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“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

Judgments citing direct tax vivad se vishwas

Assistant Commissioner of Income Tax, Circle-3, Nagpur vs. Sumeet Rameshchandra Bajoriya, Yavatmal

In the result, appeals filed by the assessee dismissed

ITA 256/NAG/2024[2013]Status: DisposedITAT Nagpur21 Mar 2025

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe

Bench for Asstt. Year 2011-12 vide Appeal No. 274/NAG/2019. 2. The assessee has opted to settle dispute under The Direct Tax Vivad Se Vishwas Scheme 2024. Assessee has filed declaration and undertaking in Form No.1 on 26/12/2024 under The Direct Tax Vivad Se Vishwas Scheme 2024 in respect ... permitted to withdraw the appeal. 3. The learned Counsel for the assessee submitted before us that the assessee has opted for the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVsV Scheme, 2024) and hence he may be permitted to withdraw these appeals. He, however, requested the Bench that

Incom Tax Officer, Ward -2, Akola vs. Shri Sagar Vasant Khandelwal, Akola

In the result, appeals filed by the assessee dismissed

ITA 275/NAG/2019[2011-12]Status: DisposedITAT Nagpur21 Mar 2025AY 2011-12

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe

Bench for Asstt. Year 2011-12 vide Appeal No. 274/NAG/2019. 2. The assessee has opted to settle dispute under The Direct Tax Vivad Se Vishwas Scheme 2024. Assessee has filed declaration and undertaking in Form No.1 on 26/12/2024 under The Direct Tax Vivad Se Vishwas Scheme 2024 in respect ... permitted to withdraw the appeal. 3. The learned Counsel for the assessee submitted before us that the assessee has opted for the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVsV Scheme, 2024) and hence he may be permitted to withdraw these appeals. He, however, requested the Bench that

Income Tax Officer, Ward -2, Akola vs. Shri Gaurav Vasant Khandelwal, Akola

In the result, appeals filed by the assessee dismissed

ITA 274/NAG/2019[2011-12]Status: DisposedITAT Nagpur21 Mar 2025AY 2011-12

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe

Bench for Asstt. Year 2011-12 vide Appeal No. 274/NAG/2019. 2. The assessee has opted to settle dispute under The Direct Tax Vivad Se Vishwas Scheme 2024. Assessee has filed declaration and undertaking in Form No.1 on 26/12/2024 under The Direct Tax Vivad Se Vishwas Scheme 2024 in respect ... permitted to withdraw the appeal. 3. The learned Counsel for the assessee submitted before us that the assessee has opted for the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVSV Scheme, 2024) and hence he may be permitted to withdraw these appeals. He, however, requested the Bench that

Seaview Developers Pvt. Ltd., New Delhi vs. Addl.CIT, Range-8, New Delhi

In the result, appeal of the assessee is dismissed as

ITA 5578/DEL/2018[2011-12]Status: DisposedITAT Delhi21 Mar 2025AY 2011-12

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5578/Del/2018 िनधा"रणवष"/Assessment Year:2011-12 बनाम Seaview Developers Pvt. Ltd., Addl. Cit, 1102, Tower-B, 11Th Floor, Vs. Range-8, Peninsula Business Park, New Delhi. Senapati Bapat Road, Lower Parel, Mumbai, Maharashtra. Pan No.Aajcs4143C अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)

Counsel for the assessee vide letter dated 21/03/2025 submitted that the assessee had opted to settle the disputes in appeal through Direct Tax Vivad se Vishwas Scheme, 2024 and accordingly Form 1 has been filed on 31/01/2025. A copy of Form 1 is placed on record. The Counsel thus, requested

Weatherford Asia Pacific Pte. Limited, New Delhi vs. Asstt. Director of Income Tax, Dehradun

Appeal stands disposed of with the aforementioned liberty and consequently, the Substantial

ITA 498/DEL/2013[2004-05]Status: DisposedITAT Dehradun20 Mar 2025AY 2004-05

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2004-05 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 Vs. Adit/Ddit, Weatherford Asia Pacific Pvt. Ltd., International Taxation, C/O- C & C Associates, 101 New Delhi Nilgiri Apartments, 9, Barakhamba Road, New Delhi Pan:Aaacw1859Q (Appellant) (Respondent) With Assessment Year: 2006-07 Adit/Ddit, Vs. Weatherford Asia Pacific International Taxation, Pvt. Ltd., New Delhi C/O- S.R. Batliboi & Co., Golf View, Corporate Tower-B, Sector-42, Sector Road, Gurgaon Pan:Aaacw1859Q (Appellant) (Respondent) Assessee By Sh. Amit Arora, Adv. Department By Sh. Mithun Shete, Sr. Dr

Section 143(3)Section 2Section 3Section 4

invite the learned authorized representative’s attention to the fact that once the assessee is already contemplating for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024, there is no point in adjourning all these instant five appeals. 5. Learned counsel, however, submits that the assessee is only contemplating ... decide the Substantial Questions of Law framed for consideration on account of certain subsequent developments. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto

Weatherford Asia Pacific Pvt. Ltd., New Delhi vs. DDIT, Dehradun

Appeal stands disposed of with the aforementioned liberty and consequently, the Substantial

ITA 1617/DEL/2012[2006-07]Status: DisposedITAT Dehradun20 Mar 2025AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2004-05 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 Vs. Adit/Ddit, Weatherford Asia Pacific Pvt. Ltd., International Taxation, C/O- C & C Associates, 101 New Delhi Nilgiri Apartments, 9, Barakhamba Road, New Delhi Pan:Aaacw1859Q (Appellant) (Respondent) With Assessment Year: 2006-07 Adit/Ddit, Vs. Weatherford Asia Pacific International Taxation, Pvt. Ltd., New Delhi C/O- S.R. Batliboi & Co., Golf View, Corporate Tower-B, Sector-42, Sector Road, Gurgaon Pan:Aaacw1859Q (Appellant) (Respondent) Assessee By Sh. Amit Arora, Adv. Department By Sh. Mithun Shete, Sr. Dr

Section 143(3)Section 2Section 3Section 4

invite the learned authorized representative’s attention to the fact that once the assessee is already contemplating for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024, there is no point in adjourning all these instant five appeals. 5. Learned counsel, however, submits that the assessee is only contemplating ... decide the Substantial Questions of Law framed for consideration on account of certain subsequent developments. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto

ADIT, Dehradun vs. Weatherford Asia Pacific Ltd., Gurgaon

Appeal stands disposed of with the aforementioned liberty and consequently, the Substantial

ITA 1138/DEL/2012[2006-07]Status: DisposedITAT Dehradun20 Mar 2025AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2004-05 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 Vs. Adit/Ddit, Weatherford Asia Pacific Pvt. Ltd., International Taxation, C/O- C & C Associates, 101 New Delhi Nilgiri Apartments, 9, Barakhamba Road, New Delhi Pan:Aaacw1859Q (Appellant) (Respondent) With Assessment Year: 2006-07 Adit/Ddit, Vs. Weatherford Asia Pacific International Taxation, Pvt. Ltd., New Delhi C/O- S.R. Batliboi & Co., Golf View, Corporate Tower-B, Sector-42, Sector Road, Gurgaon Pan:Aaacw1859Q (Appellant) (Respondent) Assessee By Sh. Amit Arora, Adv. Department By Sh. Mithun Shete, Sr. Dr

Section 143(3)Section 2Section 3Section 4

invite the learned authorized representative’s attention to the fact that once the assessee is already contemplating for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024, there is no point in adjourning all these instant five appeals. 5. Learned counsel, however, submits that the assessee is only contemplating ... decide the Substantial Questions of Law framed for consideration on account of certain subsequent developments. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto

Weatherford Asia Pacific Pvt. Ltd., New Delhi vs. ADIT, Cyprus

Appeal stands disposed of with the aforementioned liberty and consequently, the Substantial

ITA 5405/DEL/2011[2008-09]Status: DisposedITAT Dehradun20 Mar 2025AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2004-05 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 Vs. Adit/Ddit, Weatherford Asia Pacific Pvt. Ltd., International Taxation, C/O- C & C Associates, 101 New Delhi Nilgiri Apartments, 9, Barakhamba Road, New Delhi Pan:Aaacw1859Q (Appellant) (Respondent) With Assessment Year: 2006-07 Adit/Ddit, Vs. Weatherford Asia Pacific International Taxation, Pvt. Ltd., New Delhi C/O- S.R. Batliboi & Co., Golf View, Corporate Tower-B, Sector-42, Sector Road, Gurgaon Pan:Aaacw1859Q (Appellant) (Respondent) Assessee By Sh. Amit Arora, Adv. Department By Sh. Mithun Shete, Sr. Dr

Section 143(3)Section 2Section 3Section 4

invite the learned authorized representative’s attention to the fact that once the assessee is already contemplating for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024, there is no point in adjourning all these instant five appeals. 5. Learned counsel, however, submits that the assessee is only contemplating ... decide the Substantial Questions of Law framed for consideration on account of certain subsequent developments. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto

Weatherford Asia Pacific Pvt. Ltd., New Delhi vs. ADIT, New Delhi

Appeal stands disposed of with the aforementioned liberty and consequently, the Substantial

ITA 5311/DEL/2011[2007-08]Status: DisposedITAT Dehradun20 Mar 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2004-05 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 Vs. Adit/Ddit, Weatherford Asia Pacific Pvt. Ltd., International Taxation, C/O- C & C Associates, 101 New Delhi Nilgiri Apartments, 9, Barakhamba Road, New Delhi Pan:Aaacw1859Q (Appellant) (Respondent) With Assessment Year: 2006-07 Adit/Ddit, Vs. Weatherford Asia Pacific International Taxation, Pvt. Ltd., New Delhi C/O- S.R. Batliboi & Co., Golf View, Corporate Tower-B, Sector-42, Sector Road, Gurgaon Pan:Aaacw1859Q (Appellant) (Respondent) Assessee By Sh. Amit Arora, Adv. Department By Sh. Mithun Shete, Sr. Dr

Section 143(3)Section 2Section 3Section 4

invite the learned authorized representative’s attention to the fact that once the assessee is already contemplating for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024, there is no point in adjourning all these instant five appeals. 5. Learned counsel, however, submits that the assessee is only contemplating ... decide the Substantial Questions of Law framed for consideration on account of certain subsequent developments. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto

Ram Chandra, Hardoi vs. ITO-3(2), Hardoi

In the result, the appeal of the assessee is dismissed for statistical purposes

ITA 535/LKW/2024[2015-16]Status: DisposedITAT Lucknow20 Mar 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2015-16 Ram Chandra V. Ito-3(2) C/O Sanjay Saxena Hardoi 12, Pratap Enclave Bisrat G.T. Road Shahjahanpur Tan/Pan:Aiopc0882G (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 05 03 2025 Date Of Pronouncement: 20 03 2025 O R D E R

For Appellant: NoneFor Respondent: Shri Sunil Kumar Rajwanshi, D.R

application dated 19.02.2025, which was received by the Registry of this Office on 20.02.2025, stating therein that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS, 2024) and Challan Receipt No.03581 dated ITA No.535/LKW/2024 Page 2 of 2 13.02.2025 and Form No.2 under DTVSVS, 2024 have ... consigned to the records with the liberty to the assessee to approach the Tribunal again in case the assessee’s application under Direct Tax Vivad Se Vishwas Scheme, 2024 is not finally accepted by the Department. 4. In the result, the appeal of the assessee is dismissed for statistical purposes

Rajendrabhai Mohanlal Shah, Ahmedabad vs. The PCIT, Vadodara -1, Vadodara

In the result, the appeal of the assessee is dismissed under VSV scheme

ITA 222/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad20 Mar 2025AY 2018-19

Bench: S/Shri Sanjay Garg & Makarand V. Mahadeokarassessment Year : 2018-19 Rajendra Mohanlal Shah The Pr.Cit-1 C/O. Divyang J. Shah Vs Vadodra. 201,2Nd Floor, Devashish Complex Nr. Regenta Central Atarim Hotel, Off Cg Road Ahmedabad. Pan: Akyps 5939 E (Applicant) (Responent) Assessee By : Adjournment Application : Adjournment Application Revenue By सुनवाई क" तारीख/Date Of Hearing : 20/03/2025 घोषणा क" तारीख /Date Of Pronouncement: 20/03/2025

For Appellant: Adjournment Application
Section 143(3)Section 263

20th March, 2025. In this regards, we would like to state that appellant has filed an application in Form 1 under Direct Tax Vivad Se Vishwas Scheme, 2024 and the same has been accepted by the Id Pr. CIT-1, Vadodara by issuing Form 2 under DTVSVS, 2024. The appellant

Gre Ren Limited, Jain Pipe Park vs. Pne 25 C 1, Jalgaon

In the result, the appeal of the assessee is dismissed

ITA 1077/PUN/2024[2020-21]Status: DisposedITAT Pune20 Mar 2025AY 2020-21

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

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P. Murkunde

assessee has requested to withdraw the appeal vide letter dated 11.02.2025 as the assessee has opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 for AY 2020-21. A copy of Form 1 and Form 2 is enclosed evidencing the same

Shri Praphull Kaluram Shivale, Pune vs. Central Circle2(4), Pune

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

ITA 1040/PUN/2024[2018-19]Status: DisposedITAT Pune20 Mar 2025AY 2018-19

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

For Appellant: S/Shri B.C. Malakar and Yuvraj ChavanFor Respondent: Shri Arvind Desai, Addl. CIT-DR

submitted that the assessee filed an application seeking withdrawal of both the appeals 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

Praphull Kaluram Shivale, Pune vs. Central Circle 2(4), Pune

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

ITA 1039/PUN/2024[2017-18]Status: DisposedITAT Pune20 Mar 2025AY 2017-18

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

For Appellant: S/Shri B.C. Malakar and Yuvraj ChavanFor Respondent: Shri Arvind Desai, Addl. CIT-DR

submitted that the assessee filed an application seeking withdrawal of both the appeals 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

ITO, Ward-4(1)(1), Ahmedabad vs. Shree Ramkrupa Finance Private Limited, Ahmedabad

In the result, the captioned appeals filed by the Department are dismissed as withdrawn

ITA 1426/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad19 Mar 2025AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Biren Shah, A.R. & Shri GulabFor Respondent: Shri Prathvi Raj Meena, CIT-DR & Ms
Section 91Section 92

Section 91 of the Finance (No.2) Act, 2024 and sub-Section (1) 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. In the light of the provisions made in the Scheme and after considering

Income Tax Officer, Ward- 4(1)(1), Ahmedabad vs. Shree Ramkrupa Finance Private Limited, Ahmedabad

In the result, the captioned appeals filed by the Department are dismissed as withdrawn

ITA 1417/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad19 Mar 2025AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Biren Shah, A.R. & Shri GulabFor Respondent: Shri Prathvi Raj Meena, CIT-DR & Ms
Section 91Section 92

Section 91 of the Finance (No.2) Act, 2024 and sub-Section (1) 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. In the light of the provisions made in the Scheme and after considering

Shubham Infra, Vadodara vs. DCIT, Circle-2(1)(1) (Previously Circle-3(1)), Vadodara

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

ITA 1092/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad19 Mar 2025AY 2015-16

Bench: Us That Assessee Has Applied In Form No. 2 Under The Direct Tax Vivad Se Vishwas Scheme, 2024 & Form No. 3 Is Awaited From The Department But Produced Form No. 2 With Acknowledgement No. 884760711260225, As Form No. 3 Is Not Produced As Of Now. Therefore Liberty Be Given To The Assessee If The Department Has Not Accepted The Vivad Se Vishwas Scheme, 2024. 3. Ld. Sr. D.R. Appearing For The Revenue Has No Objection In Withdrawing The Above Appeal.

Section 143(3)

Counsel Mr. Abbas Gulamhusainwala appearing for the assessee submitted before us that assessee has applied in Form No. 2 under the Direct Tax Vivad Se Vishwas Scheme, 2024 and Form No. 3 is awaited from the Department but produced Form No. 2 with Acknowledgement No. 884760711260225, as Form

Rajeev Sindhi, Hyderabad vs. ITO., Ward-3(1), Hyderabad

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

ITA 1263/HYD/2024[2020-21]Status: DisposedITAT Hyderabad19 Mar 2025AY 2020-21

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 271D

Authorized Representative (“AR”, for short) for the assessee, at the threshold of hearing, submitted, that as the assessee had opted for the “Direct Tax Vivad Se Vishwas Scheme, 2024" (“DTVSV”, for short) therefore, as per instructions he seeks to withdraw the captioned appeal. 3. Per contra, the Ld. Departmental Representative

New Era Shipping and Logistics, Cochin vs. Assessing Officer, Cochin

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

ITA 639/COCH/2024[2017-2018]Status: DisposedITAT Cochin18 Mar 2025AY 2017-2018

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm Assessment Year: 2017-18 New Era Shipping & Logistics .......... Appellant Jairam & Sons Building, 6Th Cross Road Willingdon Island, Cochin 682020 [Pan: Aajfn8228L] Vs. The Income Tax Officer .......... Respondent Non-Corporate Wad-2(4) & Tps, Kochi Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 20.02.2025 Date Of Pronouncement: 18.03.2025

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R

filed a letter dated 12.02.2025 seeking withdrawal of the appeal, as the issue in the appeal is sought to be settled through Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV). 2 New Era Shipping and Logistics Accordingly, we permit the assessee to withdraw the appeal with liberty to revive

Late Sh. Bansidhar Mehta Through Legal Heir Mohan Mehta, Kota vs. ITO, Ward-1(3), Kota

Appeal is hereby dismissed as

ITA 1196/JPR/2024[2010-11]Status: DisposedITAT Jaipur17 Mar 2025AY 2010-11

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C.Parwal, FCAFor Respondent: Shri Gautam Singh Choudhary, JCIT-Sr.DR
Section 143(3)Section 147

with the prayer for withdrawal of this appeal. The reason for withdrawal is that application has been filed to avail benefit of Direct Tax Vivad Se Vishwas Scheme, 2024. As mentioned in the application, Form 2 has already been issued by the PCIT, Udaipur. Its copy has been enclosed with ... aforesaid reason. Result 6. In view of the prayer of the appellant- applicant that resort has been made to Direct Tax Vivad Se Vishwas Scheme, 2024, this appeal is hereby dismissed as 3 LATE SHRI BANSIDHAR MEHTA THRU’ L/H SHRI MOHAN MEHTA VS ITO, WARD 1(3), KOTA having been