“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

Judgments citing direct tax vivad se vishwas

Kodungallur Onnu Kure Ayiram Yogam East Nada, Kodungallur vs. ITO(Exemption), Exemption Ward, Thrissur

In the result, appeal filed by the assessee is dismissed as withdrawn

ITA 412/COCH/2024[2012-2013]Status: DisposedITAT Cochin19 Feb 2025AY 2012-2013

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2012-13 Kodungallur Onnu Kure Ayiram Yogarr .......... Appellant East Nada, Kodungallur, Thrissur 680664 [Pan: Aaatk2366F] Vs. The Income Tax Officer (Exemption) .......... Respondent Thrissur Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 05.02.2025 Date Of Pronouncement: 19.02.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 18.03.2024 For Assessment Year (Ay) 2012-13. 2. When The Matter Was Called On, The Learned Counsel For The Assessee Filed A Letter Stating That The Appellant Intends To Withdraw The Appeal, As The Issue In The Appeal Is Sought To Be Settled Through Direct Tax Vivad Se Vishwas Scheme, 2024 (Dtvsv). Accordingly, I Permit The Assessee To Withdraw The Appeal With Liberty To Revive The Appeal, In The Event The Application In Form No. 1 Under Dtvsv Comes To Be Rejected, For Any Reason.

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

letter stating that the appellant intends to withdraw the appeal, as the issue in the appeal is sought to be settled through Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV). Accordingly, I permit the assessee to withdraw the appeal with liberty to revive the appeal, in the event the application

Ranjith Thachuparambil Sankarankutty, Kakkanad vs. DCIT, Corporate Circle-1, Kochi

In the result, appeal filed by the assessee is dismissed as withdrawn

ITA 383/COCH/2024[2017-18]Status: DisposedITAT Cochin19 Feb 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm Assessment Year: 2017-18 Ranjith Thachuparambil Sankarankutty .......... Appellant 12/384, Rachana, Kunduveil Road Kakkanad, Kochi 682030 [Pan: Aykps1083K] Vs. Dcit, Corporate Circle - 1 .......... Respondent C.R. Building, I.S. Press Road, Kochi 682018 Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 27.01.2025 Date Of Pronouncement: 19.02.2025

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

stating that the appellant intends to withdraw the appeal, as the issue in the appeal is sought to be settled through Direct Tax Vivad Se Vishwas Scheme, 2024 2 Ranjith Thachuparambil Sankarankutty (DTVSV). Accordingly, we permit the assessee to withdraw the appeal with liberty to revive the appeal

Sundaresh Sarvothama Kamath, Kochi vs. ACIT Circle 1(1), Kochi

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

ITA 300/COCH/2023[2017-18]Status: DisposedITAT Cochin19 Feb 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm Assessment Year: 2017-18 Sundareh Sarvothama Kamath V. .......... Appellant Prop: Costal Agencies 64/1983A1, Kathrikadavu, Kochi 682017 [Pan: Acupk6675K] Vs. Acit, Non Corporte Circle -1(1) .......... Respondent C.R. Building, I.S. Press Road, Kochi 682018 Appellant By: ------- None ------- Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 27.01.2025 Date Of Pronouncement: 19.02.2025

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR

stating that the appellant intends to withdraw the appeal, as the issue in the appeal is sought to be settled through Direct Tax Vivad Se Vishwas Scheme, 2024 2 Sundareh Sarvothama Kamath V. (DTVSV). Accordingly, we permit the assessee to withdraw the appeal with liberty to revive the appeal

Sri Valli Sidhu Rice Industries, Damegunta vs. Income Tax Officer, Ward-1, Nellore

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

ITA 1009/HYD/2024[2015-16]Status: DisposedITAT Hyderabad19 Feb 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri K.C. Devdas, C.AFor Respondent: : Shri Srinath Sadanala, SR-DR

assessee has filed the application for withdrawal of the appeal in view of the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV) to settle the tax issues involved in this appeal. He has filed Form No.2 signed by the designated authority and submitted

Tejas Dwivedi, Gwalior vs. I.T.O W-1(3), Gwalior

Appeal is dismissed as withdrawn in above

ITA 88/AGR/2021[2011-12]Status: DisposedITAT Agra18 Feb 2025AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. Manoj Kumar Aggarwal

For Appellant: Sh. Deependra Mohan, CAFor Respondent: Sh. Shailener Shrivastava, Sr. DR

Section 143(3)

hearing that the assessee has already submitted it's Form 1 before the prescribed authority for settling the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. 4. The Revenue is equally fair in not disputing this clinching averments made by the assessee at this stage. 5. This assessee

Sohanlal G Chopra, Surat vs. DCIT Circle 1(1)(2), Surat

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

ITA 1218/SRT/2024[2015-16]Status: HeardITAT Surat18 Feb 2025AY 2015-16

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos. 1217 & 1218/Srt/2024 (Assessment Years: 2014-15 & 2015-16) (Physical Hearing) Sohanlal Gulabchand Chopra, Vs. The Dcit, C-705, Surya Complex, City Light Circle – 1(1)(2), Road, Surat – 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Advpc4059R (Appellant) (Respondent)

Section 250

assessee by way of a letter dated 14.02.2025, submitted that he has opted for the benefit of the Direct Tax Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS, 2024’). The copies of Form No.2 issued by the PCIT-1, Surat on 30.01.2025 for AYs.2014-15 and 2015-16, are also filed

Sohanlal G Chopra, Surat vs. DCIT Circle 1(1)(2), Surat

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

ITA 1217/SRT/2024[2014-15]Status: HeardITAT Surat18 Feb 2025AY 2014-15

Section 250

Shashikant Gupta HUF, Ahmedabad vs. Commissioner of Income Tax (Appeals), Delhi

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

ITA 372/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2013-14

Bench: Itat In Accordance With Law.

requested that his application for withdrawal of appeal may please be granted. The assessee has submitted Form Nos. 2 & 3 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

Nitinkumar Vadilal Patel, Ahmedabad vs. The Income Tax Officer, Ward-3(1)(1), Ahmedabad

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

ITA 192/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2016-17

Bench: Itat In Accordance With Law.

consequently requested that his application for withdrawal of appeal 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 appeal in the circumstances narrated

Pravinbhai Keshavlal Patel, Ahmedabad vs. The Dy.CIT, Circle-3(1)(1), Ahmedabad

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

ITA 1874/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2017-18

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

Anita Shamkumar Sable, Nashik vs. ITO Ward 2(1), Nashik

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

ITA 1886/PUN/2024[2011-12]Status: DisposedITAT Pune18 Feb 2025AY 2011-12

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

For Appellant: N O N E (Withdrawal Application)For Respondent: Shri Ramnath P. Murkunde

dismissed as withdrawn with a liberty to restore the appeal in case the assessee fails to settle the disputes covered by Direct Tax Vivad Se Vishwas Scheme, 2024. 5. In the result, the appeal of the assessee is dismissed as “withdrawn”. Order pronounced in the open court on 18th February

Glaxosmithkline Pharmaceuticals Limited, Mumbai vs. The Commissioner of Income Tax, Appeal Add/JCIT (A)-1, Deputy Commissioner of Income Tax, Circle-7(1)(1), Mumbai

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

ITA 1312/MUM/2024[2001-02]Status: DisposedITAT Mumbai18 Feb 2025AY 2001-02

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Anish Thackar, A/RFor Respondent: Shri Dr. Kishor Dhule, CIT D/R

Section 143(3)Section 153Section 244ASection 250Section 254

Appellant in response to hearing notice dated 23 November 2023 issued under section 250 of the Act; Ground of Appeal No. 3: Direct Tax Vivad Se Vishwas Scheme ('VSV') application not filed by Appellant for the proceedings in case of Appellant but in case of merged entity, Burroughs Welcome India ... company called Burroughs Welcome India Limited (BWIL) which had merged with the assessee. The erstwhile company had filed an application under Direct Tax Vivad Se Vishwas Scheme. The appeal under consideration was dismissed by the Addl./JCIT holding the appeal as infructuous. In light of the application under Direct Tax

Agfa Healthcare Nv, Mumbai vs. The DCIT (International Taxation) -1 (1) (1), Mumbai

In the result, appeal of the assessee is dismissed

ITA 1459/MUM/2021[2014-15]Status: DisposedITAT Mumbai18 Feb 2025AY 2014-15

Bench: The Authorities. For The Sake Of Ready Reference, The Letter Is Reproduced Hereunder:-

Section 143(3)

assessment year 2014-15 In this regard, the appellant has decided to avail the benefit of settling the appeal under "The Direct Tax Vivad se Vishwas Scheme, 2024" The appellant has filed declaration in Form 1 on 30 December 2024 (copy enclosed as Annexure 1). The designated authority has also ... furnished certificate in Form 2 (copy enclosed as Annexure 2) as per the provisions of "The Direct Tax Vivad se Vishwas Scheme, 2024" In view of the above, the appellant wishes to withdraw the captioned appeal. It is submitted that the appeal is withdrawn to reduce the litigation and costs

Vibha Sanjeev Saggi, Ahmedabad vs. National Faceless Assssment Centre, Delhi Present Jurisdiction the ITO, Ward-1(1)(3), Ahmedabad

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

ITA 1778/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2025AY 2015-16

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 147

outset, the assessee sought for an adjournment on the ground that the assessee has already filed Form No. 1 under Direct Tax Vivad Se Vishwas Scheme, 2024 and awaiting for Form No. 2, etc. Therefore sought for adjournment. This request of adjournment is rejected and the appeal filed ... assessee is dismissed since the assessee is opting Direct Tax Vivad Se Vishwas Scheme, 2024. In the event, if the application under VSVS is rejected on any count liberty is given to the assessee to restore the appeal in the manner known to law. 3. In the result, the appeal

Cat Cosmetics and Healthcare Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward 1(1)(3), Ahmedabad

In the result, the captioned appeal is dismissed as withdrawn

ITA 1190/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad14 Feb 2025AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Sunil Talati, A.RFor Respondent: Shri Prateek Sharma, Sr. D.R

Section 91

made in sub-Section (1) and Undertaking given under sub-Section (4) of Section 91 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

Aveva Information Technology India Private Limited (Successor of Aveva Software Private Limited), Mumbai vs. Deputy Commissioner of Income Tax, Circle 15(1)(1), Mumbai

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

ITA 4813/MUM/2024[2020-21]Status: DisposedITAT Mumbai14 Feb 2025AY 2020-21

Bench: Shri Sandeep Singh Karhail, Jm & Shri Girish Agrawal, Am आयकर अपील सं./Ita No.4813/Mum/2024 (िनधा"रण वष" / Assessment Year :2020-2021) Aveva Information Technology Vs. Dcit, Circle-15(1)(1), India Private Limited(Successor Mumbai Of Aveva Software Pvt. Ltd.) Unit No.202, A Wing Supreme Business Park, Hiranandani Gardens, Supreme City Powai Mumbai-400076 "थायी लेखा सं./Pan No. : Aadca 0847 M (अपीलाथ" /Appellant) .. (""यथ" / Respondent) िनधा"रती की ओर से /Assessee By : Mr. Yash Ranglani, Ar राज"व क" ओर से /Revenue By : Shri Kiran Unavekar, Sr.Dr सुनवाई क" तारीख / Date Of Hearing : 12/02/2025 घोषणा क" तारीख/Date Of Pronouncement : 14/02/2025 आदेश / O R D E R Per Sandeep Singh Karhail, Jm : The Assessee Has Filed The Present Appeal Challenging The Impugned Final Assessment Order Dated 30.07.2024, Passed Under Section 143(3) R.W. Section 144C(13) R.W. Section 144B Of The Income Tax Act, 1961 (“The Act”) Pursuant To The Directions Issued By The Learned Dispute Resolution Panel-1, Mumbai-2, For The Assessment Year 2020-21. 2. At The Time Of The Hearing, The Learned Ar For The Assessee Submitted A Copy Of The Acknowledgement Dated 31.01.2025 Of Filing Of Form 1 Under Direct Tax Vivad Se Vishwas Scheme, 2024 & Stated That 2 Aveva Information Technology India Pvt. Ltd. The Assessee Has Opted For Direct Tax Vivad Se Vishwas Scheme, 2024.In Light Of The Above Letter, We Dismiss The Appeal Of The Assessee With The Liberty To Reinstate The Appeal If Its Application Under Direct Tax Vivad Se Vishwas Scheme, 2024, Is Not Accepted.

For Appellant: Mr. Yash Ranglani, ARFor Respondent: Shri Kiran Unavekar, Sr.DR

Section 143(3)Section 144BSection 144C(13)

hearing, the learned AR for the assessee submitted a copy of the acknowledgement dated 31.01.2025 of filing of Form 1 under Direct Tax Vivad Se Vishwas Scheme, 2024 and stated that 2 Aveva Information Technology India Pvt. Ltd. the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024.In ... above letter, we dismiss the appeal of the assessee with the liberty to reinstate the appeal if its application under Direct Tax Vivad Se Vishwas Scheme, 2024, is not accepted. 3. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court

Shri Dalsukhbhai Kadvabhai Senjaliya, Jetpur vs. The ITO, Ward-1(1), Rajkot

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

ITA 95/RJT/2020[2003-04]Status: DisposedITAT Rajkot13 Feb 2025AY 2003-04

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकर अपीलसं./Ita No.95/Rjt/2020 निर्धारणवर्ष / Assessment Year: (2003-04) (Hybrid Hearing) Shri Dalsukhbhai Kadvabhai Vs. The Ito, Senjaliya Ward 1(1) Prop.Nishan Enterprise Aaykar Bhavan Patel Chowk, Navagadh Rajkot. Jetpur. स्थायी लेखासं./जीआइआरसं./Pan/Gir No.: Agrps8048M (Appellant) (Respondent) Appellant By Respondent By Date Of Hearing Date Of Pronouncement : Shri Chetan Agarwal, Ld. Ar : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr : 12/02/2025 : 13/02/2025 Per Dr. A. L. Saini, Am: आदेश / Order Captioned Appeal Filed By Assessee Pertaining To Assessment Year 2003- 04, Is Directed Against Order Passed By Commissioner Of Income Tax (Appeal), Vide Order Dated 16/11/2018, Which In Turn Arises Out Of An Order Passed By The Assessing Officer Dated 28/02/2006_U/S 143(3) Of The Income Tax Act, 1961. 2. By Way Of Letter Dated 01/01/2025 Assessee Submitted That He Has Opted Benefit Of The "Direct Tax Vivad Se Vishwas Scheme, 2024". Form No.02 Dated 28/12/2024 With Acknowledgement Number 783428340281224 Is Placed On Record & Requested For Withdrawal Of The Appeal. 3. On The Other Hand, The Ld. Sr. Dr For The Revenue Did Not Have Any Objection If The Said Appeal Is Withdrawn By The Assessee. 4. We Have Heard The Matter & Gone Through Request Of The Assessee & Noted That Assessee Has Prayed For Withdrawal Of The Appeal. We Allow Assessee To Withdraw The Appeal. 5. In The Result, The Appeal Of The Assessee (In Ita No. 95/Rjt/2020 For Ay.2003-04) Is Dismissed As Withdrawn. Order Pronounced In The Open Court On 13 / 02 /2025. Sd/- (Dinesh Mohan Sinha)Rajkot दिनांक/ Date: 13/02/2025 Copy Of The Order Forwarded To 1. The Assessee 2. The Respondent 3. The Cit(A) 4. Pr. Cit 5. Dr/Ar, Itat, Rajkot 6. Guard File Sd/- (Dr. A.L. Saini)By Order Assistant Registrar/Sr. Ps/Ps

Section 143(3)

Income Tax Act, 1961. 2. By way of letter dated 01/01/2025 assessee submitted that he has opted benefit of the "Direct Tax Vivad Se Vishwas Scheme, 2024". Form No.02 dated 28/12/2024 with acknowledgement number 783428340281224 is placed on record and requested for withdrawal of the appeal. 3. On the other

Gopalbhai Shamjibhai Patel, Jasdan vs. Income Tax Officer, Ward-2(2), Rajkot

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

ITA 198/RJT/2017[2004-05]Status: DisposedITAT Rajkot13 Feb 2025AY 2004-05

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.198/Rjt/2017 "नधा"रणवष" / Assessment Year: (2004-05) (Hybrid Hearing) Gopalbhai Shamjibhai Patel Vs. The Ito, Jairam Plot, B/H. New Bus Satnd Ward 2(2) Jasdan Rajkot. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agypp9175B (Appellant) (Respondent) Appellant By : Shri Chetan Agarwal, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 12 / 02 /2025 Date Of Pronouncement : 13/ 02 /2025 आदेश / O R D E R Per Dr. A. L. Saini, Am:

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 143(3)

Income Tax Act, 1961. 2. By way of letter dated 12/02/2025 assessee submitted that he has opted benefit of the “Direct Tax Vivad Se Vishwas Scheme, 2024”. Form No.02 dated 28/01/2025 with acknowledgement number 781898780281224 is placed on record and requested for withdrawal of the appeal. 3. On the other

Nirmal Kumar Agrawal, Jaipur vs. DCIT, Circle - 4, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1224/JPR/2024[2013-2014]Status: DisposedITAT Jaipur13 Feb 2025AY 2013-2014

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Mrs. Swapnil Parihar, JCIT-DR

Section 133ASection 147Section 148Section 68Section 69C

assessee which contains order for full and final settlement of tax arrears u/s 5(2) read with section 6 of The Direct Tax Vivad Se Vishwas Act, 2020. The (Vivad se Vishwas) scheme also highlights the point that once the taxpayers decide to resolve the dispute with the tax authority

Huawei Telecommunications (India) Company Private Limited, Gurgaon vs. The Assistant Commissioner of Income Tax, Centralized Processing Cell -TDS, Ghaziabad

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

ITA 32/DEL/2024[AY 2021-22 (Q2)]Status: DisposedITAT Delhi13 Feb 2025

Bench: Shri Yogesh Kumar U.S. & Shri Brajesh Kumar Singh

filed a letter dated 07/02/2025 seeking to withdraw the captioned appeals on the ground that Assessee has opted to avail benefits of ‘ Direct Tax Vivad se Vishwas Scheme, 2024’ (‘VSV’) and Form No. 1 &2 has been issued and also sought for liberty to pursue the litigation on same issue