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“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

Judgments citing direct tax vivad se vishwas

Vikram Singh, Etah vs. ITO Ward 4 (3)(2), Etah

ITA 65/AGR/2024[2012-13]Status: DisposedITAT Agra12 Feb 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalita No. 64 & 65/Agr/2024 (Assessment Year 2012-13)

For Appellant: Prathna Jalan, CAFor Respondent: Sh. Shailender Shrivastava
Section 147Section 271(1)(c)

emerges at the outset that the assessee has opted for settlement of dispute in the instant appeals under ‘The Direct Tax Vivad se Vishwas Scheme, 2024’. The copies of Form-1 have been placed on record. The learned AR accordingly seek withdrawal of these appeals. 3. Learned department representative submits

Vikram Singh, Etah vs. ITO Ward 4 (3) (2), Etah

ITA 64/AGR/2024[2012-13]Status: DisposedITAT Agra12 Feb 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalita No. 64 & 65/Agr/2024 (Assessment Year 2012-13)

For Appellant: Prathna Jalan, CAFor Respondent: Sh. Shailender Shrivastava
Section 147Section 271(1)(c)

emerges at the outset that the assessee has opted for settlement of dispute in the instant appeals under ‘The Direct Tax Vivad se Vishwas Scheme, 2024’. The copies of Form-1 have been placed on record. The learned AR accordingly seek withdrawal of these appeals. 3. Learned department representative submits

Shiv Charan Sharma, Gwalior vs. ITO-1(2), Gwalior

Appeal is dismissed as withdrawn subject to all just exceptions

ITA 124/AGR/2022[2019-20]Status: DisposedITAT Agra12 Feb 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalshiv Charan Sharma Vs. The Dcit, Cpc 102, Sector-2, Vinay Bengaluru Nagar, Gwalior-474001 560500 Madhya Pradesh "ायीलेखासं./जीआइआरसं./Pan/Gir No: Adops9646K Appellant .. Respondent

For Appellant: Sh. Naveen Gargh, AdvFor Respondent: Sh. Shailender Shrivastava, SR. DR
Section 143(1)

instant appeal as under: P a g e | 2 Shiv Charan Sharma “1. That the Appellant has OPTED for declaration under "Direct Tax Vivad se Vishwas Scheme 2024" by Filing - Form 1. The "Form 1" stands filed (on 25th December - 2024) vide Acknowledgement No.771629660251224. (Copy enclosed

Shiv Charan Sharma, Gwalior vs. ITO-1(2), Gwalior

ITA 123/AGR/2022[2018-19]Status: DisposedITAT Agra12 Feb 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwal

For Appellant: Sh. Naveen Gargh, AdvFor Respondent: Sh. Shailender Shrivastava, Sr. DR

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AGRA BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL

Nanasaheb Bhaskarrao Apsunde, Nashik, Maharashtra vs. National E-Assessment Centre, Delhi

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

ITA 1440/PUN/2024[2018-19]Status: DisposedITAT Pune12 Feb 2025AY 2018-19

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.1440/Pun/2024 निर्धारण वर्ा / Assessment Year : 2018-19 Nanasaheb Bhaskarrao Apsunde, National E-Assessment 1183, Trimurti Nagar, Dindori Centre, Delhi Road, Panchavati, Nashik-422003 Vs. Pan : Adcpa7178E प्रत्यर्थी / Respondent अपीलधर्थी / Appellant Assessee By : N O N E Department By : Shri Abhishek Meshram Date Of Hearing : 10-02-2025 Date Of 12-02-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 14.05.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Pertaining To Assessment Year 2018-19. 2. On Perusal Of The Letter Dated 10.02.2025 Filed By The Assessee, We Note That The Assessee Wishes To Withdraw The Appeal In View Of Having Filed Application Under Direct Tax Vivad Se Vishwas Scheme, 2024. 3. Shri Abhishek Meshram, The Ld. Dr Has No Objection In Case The Assessee Wishes To Withdraw The Appeal.

For Appellant: N O N EFor Respondent: Shri Abhishek Meshram

filed by the assessee, we note that the assessee wishes to withdraw the appeal in view of having filed application under Direct Tax Vivad Se Vishwas Scheme, 2024. 3. Shri Abhishek Meshram, the ld. DR has no objection in case the assessee wishes to withdraw the appeal. 4. In view ... 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 12th February

Kanodia Vyapar Company Pvt. Ltd., Kolkata vs. I.T.O., Ward - 9(1), Kolkata

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

ITA 2015/KOL/2024[2016-2017]Status: DisposedITAT Kolkata12 Feb 2025AY 2016-2017

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 147Section 250Section 91(2)Section 91(3)Section 92(2)

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

Sri Barun Gupta, Kolkata vs. I.T.O., Ward - 10(1), Kolkata

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

ITA 2009/KOL/2024[2011-2012]Status: DisposedITAT Kolkata12 Feb 2025AY 2011-2012

Bench: Shri Sonjoy Sarma

Section 147Section 250Section 91(2)Section 91(3)Section 92Section 92(2)

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 15t October, 2024, it is mentioned that as per section 91(2) of the Scheme, after filing of declaration, appeals

M/S Gangadhar Narsingdas Agrawal (HUF), Margao vs. Joint Comm. of Income Tax, Special Range, Panaji

The appeal of the Assessee is DISMISSED as withdrawn

ITA 29/PAN/2021[1997-98]Status: DisposedITAT Panaji11 Feb 2025AY 1997-98

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 029/Pan/2021 Assessment Year : 1997-98 M/S Gangadhar Narshingdas Agrawal (Huf) 1St Floor, Anand Bhawan, Old Station Road, Margoa, Goa. Pan:Aabhg4804R. . . . . . . . Appellant

For Appellant: Mr B Y Pyatil [‘Ld. AR’]For Respondent: Ms Deepali Kalbandhe [‘Ld. DR’]
Section 250Section 253(1)Section 271(1)(c)

adverting to the letter of withdrawal submitted that, vide Form-1 Ack No 835081470220125 dt. 22/01/2025 the appellant assessee has opted for ‘Direct Tax Vivad se Vishwas Scheme, 2024’ [‘VSVA’ hereinafter] to settled the present dispute. The issuance of Form-2 Ack in its case is pending before designated Revenue

Sitani Trading Pvt. Ltd., Kolkata vs. A.C.I.T., Circle - 9(1), Kolkata

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

ITA 2037/KOL/2024[2017-2018]Status: DisposedITAT Kolkata11 Feb 2025AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 91(2)Section 91(3)Section 92(2)

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

Manoj Kumar Jaju, Kolkata vs. I.T.O., Ward - 36(1), Kolkakta, Kolkata

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

ITA 1207/KOL/2024[2013-2014]Status: DisposedITAT Kolkata11 Feb 2025AY 2013-2014

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 91(2)Section 91(3)Section 92(2)

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

Gopal Krishna Bengeri, Bengaluru vs. Income Tax Officer, Ward 4(2)(4), Bengaluru

In the result, the appeal of the Assessee is dismissed on account of settlement of the dispute under DTVSV 2024

ITA 2257/BANG/2024[2013-14]Status: DisposedITAT Bangalore11 Feb 2025AY 2013-14

Bench: Shri Waseem Ahmedassessment Year: 2013-14

For Appellant: Ms. Amula, A.RFor Respondent: Sri Ganesh R Ghale, Standing counsel for department

filed a letter dated 29.01.2025, wherein he has mentioned that the assessee has opted to settle the tax dispute under the Direct Tax Vivad Se Vishwas Scheme for AY 2013-14 in connection with this appeal and the requisite amount of Rs.6,02,440/- was settled on 27.12.2024 and Form

Naresh Choithram Sewlani, Mumbai vs. Commissioner of Income Tax-TDS Range, Thane

In the result, the appeal of the assessee is dismissed

ITA 4963/MUM/2024[2010-11]Status: DisposedITAT Mumbai11 Feb 2025AY 2010-11

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailassessment Year 2010-11

For Appellant: Shri Rajesh Sewlani (Virtually present)For Respondent: Ms. Monika Pande, Sr. DR

time of hearing, the ld. AR for the assessee filed letter dated 29.10.2024 and submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. Before us, the ld. Counsel also submitted that Form No. 1 of Vivad Se Vishwas Scheme, 2024 filed has also been received ... appeal of the assessee with the liberty to reinstate the appeal if its 2 Naresh Choithram Sewlani A.Y. 2010-11 application under Direct Tax Vivad Se Vishwas Scheme, 2024 is not accepted. 3. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court

Bhakti Realtors, Kalyan vs. ACIT, Central Circle 3, Thane

The appeal is disposed of as withdrawn

ITA 382/MUM/2024[2018-19]Status: DisposedITAT Mumbai11 Feb 2025AY 2018-19

Bench: Justice (Retd.) C.V. Bhadang & Shri Amarjit Singh: A.Y. : 2018-19

For Appellant: NoneFor Respondent: Ms. Monika H. Pande

filed on behalf of the appellant seeking to withdraw the appeal on the ground that the dispute has been settled under the Direct Tax Vivad Se Vishwas Scheme, 2024. The appellant has enclosed Form nos. 1 & 2 and a copy of challan by which the tax which has been determined

Santosh Devappa Shetty, Mumbai vs. ITO 27(3), Navi Mumbai

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

ITA 158/MUM/2024[2018-19]Status: DisposedITAT Mumbai11 Feb 2025AY 2018-19

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita No. 158/Mum/2024 (A.Y. 2018-19)

For Appellant: Ms. Siddhi ManeFor Respondent: Ms. Monika H. Pande, Sr. DR

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. In light of the above and after ... considering the copies of Form 1 Direct Tax Vivad Se Vishwas Scheme, 2024 in both the cases filed on 31.01.2025, we dismiss both the appeals of the assessee with the A.Y. 2020-21 & 2018-19 liberty to reinstate the appeals if its application under Direct Tax Vivad Se Vishwas Scheme

Santosh Devappa Shetty, Navi Mumbai vs. ITO 27(3), Navi Mumbai

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

ITA 156/MUM/2024[2020-21]Status: DisposedITAT Mumbai11 Feb 2025AY 2020-21

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita No. 158/Mum/2024 (A.Y. 2018-19)

For Appellant: Ms. Siddhi ManeFor Respondent: Ms. Monika H. Pande, Sr. DR

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. In light of the above and after ... considering the copies of Form 1 Direct Tax Vivad Se Vishwas Scheme, 2024 in both the cases filed on 31.01.2025, we dismiss both the appeals of the assessee with the A.Y. 2020-21 & 2018-19 liberty to reinstate the appeals if its application under Direct Tax Vivad Se Vishwas Scheme

Raj Kumar Khare, Guna vs. ITO, Guna

The appeal is dismissed as withdrawn in above terms subject to all just exceptions

ITA 188/AGR/2024[2012-13]Status: DisposedITAT Agra10 Feb 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalraj Kumar Khare Vs. Ito, Guna Gali No.03, Bhullanpura Income Tax Office Shitla Mata Mandir, Cantt. Haripur, Guna – 4733001 (Mp) Guna 473001 "थायीलेखासं./जीआइआरसं./Pan/Gir No:Cjkpk-9572-L Appellant .. Respondent

For Appellant: Sh. Prarthana Jalan, CAFor Respondent: Sh.Shailendra Shrivastava, Sr. DR
Section 143(3)

hereinafter referred to as the ‘Act’. 2. The Ld. AR stated that the assessee has opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 and accordingly, the P a g e | 2 Raj Kumar Khare assessee seeks withdrawal of the appeal. The relevant forms have been

Smt. Chameli Devi, Firozabad vs. ITO 5(1), Firozabad

Appeals are dismissed as withdrawn in above terms subject to all just exceptions

ITA 81/AGR/2023[2010-11]Status: DisposedITAT Agra10 Feb 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalita Nos. 79 To 81/Agr/2023 (Assessment Year 2010-11)

For Appellant: Ld. AR’s Letter dated 31-01-2025For Respondent: Sh.Shailendra Shrivastava, Sr. DR
Section 147Section 271(1)(b)

81/Agr/2023 Smt.Chameli Devi 2. It emerges that the assessee has opted for settlement of disputes in these appeals under the Direct Tax Vivad Se Vishwas Scheme, 2024 which is evident from Form Nos.1 as placed on record. The Revenue has not disputed the same. 3. Accordingly, all these appeals

Smt. Chameli Devi, Firozabad vs. ITO5(1), Firozabad

Appeals are dismissed as withdrawn in above terms subject to all just exceptions

ITA 80/AGR/2023[201-11]Status: DisposedITAT Agra10 Feb 2025

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalita Nos. 79 To 81/Agr/2023 (Assessment Year 2010-11)

For Appellant: Ld. AR’s Letter dated 31-01-2025For Respondent: Sh.Shailendra Shrivastava, Sr. DR
Section 147Section 271(1)(b)

81/Agr/2023 Smt.Chameli Devi 2. It emerges that the assessee has opted for settlement of disputes in these appeals under the Direct Tax Vivad Se Vishwas Scheme, 2024 which is evident from Form Nos.1 as placed on record. The Revenue has not disputed the same. 3. Accordingly, all these appeals

Smt. Chameli Devi, Firozabad vs. ITO, 5(1), Firozabad

Appeals are dismissed as withdrawn in above terms subject to all just exceptions

ITA 79/AGR/2023[2010-11]Status: DisposedITAT Agra10 Feb 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalita Nos. 79 To 81/Agr/2023 (Assessment Year 2010-11)

For Appellant: Ld. AR’s Letter dated 31-01-2025For Respondent: Sh.Shailendra Shrivastava, Sr. DR
Section 147Section 271(1)(b)

81/Agr/2023 Smt.Chameli Devi 2. It emerges that the assessee has opted for settlement of disputes in these appeals under the Direct Tax Vivad Se Vishwas Scheme, 2024 which is evident from Form Nos.1 as placed on record. The Revenue has not disputed the same. 3. Accordingly, all these appeals

Shri Ram Nath Goyal, Agra vs. A.C.I.T, Circle -2(1)(1), Agra

Appeal is allowed for statistical purposes

ITA 179/AGR/2022[2017-18]Status: DisposedITAT Agra10 Feb 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalshri Ram Nath Goyal Vs. Acit, A-220/5, Kamla Nagar, Circle-2(1)(1) Agra, 282005 Aaykar Bhawan Agra 282002 "ायीलेखासं./जीआइआरसं./Pan/Gir No:Afjpg9575Q Appellant .. Respondent

For Appellant: Sh. Anurag Sinha, AdvFor Respondent: Sh. Shalender Shrivastava, Sr. DR
Section 143(3)Section 250(6)

merits as contemplated under Section 250(6) of the Act on the ground that it had already opted for settlement under the Direct Tax Vivad se Vishwas Scheme, 2020. 4. The assessee’s case before us is that he had in fact filed for settlement in consequential penalty than