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“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

Judgments citing direct tax vivad se vishwas

Biz Secure Labs Private Limited, Pune vs. The DCIT, Circle 1(1) Pune, Pune

In the result, all the six appeals filed by the

ITA 1332/PUN/2024[2015-16]Status: DisposedITAT Pune21 Jan 2025AY 2015-16

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR

years mentioned therein. 2. Learned Counsel for the Assessee, at the outset, submitted that the assessee wants to settle the dispute under Direct Tax Vivad Se Vishwas Scheme-2024. He accordingly submitted that assessee may be permitted to withdraw the appeals, to which, Learned DR has no objection. Accordingly

Biz Secure Labs Private Limited, Pune vs. The DCIT, Circle 1(1), Pune

In the result, all the six appeals filed by the

ITA 1331/PUN/2024[2012-13]Status: DisposedITAT Pune21 Jan 2025AY 2012-13

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR

years mentioned therein. 2. Learned Counsel for the Assessee, at the outset, submitted that the assessee wants to settle the dispute under Direct Tax Vivad Se Vishwas Scheme-2024. He accordingly submitted that assessee may be permitted to withdraw the appeals, to which, Learned DR has no objection. Accordingly

Biz Secure Labs Private Limited, Pune vs. The DCIT, Circle 1(1), Pune

In the result, all the six appeals filed by the

ITA 1330/PUN/2024[2012-13]Status: DisposedITAT Pune21 Jan 2025AY 2012-13

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR

years mentioned therein. 2. Learned Counsel for the Assessee, at the outset, submitted that the assessee wants to settle the dispute under Direct Tax Vivad Se Vishwas Scheme-2024. He accordingly submitted that assessee may be permitted to withdraw the appeals, to which, Learned DR has no objection. Accordingly

M/S. Annapurna Properties, Kolkata vs. DCIT, Circle - 31, Kolkata

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 1083/KOL/2024[2014-2015]Status: DisposedITAT Kolkata21 Jan 2025AY 2014-2015

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraassessment Year: 2014-15 M/S. Annapurna Properties, Dcit, Circle-31, Kolkata, C/O M/S. Salarpuria Jajodia Form No. 10B, Middleton & Co., Road, Vs 7, C.R. Avenue, 3Rd Floor Kolkata – 700016, Kolkata – 700072, West Bengal West Bengal (Appellant) (Respondent) Pan: Aaefa5641D Present For: Appellant By : Shri Siddarth , Fca Respondent By : Shri Sailen Samadder, Addl. Cit, Sr. D.R. Date Of Hearing : 15.01.2025 Date Of Pronouncement : 21.01.2025 O R D E R Per Rakesh Mishra:

For Appellant: Shri Siddarth , FCAFor Respondent: Shri Sailen Samadder, Addl. CIT
Section 143(3)Section 250Section 68Section 91Section 91(3)Section 92(2)

object to the withdrawal of the appeal. 4. 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

Eugen Peter Eigenmann, Villupuram vs. ITO, Ward-3, Puducherry

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

ITA 2999/CHNY/2024[2011-12]Status: DisposedITAT Chennai21 Jan 2025AY 2011-12

Bench: Shri George George Kand Shri Amitabh Shuklaआयकर अपील सं./Ita No.: 2999/Chny/2024 िनधा"रण वष"/Assessment Year: 2011-12 Shri Eugen Peter Eigenmann, The Income Tax Officer, Block B6, Courage, Vs. Ward – 3, Auroville, Puducherry. Villupuram – 605 101. Pan: Aaope 3743Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri H. Yeshwanth Kumar, Ca ""यथ" क" ओर से/Respondent By : Shri S. Easwar, Jcit सुनवाई क" तारीख/Date Of Hearing : 21.01.2025 घोषणा क" तारीख/Date Of Pronouncement : 21.01.2025

For Appellant: Shri H. Yeshwanth Kumar, CAFor Respondent: Shri S. Easwar, JCIT
Section 250

time of hearing, the ld.AR for the assessee has filed copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV 2024) and stated that assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In light of the above, we dismiss the appeal ... assessee with a liberty to reinstate the appeal if his 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 on 21st January, 2025 at Chennai. (जॉज" जॉज

Nagender Kumar, Faridabad vs. Income Tax Officer, Faidabad

In the result, appeal of the assessee is dismissed as

ITA 1931/DEL/2024[2017-2018]Status: DisposedITAT Delhi21 Jan 2025AY 2017-2018

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwalआ.अ.सं/.I.T.A No.1931/Del/2022 िनधा"रणवष"/Assessment Year:2018-19 बनाम Emmsons International Limited, Acit, Flat No.301, Plot No.12, Vs. Circle-7(1), Zamrudpur Community Centre, C.R. Building, New Delhi. Kailash Colony, South Delhi, New Delhi. Pan No.Aaace0442K अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Narendra Kumar Arora, Ca Shri Dharm Veer Singh, Cit Dr Revenue By सुनवाईक"तारीख/ Date Of Hearing: 22.04.2025 22.04.2025 उ"ोषणाक"तारीख/Pronouncement On आदेश /O R D E R Per C.N. Prasad, J.M.

Section 143(3)Section 144C(5)

Counsel for the assessee vide letter dated 22.04.2025 submitted that the assessee had opted to settle the disputes in appeal through Direct Tax Vivad se Vishwas Scheme, 2024 and 1 accordingly Form 1 has been filed on 11/01/2025. A copy of Form 1 is placed on record. The Counsel thus

Prakash Baburao Rupnar, Rajkot vs. Ward 2(1)(2), Rajkot

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

ITA 341/RJT/2024[2018-19]Status: DisposedITAT Rajkot20 Jan 2025AY 2018-19

Bench: Dr. Arjun Lal Saini, Am. & Diesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.341/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Prakash Baburao Rupnar. Vs. The Ito Ward-2(1)(2), Rajkot. Prop. Of Prakash Bullion, Mulchand Khatri Street, Near Soni Bazar, Rajkot. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abopr5709C (Respondent) Appellant By : Ms. Devina Patel, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 01 /01 /2025 Date Of Pronouncement : 20 /01 /2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm: Captioned Appeal Filed By Assessee Pertaining To Assessment Year 2018-19, Is Directed Against Order Passed By Commissioner Of Income Tax (Appeal), Order Dated 20/03/2024, Which Intern Arises Out Of Order Passed By Assessing Officer Dated 12/04/2021 U/S 143(3) R.W.S. 143(3A) & 143(3B) Of The Income Tax Act, 1964. 2. During The Course Of Hearing Ld. Counsel For The Assessee Submitted That Assessee Has Opted Benefit Of The “Direct Tax Vivad Se Vishwas Scheme, 2024”. Declaration In Form No.01 Submitted On 25/11/2024 & Form No. 02 Dated 02/12/2024 With Acknowledgement Number 736846891021224 Are Placed On Record & Requested For Withdrawal Of Appeal.

For Appellant: Ms. Devina Patel, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(3)

Tax Act, 1964. 2. During the course of hearing Ld. Counsel for the assessee submitted that assessee has opted benefit of the “Direct Tax Vivad Se Vishwas Scheme, 2024”. Declaration in Form No.01 submitted on 25/11/2024 and Form No. 02 dated 02/12/2024 with acknowledgement number 736846891021224 are placed on record

Rajesh Purshottam Sharoff, Mumbai vs. Income Tax Officer, Piramal Chamber

In the result, the appeal of the assessee is dismissed

ITA 6174/MUM/2024[2017-18]Status: DisposedITAT Mumbai17 Jan 2025AY 2017-18

Bench: Shri Amarjit Singh & Shri Anikesh Banerjeeassessment Year 2017-18

For Appellant: Shri Rahul PunmiyaFor Respondent: Shri Asif Karmali, Sr. DR

time of hearing, the ld. AR for the assessee filed letter dated 10.01.2025 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 ... appeal of the assessee with 2 Rajesh Purshottam Sharoff A.Y. 2017-18 the liberty to reinstate the appeals if its 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

Totalenergies Marketing India Private Limited (Formerly Known As Total Oil India Private Limited), Mumbai vs. Principal Commissioner of Income Tax Mumbai 3, Mumbai

In the result, the appeal of the assessee is dismissed

ITA 2535/MUM/2024[2018-19]Status: DisposedITAT Mumbai17 Jan 2025AY 2018-19

Bench: Shri Amarjit Singh & Shri Anikesh Banerjeeassessment Year 2018-19

For Appellant: Shri Gautam ThackerFor Respondent: Shri Biswanath Das, CIT, DR

time of hearing, the ld. AR for the assessee filed letter dated 13.01.2025 along with copy of Form 2 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 and submitted 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 2 Direct Tax Vivad Se Vishwas Scheme 2024 filed on 10.01.2025, we dismiss 2 Total Energies Marketing India Private Limited A.Y. 2018-19 the appeal of the assessee with the liberty to reinstate the appeals if its application under Direct Tax Vivad Se Vishwas Scheme

Amit Shukla, Kumhari vs. Income Tax Officer-1(5), Bhilai

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

ITA 338/RPR/2024[2011-12]Status: DisposedITAT Raipur16 Jan 2025AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.301 & 338/Rpr/2024 "नधा"रण वष" / Assessment Year : 2011-12 Amit Shukla Ward No.10, Dhamdha Road, Shankar Nagar, Kumhari, Bhilai (C.G)-490 042 Pan: Csups8673M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(5), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Amit Shukla, AssesseeFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 271(1)(c)

letter dated 16.12.2024, where he has sought liberty to withdraw the captioned appeals for the reason that he has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. For the sake of clarity, the aforesaid letter dated 16.12.2024 is culled out as under: 3 Amit Shukla

Amit Shukla, Kumhari vs. Income Tax Officer-1(5), Bhilai

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

ITA 301/RPR/2024[2011-12]Status: DisposedITAT Raipur16 Jan 2025AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.301 & 338/Rpr/2024 "नधा"रण वष" / Assessment Year : 2011-12 Amit Shukla Ward No.10, Dhamdha Road, Shankar Nagar, Kumhari, Bhilai (C.G)-490 042 Pan: Csups8673M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(5), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Amit Shukla, AssesseeFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 271(1)(c)

letter dated 16.12.2024, where he has sought liberty to withdraw the captioned appeals for the reason that he has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. For the sake of clarity, the aforesaid letter dated 16.12.2024 is culled out as under: 3 Amit Shukla

Dhyawan Vikas Sanstha, Jaipur vs. Assessment Unit, Income Tax Department, Jaipur

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

ITA 1456/JPR/2024[2018-19]Status: DisposedITAT Jaipur16 Jan 2025AY 2018-19

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

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 147Section 271BSection 44A

assessee has prayed for withdrawal of the appeal on the ground as under:- ‘’…..it is submitted that assessee has opted for Direct Tax Vivad Se Vishwas Scheme 2024 (DTSVS Scheme 2024) and accordingly has applied in Form 1 as prescribed in the said scheme and Department has issued Form

Santosh Bhansali HUF, Jaipur vs. ITO, Ward 6(1), Jaipur

In the result this appeal is also allowed for withdrawal and treated the same as dismissed

ITA 715/JPR/2024[2012-13]Status: DisposedITAT Jaipur15 Jan 2025AY 2012-13

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Saurav Harsh, Adv., Ld. ARFor Respondent: Ms. Anita Rinesh, JCIT, Ld. DR
Section 139(1)Section 147Section 250Section 68Section 69C

assessee. Ultimately, the AR of the assessee filed an application for withdrawal of appeal along with Form 2 under the Direct Tax Vivad Se Vishwas Scheme, 2024. We have considered the request of the assessee in the light of Form No. 2 mentioned supra and allowed the application

Santosh Bhansali HUF, Jaipur vs. ITO, Ward 6(1), Jaipur

In the result this appeal is also allowed for withdrawal and treated the same as dismissed

ITA 703/JPR/2024[2014-2015]Status: DisposedITAT Jaipur15 Jan 2025AY 2014-2015

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Saurav Harsh, Adv., Ld. ARFor Respondent: Ms. Anita Rinesh, JCIT, Ld. DR
Section 139(1)Section 147Section 250Section 68Section 69C

assessee. Ultimately, the AR of the assessee filed an application for withdrawal of appeal along with Form 2 under the Direct Tax Vivad Se Vishwas Scheme, 2024. We have considered the request of the assessee in the light of Form No. 2 mentioned supra and allowed the application

Ravi Shivangekar, Pune vs. ITO Ward 13(4), Pune

In the result, appeal of the Assessee is dismissed as

ITA 2588/PUN/2024[2020-21]Status: DisposedITAT Pune15 Jan 2025AY 2020-21

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Arvind Desai, Addl. CIT-DR

Counsel for the assessee, at the outset, submitted that assessee has filed an application with the Department to settle the dispute under Direct Tax Vivad Se Vishwas Scheme-2024, for which, assessee has already filed Form-1, copy of which is enclosed and Form-2 is awaited. He, therefore, submitted ... that since the assessee has opted for Direct Tax Vivad Se Vishwas Scheme-2024, therefore, assessee 2 ITA.No.2588/PUN./2024 wants to withdraw the appeal. In absence of any objection from the side of the Learned DR, the request of the assessee seeking for withdrawal of the appeal is allowed

Nabi Ibrahim Hipparagi, Satara vs. ACIT Circle, Satara

In the result, appeal of the Assessee is dismissed as

ITA 1220/PUN/2024[2020-21]Status: DisposedITAT Pune15 Jan 2025AY 2020-21

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Miss Kimaya KudwaFor Respondent: Shri Ramnath P Murkunde

Learned Counsel for the Assessee, at the time of hearing, submitted that assessee wants to settle the dispute under Direct Tax Vivad Se Vishwas Scheme-2024. He accordingly submitted that assessee may be permitted to withdraw the appeal, to which, Learned DR has no objection. Accordingly, the request

Nikhil Commosales Pvt. Ltd., Kolkata vs. I.T.O., Ward - 2(1), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 2292/KOL/2024[2013-2014]Status: DisposedITAT Kolkata10 Jan 2025AY 2013-2014

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2292/Kol/2024 Assessment Year: 2013-2014 Nikhil Commosales Pvt. Limited,.....…………Appellant 187, Chittaranjan Avenue, 5Th Floor, Roxy Tower, Kolkata-700007 [Pan:Aadcn9986E] -Vs.- Income Tax Officer,…..………………………...Respondent Ward-2(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: N O N E, Appeared On Behalf Of The Assessee Smt. Madhumita Das, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 09, 2024 Date Of Pronouncing The Order: January 10, 2025 O R D E R

Shri J.M. Thard, Advocate on behalf of the assessee vide letter dated 6th January, 2025 that the assessee has already gone into Direct Tax Vivad Se Vishwas 1 Nikhil Commosales Pvt. Limited Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 under the Direct Tax Vivaad Se

Gopidona Chakrapani, Bangalore vs. ITO., Ward-1, Chittoor

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

ITA 1274/HYD/2024[2018-19]Status: HeardITAT Hyderabad08 Jan 2025AY 2018-19

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: NoneFor Respondent: : Shri A Venkata Rao, SR-DR

stating that, the assessee wanted to ITA No.1274/Hyd/2024 2 withdraw the appeal as he has opted to resolve his dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 (“DTVSV,2024”). As stated by the assessee, he has already filed Form-1 under the DTVSV,2024 on 16.12.2024 and Form

Laxman Rupchand Khairnar, Nashik vs. Ward 1(1) Nashik, Income Tax Officer

In the result, the appeal of the assessee is dismissed

ITA 1982/PUN/2024[2018-19]Status: DisposedITAT Pune07 Jan 2025AY 2018-19

Bench: Dr.Manish Borad

For Appellant: NoneFor Respondent: Shri Sourabh Nayak
Section 147Section 250

Vivad Se Vishwas Scheme. The contents of said letter read as under : “Sub : Intimation of withdrawal of appeal due to opting the Direct Tax Vivad Se Vishwas Scheme (Revised)-2024. Shri Laxman Rupchand Khairnar, Nashik against appellate order u/s 250 passed by CIT (Appeals), NFAC, Delhi and appeal filed before ... preferred an appeal before your honor as per details mentioned above, But I was filed application under the scheme of Government namely Direct Tax Vivad Se Vishwas Scheme (Revised)- 2024 and also received Form N.2 from the Pr.Commissioner of Income Tax, Nashik for payment of dispute amount of Tax

Mathangovil Shivanganam Rajamanickam, Alwarpet vs. ITO, Non Corp. Circle-3 Chennai, Chennai

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

ITA 385/CHNY/2023[2014-15]Status: DisposedITAT Chennai07 Jan 2025AY 2014-15

Bench: Shri George George Kand Shri Manoj Kumar Aggarwal

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Sandhya Rani Kure, JCIT
Section 250

ld.AR for the assessee has filed a petition dated 30.12.2024 for withdrawal of appeal stating that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 along with copy of Form 2 issued by the PCIT under the VSVS Scheme, 2024. In light of the above, we dismiss