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“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

Judgments citing direct tax vivad se vishwas

Nimit Agarwal, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed as withdrawn with liberty as aforesaid

ITA 1315/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad02 Apr 2025AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1315/Ahd/2024 िनधा"रण वष" /Assessment Year : 2013-14 Nimit Agarwal The Income Tax Officer बनाम/ 08, Jayshree Avenue Ward-6 (1)(1) V/S. Nr. Bhairavnath Temple Ahmedabad – 380 015 Maninagar Ahmedabad – 380 008 (Gujarat) "थायी लेखा सं./Pan: Afrpa 5517 J अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : (Written Submission) 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: This Appeal Filed By The Assessee Pertains To The Assessment Year (Ay) 2013-14 Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”] Passed Under Section 250 Of The Income Tax Act, 1961 Arising From The Assessment Order Dated 29/03/2022 Passed By The Assessing Officer U/S.147 Read With Section 144B Of The Income Tax Act, 1961. Nimit Agarwal Vs. The Ito Asst. Year : 2013-14

For Appellant: (Written Submission)For Respondent: Shri Rignesh Das, Sr.DR
Section 144BSection 147Section 250

find that the assessee vide his letter dated 22/03/2025 (kept in file) submitted that he has opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS), and Form No. 2 has been issued by the competent authority vide DIN/Acknowledgement Number 897465381100325 dated 10/03/2025. Accordingly, the assessee requested

Ram Kumar Sharma, Nangal, Rupnagar vs. Income Tax Officer, Ward-1(1), Nangal

The appeal of the assessee is dismissed as withdrawn subject to liberty to the assessee to seek

ITA 164/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh01 Apr 2025AY 2012-13

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.164/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2012-13) Shri Ram Kumar Sharma Ito- Ward 1(1) C/O Sh. Tej Mohan Singh Nangal. बनाम/ Vs. #527, Sector 10-D Chandigarh. 160011. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Azeps-9867-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 26-03-2025 घोषणाकीतारीख /Date Of Pronouncement : 01-04-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. The Ld. Ar, At The Outset, Sought Withdrawal Of The Captioned Appeal On The Ground That The Assessee Has Settled The Dispute Under The Direct Tax Vivad Se Vishwas Scheme, 2024 & Form No.2 Has Already Been Issued To The Assessee Which Has Been Placed On Record. The Same Was Not Objected To By Ld. Sr. Dr. 2. Accepting The Prayer Of Ld. Ar, The Appeal Of The Assessee Is Dismissed As Withdrawn Subject To Liberty To The Assessee To Seek

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR

outset, sought withdrawal of the captioned appeal on the ground that the assessee has settled the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 and Form No.2 has already been issued to the assessee which has been placed on record. The same was not objected

Ashok Hargun Bhambhani, Vadodara vs. The ACIT, Circle-4(2), Vadodara

In the result, the appeal of the assessee is dismissed as withdrawn with liberty as aforesaid

ITA 795/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad27 Mar 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.795/Ahd/2024 िनधा"रण वष" /Assessment Year : 2016-17 Ashok Hargun Bhambhani The Acit, बनाम/ A-5/17, Sant Kanwar Colony Circle-4(2) V/S. Vadodara – 390 006 Vadodara – 390 007 "थायी लेखा सं./Pan: Amrpb 7465 K अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Mehul K. Patel, Ar Revenue By : Shri A.P. Singh, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 26/03/2025 घोषणा की तारीख /Date Of Pronouncement: 27/03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi Dated 22/02/2024 Passed Under Section 250 Of The Income Tax Act, 1961 For The Assessment Year 2016-17, Arising From The Assessment Order Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 Dated 26/12/2018. 2. During The Course Of Hearing Before Us, The Learned Authorized Representative (Ar) Submitted That The Assessee Has Filed Form No. 1 Under Ashok Hargun Bhambhani Vs. Acit Asst. Year : 2016-17

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri A.P. Singh, CIT-DR
Section 143(3)Section 250

Representative (AR) submitted that the assessee has filed Form No. 1 under Ashok Hargun Bhambhani vs. ACIT Asst. Year : 2016-17 the Direct Tax Vivad se Vishwas Scheme, 2024 (VSV Scheme) and is awaiting issuance of Form No. 2. 3. Considering the aforesaid submission and in view of the CBDT

The Ahmedabad Co.Op. Department Stores Ltd., Ahmedabad vs. The Dy.CIT., Circle-1(1)(1), Ahmedabad

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

ITA 76/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad27 Mar 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.76, 77, 78 & 79/Ahd/2024 िनधा"रण वष" /Assessment Years : 2015-16, 2016-17, 2016-17 & 2017-18 Respectively The Ahmedabad Co- Dy. Cit बनाम/ Op.Department Stores Ltd. Circle -1 (1)(1) V/S. Apana Bazar Ahmedabad – 380 015 Multi-Storeyed Building Lal Darwaja Ahmedabad – 380 001 "थायी लेखा सं./Pan: Aabat 0757 D अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Suresh Gandhi, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 26 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 27 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: These Appeals Filed By The Assessee Pertain To The Assessment Years (Ays) 2016-17 & 2017-18 Against The Different Orders Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”] Passed Under Section 250 Of The Income Tax Act, 1961 Arising From The Assessment Orders Passed By The Assessing Officer.

For Appellant: Shri Suresh Gandhi, ARFor Respondent: Shri Rignesh Das, Sr.DR
Section 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. 4. Considering the aforesaid submission and in view of the CBDT Circulars

Cube Construction Engineering Limited, Subhanpura, Vadodara vs. The Deputy Commissioner of Income Tax, Central Circle - III, Vadodara

In the result, the appeal of the assessee is dismissed as withdrawn with liberty as aforesaid

ITA 185/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad27 Mar 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.185/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 Cube Construction The Dy.Cit बनाम/ Engineering Ltd. Central Circle-3 V/S. 1, Chandramani Nagar Vadodara – 390 007 Nr. Vidhya Vihar Off. High Tens Vadodara – 390 023 (Gujarat) "थायी लेखा सं./Pan: Aaccc 8103 D (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Tej Shah, Ar Revenue By : Shri Abhay Kumar Thakur, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 26 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 27 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Filed By The Assessee Pertain To The Assessment Year (Ay) 2017-18 Against The Order Dated 03/02/2023 Passed By The Commissioner Of Income Tax (Appeals)-12, Ahmedabad (“Cit(A)” For Short] Passed Under Section 250 Of The Income Tax Act, 1961 Arising From The Assessment Order Dated 31/12/2019 Passed By The Assessing Officer U/S.143(3) Of The Income Tax Act, 1961. Cube Construction Engineering Ltd. Vs. Dcit Asst. Year :2017-18 2

For Appellant: Shri Tej Shah, ARFor Respondent: Shri Abhay Kumar Thakur, CIT-DR
Section 143(3)Section 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. 3. Considering the aforesaid submission and in view of the CBDT Circulars

Efficacy Systems Pvt. Ltd., Ahmedabad vs. The Dy. CIT, Circle-2(1)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed as withdrawn with liberty as aforesaid

ITA 845/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad27 Mar 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.845/Ahd/2023 िनधा"रण वष" /Assessment Year : 2017-18 Efficacy Systems Pvt.Ltd. Dy.Cit बनाम/ 16, Prerana Society Circle-2(1)(1) V/S. Sarkhej Road Ahmedabad – 380 015 Nr. Vishala Circle Ahmedabad – 380 055 "थायी लेखा सं./Pan: Aadce 2543 C अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Parimalsinh B. Parmar, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 26 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 27 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi Dated 06/10/2023 Passed Under Section 250 Of The Income Tax Act, 1961 For The Assessment Year 2017-18, Arising From The Assessment Order Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 Dated 18/11/2019. 2. During The Course Of Hearing Before Us, The Learned Authorized Representative (Ar) Submitted That The Assessee Has Filed Form No. 1 Under Efficacy Systems Pvt.Ltd. Vs. Dcit Asst. Year : 2017-18

For Appellant: Shri Parimalsinh B. Parmar, ARFor Respondent: Shri Rignesh Das, Sr.DR
Section 143(3)Section 250

Representative (AR) submitted that the assessee has filed Form No. 1 under Efficacy Systems Pvt.Ltd. vs. DCIT Asst. Year : 2017-18 the Direct Tax Vivad se Vishwas Scheme, 2024 (VSV Scheme) and is awaiting issuance of Form No. 2. 3. Considering the aforesaid submission and in view of the CBDT

Vallabhbhai Dhanjibhai Vaghasia, Bhavnagar vs. The DCIT., Circle-1, Bhavnagar

In the result, the appeal of the assessee is dismissed as withdrawn with liberty as aforesaid

ITA 1465/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad27 Mar 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1465/Ahd/2019 िनधा"रण वष" /Assessment Year : 2016-17 Vallabhbhai Dhanjibhai The Dcit बनाम/ Vaghasia Circle-1 V/S. T-7/8, Darshan Complex Jashonath Chowk, Nr. Nilam Baug Bhavnagar – 364 001 Bhavnagar – 364 001 (Gujarat) "थायी लेखा सं./Pan : Abcpv 1011 F अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Dhrunal Bhatt & Shri Gulab Thakor Revenue By : Shri A.P. Singh, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 26 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 27 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-6, Ahmedabad Dated 26/07/2019 Passed Under Section 250 Of The Income Tax Act, 1961 For The Assessment Year 2016-17, Arising From The Assessment Order Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 Dated 05/12/2018. 2. During The Course Of Hearing Before Us, The Learned Authorized Representative (Ar) Submitted That The Assessee Has Filed Form No. 1 Under Vallabhbhai Dhanjibhai Vaghasia Vs. Dcit Asst. Year : 2016-17

For Appellant: Shri Dhrunal Bhatt &For Respondent: Shri A.P. Singh, CIT-DR
Section 143(3)Section 250

Representative (AR) submitted that the assessee has filed Form No. 1 under Vallabhbhai Dhanjibhai Vaghasia vs. DCIT Asst. Year : 2016-17 the Direct Tax Vivad se Vishwas Scheme, 2024 (VSV Scheme) and is awaiting issuance of Form No. 2. 3. Considering the aforesaid submission and in view of the CBDT