“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

Judgments citing direct tax vivad se vishwas

Sbm Bank (Mauritius) Limited, Mumbai vs. The Income Tax Officer, International Taxation Ward-4(2)(2), Mumbai

In the result, all the aforesaid appeals

ITA 5205/MUM/2024[2014-15]Status: DisposedITAT Mumbai29 Jan 2025AY 2014-15

Bench: SHRI OM PRAKASH KANT (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

withdrawal of each case. Appellant bank has stated that it has decided to avail the benefit of settling the appeal under “The Direct Tax Vivad Se Vishwas scheme 2024”. Appellant bank has filed declaration in form-1 on 23.12.2024. The designated authority has also furnished certificate in form ... provisions of “The Direct Tax Vivad Se Vishwas scheme 2024”. The appellant bank, thus wishes to withdraw all the aforesaid appeals. 3. Learned DR has no objection. 4. In view of the request made by the appellant assessee bank, the appellant is permitted to withdraw all the aforesaid appeals

Sbm Bank (Mauritius) Limited, Mumbai vs. The Income Tax Officer, International Taxation Ward-4(2)(2)-Mumbai, Mumbai

In the result, all the aforesaid appeals

ITA 5204/MUM/2024[2016-17]Status: DisposedITAT Mumbai29 Jan 2025AY 2016-17

Bench: SHRI OM PRAKASH KANT (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Ashutosh Sharma, Gwalior vs. ITO Ward 3(1), Gwalior

In the result, appeal of the assessee in ITA no

ITA 39/AGR/2024[2017-18]Status: DisposedITAT Agra28 Jan 2025AY 2017-18

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2017-18

Section 147Section 92

Income-tax Act, 1961. 2. At the outset, learned counsel for the assessee submitted that the assessee has availed Direct Tax Vivad Se Vishwas Scheme, 2024, and has duly filed declaration in Form No. 1 with the Department vide Acknowledgment No. 742208610051224 dated 05.12.2024. It was submitted that the department ... PCIT, Gwalior ,under Rule 5 being Certificate under Sub- Section (1) of Section 92 of the Finance(No.2) Act, 2024(under the Direct Tax Vivad Se Vishwas Scheme, 2024). The said Form No. 2 is placed on record by ld. Counsel for the assessee. Prayers were made by ld. Counsel

Sudhir Bhardwaj, Mathura vs. Income Tax Officer 1(3)(1), Mathura

In the result, appeal of the assessee in ITA no

ITA 189/AGR/2024[2020-21]Status: DisposedITAT Agra28 Jan 2025AY 2020-21

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2020-21

Section 271BSection 90Section 92

Agra , wherein in the application filed before the Bench it is stated that the assessee has opted to settle tax dispute under Direct Tax Vivad Se Vishwas Scheme, 2024, and has duly filed declaration in Form No. 1 u/s 90 of the Finance(No.2) Act, 2024 with the Department vide ... under Rule 5 being Certificate under Sub-Section (1) of Section 92 of the Finance(No.2) Act, 2024(under the Direct Tax Vivad Se Vishwas Scheme, 2024) bearing number 686479831081124 dated 08.11.2024 issued by ld. PCIT, Agra. The said Form No. 2 is placed on record by ld. Counsel

Ajay Agarwal, Indore vs. Income Tax Officer Ward 2(1) Gwl, Gwalior

In the result, appeal of the assessee in ITA no

ITA 177/AGR/2024[2010-11]Status: DisposedITAT Agra28 Jan 2025AY 2010-11

Bench: : Shri Ramit Kocharassessment Year: 2010-11

Section 143(3)Section 92

record in file)and Shri Manuj Sharma, Advocate appeared in person before the SMC Bench, and stated that the assessee has availed Direct Tax Vivad Se Vishwas Scheme, 2024, and has duly filed Declaration in Form No. 1 with the Department vide Acknowledgment No. 752700360131224 dated 13.12.2024. It was submitted ... PCIT, Gwalior , under Rule 5 being Certificate under Sub-Section (1) of Section 92 of the Finance(No.2) Act, 2024(under the Direct Tax Vivad Se Vishwas Scheme, 2024). The said Form No. 2 is placed on record by the assessee. Prayers are made by the assessee vide aforesaid written

Ajay Agarwal, Indore vs. Income Tax Officer Ward 2(1) Gwalior, Gwalior

In the result, appeal of the assessee in ITA no

ITA 167/AGR/2024[2009-10]Status: DisposedITAT Agra28 Jan 2025AY 2009-10

Bench: : Shri Ramit Kocharassessment Year: 2009-10

Section 143(3)Section 147Section 92

record in file)and Shri Manuj Sharma, Advocate appeared in person before the SMC Bench, and stated that the assessee has availed Direct Tax Vivad Se Vishwas Scheme, 2024, and has duly filed Declaration in Form No. 1 with the Department vide Acknowledgment No. 752586550131224 dated 13.12.2024. It was submitted ... PCIT, Gwalior under Rule 5 being Certificate under Sub-Section (1) of Section 92 of the Finance(No.2) Act, 2024(under the Direct Tax Vivad Se Vishwas Scheme, 2024). The said Form No. 2 is placed on record by the assessee. Prayers are made by the assessee vide aforesaid written

S.D.S.N Agrotech Pvt Ltd, Agra vs. ITO W1(3)(4), Mathura

In the result, appeal of the assesseein ITA no

ITA 144/AGR/2022[2017-18]Status: DisposedITAT Agra28 Jan 2025AY 2017-18

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2017-18

Section 143(3)Section 92

with ITAT, Agra Bench, Agra on 10.01.2025 (inward Dak No. 2067)(placed on record in file) stating that the assessee has availed Direct Tax Vivad Se Vishwas Scheme, 2024, and has duly filedDeclaration in Form No. 1 with the Department vide Acknowledgment No. 758408610181224 dated 18.12.2024. It was submitted that ... Agra ,under Rule 5 being Certificate under Sub- Section (1) of Section 92 of the Finance(No.2) Act, 2024(under the Direct Tax Vivad Se Vishwas Scheme, 2024). The said Form No. 2 is placed on record by the assessee. The assessee has also stated that even tax demanded under

Devji Mohanbhai Chandra, Jamnagar vs. The Deputy Commissioner of Income Tax, Cir-1, Jamnagar

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

ITA 922/RJT/2024[2013-14]Status: DisposedITAT Rajkot28 Jan 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.922/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2013-14 Devji Mohanbhai Chandra The Dcit, Cir.1 बनाम 205, Madhuram App., Jamnagar. Oswal Colony Vs. Jamnagar 361 004. Pan : Agbpc 1079 Q (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

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

itself, Shri Chetan Agarwal, Learned Counsel for the assessee submitted before the Bench that assessee has opted for the benefit of the “Direct Tax Vivad Se Vishwas Act, 2024” and filed form no.1 on 26.12.2024. It is submitted that the assessee has received form no.2 thereof. A letter dated

Kana Lakha Modhvadiya, Adityana vs. Jt CIT, Jamnagar

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

ITA 891/RJT/2024[2016-17]Status: DisposedITAT Rajkot28 Jan 2025AY 2016-17

Bench: Dr. Arjun Lal Saini, Am. & Diesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.891/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Kana Lakha Modhvadiya. Vs. The Jt. Cit, Range-1, Ta Ranavav-360545. Jamnagar. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agupm1893M (Respondent) Appellant By : Withdrawal Application By The Assessee Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 27 /01 /2025 Date Of Pronouncement : 28 /01 /2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm: Captioned Appeal Filed By Assessee Pertaining To Assessment Year 2016-17, Is Directed Against Order Passed By Commissioner Of Income Tax (Appeal), Order Dated 14/08/2024, Which Intern Arises Out Of Order Passed By Assessing Officer Dated 25/08/2022 U/S 271D Of The Income Tax Act, 1964. 2. By Way Of Letter Dated 23/12/2024 Assessee Submitted That He Has Opted Benefit Of The “Direct Tax Vivad Se Vishwas Scheme, 2024”. Form No.04 Dated 16/01/2025 With Acknowledgement Number 827384341160125 Is Placed On Record & Requested For Withdrawal Of Appeal.

For Appellant: Withdrawal Application by the assesseeFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 271D

Income Tax Act, 1964. 2. By way of letter dated 23/12/2024 assessee submitted that he has opted benefit of the “Direct Tax Vivad Se Vishwas Scheme, 2024”. Form No.04 dated 16/01/2025 with acknowledgement number 827384341160125 is placed on record and requested for withdrawal of appeal. 3. On the other hand

Balwant Jichkar, Nagpur vs. Income Tax Officer, Nagpur

ITA 43/NAG/2024[2016-17]Status: DisposedITAT Nagpur28 Jan 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Appellant: -None-For Respondent: Shri Abhay Y. Marathe, Sr. DR

ground that he want to settle the dispute of arrears of tax, interest and 2 ITA.No.43/NAG./2024 penalty under Direct Tax Vivad Se Vishwas Scheme, 2024 and ready to pay tax as per DTVSV Scheme, 2024, to which, the Learned DR has no objection. 3. We, therefore, dismiss

Sanvijay Rolling and Engineering Limited, Nagpur vs. DCIT Circle-2, Nagpur

ITA 39/NAG/2024[2019-20]Status: DisposedITAT Nagpur28 Jan 2025AY 2019-20

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR

seeks permission of the Tribunal to withdraw the appeal on the ground that the assessee opted to settle the dispute under The Direct Tax Vivad Se Vishwas Scheme, 2024 and the 2 ITA.No.39/NAG./2024 Department has already adjusted the refund amount against the amount of tax demand

Salahudeen A, Trivandrum vs. ITO Ward1(3), Kowdiar

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

ITA 788/COCH/2023[2010-11]Status: DisposedITAT Cochin28 Jan 2025AY 2010-11

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

that the appellant intends to withdraw the appeals, as the issue in the appeals is sought to be settled through Salahudeen A. Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV). Accordingly, we permit the assessee to withdraw the appeals with liberty to revive the appeals, in the event the applications

Salahudeen A, Trivandrum vs. ITO Ward1(3), Kowdiar

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

ITA 787/COCH/2023[2009-10]Status: DisposedITAT Cochin28 Jan 2025AY 2009-10

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Smt. Nisha Sahai, Lucknow vs. ITO Range-1(5), Lucknow

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

ITA 245/LKW/2024[2010-11]Status: DisposedITAT Lucknow28 Jan 2025AY 2010-11

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2010-11 Smt. Nisha Sahai V. The Income Tax Officer 301, Scotia Tower Range 1(5) Omaxe Heights, Vibhuti Khand Lucknow Gomti Nagar, Lucknow Tan/Pan:Bolps6320D (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 28 01 2025 Date Of Pronouncement: 28 01 2025 O R D E R

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R

Section 92Section 93

outset, the Ld. Authorized Representative for the assessee (Ld. A.R.) submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV, 2024) and copy of Form No.1 filed before the Income Tax Department, vide acknowledgement No.717444240191124 dated 19.11.2024 and copy of Form No.4 i.e. order ... 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

Tarannum Aamer, Mumbai vs. The Income Tax Officer, 17(1)(1), Mumbai

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

ITA 1998/MUM/2024[2015-16]Status: DisposedITAT Mumbai28 Jan 2025AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am Tarannum Aamer Income Tax Officer, 17(1)(1) 1St Floor, Ayakar Bhavan, M. K. Anwar House, Ground Floor, Pandit Nagla Mini Bye Pass Road, Pandit Vs. Road, Mumbai – 400020. Nagla, Moradabad, Uttar Pradesh – 244001. Pan/Gir No. Aehpt6622C (Assessee) : (Respondent) Assessee By : Shri. Paras Mandot, Ca Respondent By : Shri. Hemanshu Joshi (Sr. Dr) Date Of Hearing : 27.01.2025 Date Of Pronouncement : 28.01.2025 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) Delhi (‘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) 2015-16. 2. During The Hearing, The Learned Authorised Representative (‘Ld. Ar’ For Short) For The Assessee Filed An Application Dated 06.01.2025 Stating That The Assessee Has Opted To Settle The Dispute Through The Direct Tax Vivad Se Vishwas Scheme, 2024 Along With Form 1 Dtvsv 2024. Tarannum Aamer 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 Necessary. 4. In The Result, The Appeal Filed By The Assessee Is Dismissed As Withdrawn. Order Pronounced In The Open Court On 28.01.2025 (Renu Jauhri)Mumbai; Dated: 28.01.2025 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: Shri. Paras Mandot, CAFor Respondent: Shri. Hemanshu Joshi (Sr. DR)

Section 250

short) for the assessee filed an application dated 06.01.2025 stating that the assessee has opted to settle the dispute through the Direct Tax Vivad Se Vishwas Scheme, 2024 along with Form 1 DTVSV 2024. Tarannum Aamer 3. Upon perusal of the same, we deem it fit to dismiss the appeal

Mani Kakkar, Delhi vs. ITO, Ward-30(1), Delhi

Appeal is dismissed as withdrawn in above terms, subject to all just exceptions

ITA 1991/DEL/2023[2018-19]Status: DisposedITAT Delhi28 Jan 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. Arvind Kumar Trivedi, 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. 2 Mani Kakkar 4. The Revenue is equally fair in not disputing this clinching averments made by the assessee at this stage

DCIT, Central Circle, Dehradun vs. R.B. Enterprises, Dehradun

ITA 4/DDN/2019[2010-11]Status: DisposedITAT Dehradun27 Jan 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 143(3)Section 147Section 148Section 153A(1)(b)

assessee’s twin appeals ITA Nos. 3500 & 3501/Del/2017, learned counsel submits at the outset that it has applied for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024 as under: “ITA No.3500 & 3501/DDN/2017 AY: 2003-04 & 2008-09 Fixed for: 08.01.2025 Subject: Request for adjournment Hon’ble Members, That

M/S. R.B. Enterprises, Dehradun vs. DCIT, Dehradun

ITA 3501/DEL/2017[2008-09]Status: DisposedITAT Dehradun27 Jan 2025AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 143(3)Section 147Section 148Section 153A(1)(b)

M/S. R.B. Enterprises, Dehradun vs. DCIT, Dehradun

ITA 3500/DEL/2017[2003-04]Status: DisposedITAT Dehradun27 Jan 2025AY 2003-04

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 143(3)Section 147Section 148Section 153A(1)(b)

Prabhukumat Dhandhania (HUF), Nagpur vs. ITO Ward 1(4), Nagpur

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

ITA 279/NAG/2024[2018-19]Status: DisposedITAT Nagpur27 Jan 2025AY 2018-19

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe

27/12/2024, wherein the assessee submitted that it did not wish to press this appeal, as the assessee has already obtained benefit of Direct Tax Vivad Se Vishwas Scheme 2024 and has duly filled Form no.1. the assessee also furnished a copy of Certificate in Form no.2, issued by the Department