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“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

Judgments citing direct tax vivad se vishwas

Usha Devi Bhartia, Bangalore vs. Income Tax Officer, Ward-4(3)(2), Bangalore

In the result, the appeal filed by the Assessee is hereby dismissed under DTVSV 2024

ITA 2043/BANG/2024[2018-19]Status: DisposedITAT Bangalore24 Feb 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Smt. Suman Lunkar, C.AFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

settling the Page 2 of 3 tax dispute in the appeal on hand and filed Form-2 as prescribed under the Direct Tax Vivad se Vishwas Scheme (DTVSV), 2024, issued by the Competent Authority in support of his contention. Accordingly, the ld. AR filed the letter dated ... served by keeping this appeal pending before the Tribunal. Accordingly, this appeal is dismissed as the issue is being resolved under the Direct Tax Vivad se Vishwas Scheme, 2024. However, before parting it is clarified that in the event the Competent Authority under DTVSV, 2024, for any reason, deems

Yuvraaz Nopany, Kolkata vs. I.T.O., Ward - 51(4), Kolkata

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 1657/KOL/2024[2015-2016]Status: DisposedITAT Kolkata21 Feb 2025AY 2015-2016

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 144Section 250Section 91Section 91(3)Section 92(2)

filed an application for adjournment which was rejected. It was also brought to our notice that the assessee has availed the Direct Tax Vivad se Vishwas Scheme, 2024. Since the assessee has opted for the Vivad Se Vishwas Scheme, hence Page 2 of 4 I.T.A. No.: 1657/KOL/2024 Assessment Year ... 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

Vijaykumar G J (HUF), Bangalore vs. ACIT, Circle-1(2)(2), Bengaluru

In the result, the appeal filed by the Assessee is hereby dismissed under DTVSV 2024

ITA 2610/BANG/2024[2013-14]Status: DisposedITAT Bangalore21 Feb 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2013-14

For Appellant: Smt. Prathiba R, AdvocateFor Respondent: Shri Subramanian S, JCIT (DR)

settling the Page 2 of 3 tax dispute in the appeal on hand and filed Form-2 as prescribed under the Direct Tax Vivad se Vishwas Scheme (DTVSV), 2024, issued by the Competent Authority in support of his contention. Accordingly, the ld. AR filed the letter dated ... served by keeping this appeal pending before the Tribunal. Accordingly, this appeal is dismissed as the issue is being resolved under the Direct Tax Vivad se Vishwas Scheme, 2024. However, before parting it is clarified that in the event the Competent Authority under DTVSV, 2024, for any reason, deems

R Tulsidas Exports Private Limited, Mumbai vs. DCIT, Circle-3(3)(1), Mumbai

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

ITA 982/MUM/2024[2015-16]Status: DisposedITAT Mumbai21 Feb 2025AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am

For Appellant: Shri. Mahesh DhumneFor Respondent: Shri. P. D. Chougule, Sr. DR
Section 250

assessee filed an application dated 19.02.2025 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. 3. Upon perusal of the same, we deem it fit to dismiss the appeals

R Tulsidas Exports Private Limited, Mumbai vs. DCIT, Circle-3(3)(1), Mumbai

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

ITA 981/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Feb 2025AY 2014-15

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am

For Appellant: Shri. Mahesh DhumneFor Respondent: Shri. P. D. Chougule, Sr. DR
Section 250

assessee filed an application dated 19.02.2025 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. 3. Upon perusal of the same, we deem it fit to dismiss the appeals

DCIT CC 5-4, Mumbai vs. Dr Balabhai Nanavati Hospital, Mumbai

In the result, both the appeals of the assessee and Revenue are dismissed

ITA 5719/MUM/2024[2015-16]Status: DisposedITAT Mumbai21 Feb 2025AY 2015-16

Bench: Shri Amarjit Singh & Shri Sasndeep Singh Karhailita No. 5505/Mum/2024 (A.Y. 2015-16)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 250

time of hearing, the ld. AR for the assessee filed letter dated 03.02.2025 along with copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 and stated that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 for all the four appeals filed ... assessee and by the Revenue as referred above. In light of the above and after considering the copies of Form 1 Direct Tax Vivad Se Vishwas Scheme, 2024, we dismiss all the appeals of the assessee and Revenue with the liberty to recall this order in case applications filed under

DCIT CC 5-4, Mumbai vs. Balabhai Nanavati Hospital, Mumbai

In the result, both the appeals of the assessee and Revenue are dismissed

ITA 5716/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Feb 2025AY 2014-15

Bench: Shri Amarjit Singh & Shri Sasndeep Singh Karhailita No. 5505/Mum/2024 (A.Y. 2015-16)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 250

time of hearing, the ld. AR for the assessee filed letter dated 03.02.2025 along with copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 and stated that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 for all the four appeals filed ... assessee and by the Revenue as referred above. In light of the above and after considering the copies of Form 1 Direct Tax Vivad Se Vishwas Scheme, 2024, we dismiss all the appeals of the assessee and Revenue with the liberty to recall this order in case applications filed under

Bankesh Chandra Agrawal, Mumbai vs. DCIT, CC 3(3), Mumbai

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

ITA 559/MUM/2024[2011-12]Status: DisposedITAT Mumbai21 Feb 2025AY 2011-12

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am

For Appellant: Ms. Ishita KasliwalFor Respondent: Shri. P. D. Chougule, SR. DR
Section 250

assessee filed an application dated 17.01.2025 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. 3. Upon perusal of the same, we deem it fit to dismiss the appeals ... learned Authorised for the assessee filed an application dated 19.02.2025 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 6. Upon perusal of the same, we deem

Bankesh Chandra Agrawal, Mumbai vs. DCIT, 13(2)(2), Mumbai

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

ITA 558/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Feb 2025AY 2012-13

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am

For Appellant: Ms. Ishita KasliwalFor Respondent: Shri. P. D. Chougule, SR. DR
Section 250

assessee filed an application dated 17.01.2025 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. 3. Upon perusal of the same, we deem it fit to dismiss the appeals ... learned Authorised for the assessee filed an application dated 19.02.2025 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 6. Upon perusal of the same, we deem

Dr Balabhai Nanavati Hospital, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 5(4), Mumbai

In the result, both the appeals of the assessee and Revenue are dismissed

ITA 5506/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Feb 2025AY 2014-15

Bench: Shri Amarjit Singh & Shri Sasndeep Singh Karhailita No. 5505/Mum/2024 (A.Y. 2015-16)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 250

time of hearing, the ld. AR for the assessee filed letter dated 03.02.2025 along with copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 and stated that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 for all the four appeals filed ... assessee and by the Revenue as referred above. In light of the above and after considering the copies of Form 1 Direct Tax Vivad Se Vishwas Scheme, 2024, we dismiss all the appeals of the assessee and Revenue with the liberty to recall this order in case applications filed under

Dr Balabhai Nanavati Hospital, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 5(4), Mumbai

In the result, both the appeals of the assessee and Revenue are dismissed

ITA 5505/MUM/2024[2015-16]Status: DisposedITAT Mumbai21 Feb 2025AY 2015-16

Bench: Shri Amarjit Singh & Shri Sasndeep Singh Karhailita No. 5505/Mum/2024 (A.Y. 2015-16)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 250

time of hearing, the ld. AR for the assessee filed letter dated 03.02.2025 along with copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 and stated that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 for all the four appeals filed ... assessee and by the Revenue as referred above. In light of the above and after considering the copies of Form 1 Direct Tax Vivad Se Vishwas Scheme, 2024, we dismiss all the appeals of the assessee and Revenue with the liberty to recall this order in case applications filed under

Smt. Mamta Surajdev Shukla, Mumbai vs. Assistant Commissioner of Income Tax Central Circle -4(4), Rang 4, Mumbai

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

ITA 3594/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Feb 2025AY 2014-15

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am Mamta Surajdev Shukla Assistant Commissioner Of Income 104, Ragunath Krupa Building, Aarey Tax Central Circle – 4(4) Room No. 1922, 19Th Floor, Air Road, Goregaon, Mumbai - 400063 Vs. India Building, Nariman Point, Mumbai – 400021. Pan/Gir No. Blops4806A (Assessee) : (Respondent) Assessee By : None Respondent By : Shri. P. D. Chougule, Sr. Dr. Date Of Hearing : 19.02.2025 Date Of Pronouncement : 21.02.2025 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) 52, Mumbai (‘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) 2014-15. 2. The Assessee Intends To Withdraw The Present Appeal & Had Made A Written Submission Dated 14.02.2025 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. Mamta Surajdev Shukla 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 21.02.2025 (Omkareshwar Chidara)Mumbai; Dated: 21.02.2025 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: NoneFor Respondent: Shri. P. D. Chougule, Sr. DR
Section 250

made a written submission dated 14.02.2025 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. Mamta Surajdev Shukla 3. Upon perusal of the same, we deem

Trupti Marketing Private Limited, Margao vs. ACIT, Circle - 1, Margao

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

ITA 282/PAN/2017[1997-98]Status: DisposedITAT Panaji20 Feb 2025AY 1997-98

Bench: Shri Pavan Kumar Gadale& Shri Gd Padmahshalitrupti Marketing Pvt Ltd, बनाम/ Acit Circle -1, Vs. Vila Flora Da Silva, Margoa, Erasmo Carvalho Street, Goa. Margoa-403601, Goa. "थायी लेखा सं./जीआइआर सं./Pan/Gir No.:Aaact5508K (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Mr.M.B.Pyati.Ar ""यथ" क" ओर से/Respondent By : Mr. Ravindra Hattalli. Sr.Dr सुनवाई क" तार"ख / Date Of Hearing 20/02/2025 घोषणा क" तार"ख /Date Of Pronouncement 20/02/2025

For Appellant: Mr.M.B.Pyati.ARFor Respondent: Mr. Ravindra Hattalli. Sr.DR

time hearing, the Ld. AR of the assessee submitted that the assessee is intended to settle the tax litigation by opting for ‘ Direct Tax Vivad Se Vishwas Scheme(DTVSV) 2024’ and has filed Form no. 1 under DTVSV Rules. Per Contra, the Ld. DR has no objections. 3. We heard ... rival submissions and perused the material on record. Since the assessee has opted for ‘Direct Tax Vivad Se Vishwas Scheme(DTVSV) 2024’ and has filed an application as envisaged by the Ld.AR vide withdrawal of appeal letter 19-02-2025. Hence we are of the view that, no purpose will

Emerson Process Management (India) Private Limited (Successor-in-Interest for Erstwhile Pentair Valves & Controls India Pvt. Ltd.), Mumbai vs. The ACIT, Circle-2(1)(2), Vadodara

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

ITA 1089/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2009-10

Bench: Itat In Accordance With Law.

requested that his application for withdrawal of appeal may please be granted. The assessee has submitted Form Nos. 1 & 2 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 appeal in the circumstances

Information Departmental Employees Credit Co Operation Society Limited., Bengaluru vs. Income Tax Officer, Ward-1(2)(1), Bengaluru

In the result, the appeal filed by the Assessee is hereby dismissed under DTVSV 2024

ITA 393/BANG/2024[2019-20]Status: DisposedITAT Bangalore20 Feb 2025AY 2019-20

Bench: Shri Waseem Ahmedassessment Years: 2019-20

For Appellant: Shri Pranav Krishna – AdvocateFor Respondent: Shri Ganesh R Ghale, Advocate – Standing

process of settling the tax dispute in the appeal on hand and filed Form-2 as prescribed under the Direct Tax Vivad se Vishwas Scheme (DTVSV), 2024, issued by the Competent Authority in support of his contention. Accordingly, the ld. AR filed the letter dated 30-12-2024 requesting ... served by keeping this appeal pending before the Tribunal. Accordingly, this appeal is dismissed as the issue is being resolved under the Direct Tax Vivad se Vishwas Scheme, 2024. 4.1 However, before parting it is clarified that in the event the Competent Authority under DTVSV, 2024, for any reason, deems

Pushpa Devi, Mysore vs. Income Tax Officer, Ward-1(1), Mysore

In the result, the appeal filed by the Assessee is hereby dismissed under DTVSV 2024

ITA 1510/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 Feb 2025AY 2017-18

Bench: Shri Waseem Ahmedassessment Year: 2017-18

For Appellant: Smt. Suman Lunkar, C.AFor Respondent: Shri Ganesh R Ghale, Advocate – Standing

process of settling the tax dispute in the appeal on hand and filed Form-4 as prescribed under the Direct Tax Vivad se Vishwas Scheme (DTVSV), 2024, issued by the Competent Authority in support of his contention. Accordingly, the ld. AR filed the letter dated 8-02-2022 requesting ... served by keeping this appeal pending before the Tribunal. Accordingly, this appeal is dismissed as the issue is being resolved under the Direct Tax Vivad se Vishwas Scheme, 2024. However, before parting it is clarified that in the event the Competent Authority under DTVSV, 2024, for any reason, deems

Laxman N. Tejwani, Valsad vs. ITO, Ward-5, Vapi

In the result, appeals of the assessee are dismissed as withdrawn

ITA 1226/SRT/2024[2014-15]Status: DisposedITAT Surat19 Feb 2025AY 2014-15

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos. 1223 To 1226/Srt/2024 (Assessment Years: 2013-14 To 2014-15) (Physical Hearing) Laxman N. Tejwani, Vs. The Ito, 202, Landmark Residency, Nr. Old Ward – 5, Rto Office, Tithal Road, Valsad – Vapi 396001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afnpt9402K (Appellant) (Respondent)

Section 250

assessee by way of letters dated 06.01.2025, submitted that the assessee has opted for the benefit of the Direct Tax Vivad Se Vishwas Scheme, 2024 (in short, ‘DTVSVS, 2024’). The copies of Form Nos.2 issued by the PCIT-1, Surat on 2 ITA Nos..1223 to 1226/SRT/2024/AYs.2013-14 & 2014-15 Laxman

Laxman N. Tejwani, Valsad vs. ITO, Ward-5, Vapi

In the result, appeals of the assessee are dismissed as withdrawn

ITA 1225/SRT/2024[2014-15]Status: DisposedITAT Surat19 Feb 2025AY 2014-15

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos. 1223 To 1226/Srt/2024 (Assessment Years: 2013-14 To 2014-15) (Physical Hearing) Laxman N. Tejwani, Vs. The Ito, 202, Landmark Residency, Nr. Old Ward – 5, Rto Office, Tithal Road, Valsad – Vapi 396001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afnpt9402K (Appellant) (Respondent)

Section 250

assessee by way of letters dated 06.01.2025, submitted that the assessee has opted for the benefit of the Direct Tax Vivad Se Vishwas Scheme, 2024 (in short, ‘DTVSVS, 2024’). The copies of Form Nos.2 issued by the PCIT-1, Surat on 2 ITA Nos..1223 to 1226/SRT/2024/AYs.2013-14 & 2014-15 Laxman

Laxman N. Tejwani, Valsad vs. ITO, Ward-5, Vapi

In the result, appeals of the assessee are dismissed as withdrawn

ITA 1224/SRT/2024[2014-15]Status: DisposedITAT Surat19 Feb 2025AY 2014-15

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos. 1223 To 1226/Srt/2024 (Assessment Years: 2013-14 To 2014-15) (Physical Hearing) Laxman N. Tejwani, Vs. The Ito, 202, Landmark Residency, Nr. Old Ward – 5, Rto Office, Tithal Road, Valsad – Vapi 396001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afnpt9402K (Appellant) (Respondent)

Section 250

assessee by way of letters dated 06.01.2025, submitted that the assessee has opted for the benefit of the Direct Tax Vivad Se Vishwas Scheme, 2024 (in short, ‘DTVSVS, 2024’). The copies of Form Nos.2 issued by the PCIT-1, Surat on 2 ITA Nos..1223 to 1226/SRT/2024/AYs.2013-14 & 2014-15 Laxman

Laxman N. Tejwani, Valsad vs. ITO, Ward-5, Vapi

In the result, appeals of the assessee are dismissed as withdrawn

ITA 1223/SRT/2024[2013-14]Status: DisposedITAT Surat19 Feb 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos. 1223 To 1226/Srt/2024 (Assessment Years: 2013-14 To 2014-15) (Physical Hearing) Laxman N. Tejwani, Vs. The Ito, 202, Landmark Residency, Nr. Old Ward – 5, Rto Office, Tithal Road, Valsad – Vapi 396001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afnpt9402K (Appellant) (Respondent)

Section 250

assessee by way of letters dated 06.01.2025, submitted that the assessee has opted for the benefit of the Direct Tax Vivad Se Vishwas Scheme, 2024 (in short, ‘DTVSVS, 2024’). The copies of Form Nos.2 issued by the PCIT-1, Surat on 2 ITA Nos..1223 to 1226/SRT/2024/AYs.2013-14 & 2014-15 Laxman