagar vs. The ACIT, Cirlce-1(1)(1), Ahmedabad

In the result, both the appeals of the assessee are dismissed as withdrawn with liberty as aforesaid

ITA 1522/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad02 Apr 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1434/Ahd/2024 & 1522/Ahd/2024 िनधा"रण वष" /Assessment Years : 2015-16 & 2016-17 Respectively M/S. Adroit Tradelink The Acit बनाम/ Pvt.Ltd. Circle-1(1)(1) V/S. 145-1, Sectro-14 Ahmedabad – 380 015 Gandhinagar – 382 016 (Gujarat) "थायी लेखा सं./Pan: Aaacj 3868 J अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Samir Vora, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 01/04/2025 घोषणा की तारीख /Date Of Pronouncement: 02/04/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Samir Vora, ARFor Respondent: Shri Rignesh Das, Sr.DR
Section 1Section 144BSection 250

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 in both the cases (Acknowledgement Number 853017340300125 for ITA No.1434/Ahd/2024 and Acknowledgement

M/S. Adroit Tradelink Pvt.Ltd., Gandhinagar vs. The ACIT., Circle-1(1)(1), Ahmedabad

In the result, both the appeals of the assessee are dismissed as withdrawn with liberty as aforesaid

ITA 1434/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad02 Apr 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1434/Ahd/2024 & 1522/Ahd/2024 िनधा"रण वष" /Assessment Years : 2015-16 & 2016-17 Respectively M/S. Adroit Tradelink The Acit बनाम/ Pvt.Ltd. Circle-1(1)(1) V/S. 145-1, Sectro-14 Ahmedabad – 380 015 Gandhinagar – 382 016 (Gujarat) "थायी लेखा सं./Pan: Aaacj 3868 J अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Samir Vora, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 01/04/2025 घोषणा की तारीख /Date Of Pronouncement: 02/04/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Samir Vora, ARFor Respondent: Shri Rignesh Das, Sr.DR
Section 1Section 144BSection 250

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 in both the cases (Acknowledgement Number 853017340300125 for ITA No.1434/Ahd/2024 and Acknowledgement