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“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

Judgments citing direct tax vivad se vishwas

Siraj Hasan, Bahraich vs. The Income Tax Officer-I, Bahraich

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

ITA 74/LKW/2023[2015-16]Status: DisposedITAT Lucknow23 Dec 2024AY 2015-16

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Siraj Hasan V. The Income Tax Officer Payagpur Range Ii Bahraich Bahraich Tan/Pan:Aicph0336G (Appellant) (Respondent) Appellant By: Shri K. R. Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 11 12 2024 Date Of Pronouncement: 23 12 2024 O R D E R

For Appellant: Shri K. R. Rastogi, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, D.R

invited my attention to the application dated 30.11.2024, vide which it has been 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 on 11.12.2024 has also been enclosed. It has been stated ... consigned to record with the liberty to the assessee to approach the Tribunal again in case the assessee’s application under Direct Tax Vivad Se Vishwas Scheme is not finally accepted by the Department. 4. In the result, the appeal of the assessee is dismissed for statistical purposes. Order pronounced

Preeti Kotha, Hyderabad vs. Assistant Commissioner of Income Tax, Int. Taxn. - 1, Hyderabad

In the result, the appeal filed by both the assessees are dismissed as withdrawn

ITA 199/HYD/2024[2017-18]Status: DisposedITAT Hyderabad23 Dec 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri K.C.Devdas, C.AFor Respondent: : Ms M. Narmada, CIT-DR
Section 147

submitted that, both the assessees wanted to withdraw the appeal as they have opted to resolve their dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 (“DTVSV,2024”). The Ld. AR also submitted that, both the assessees have filed Form-1 under the DTVSV,2024 on 15.11.2024 and paid

Nipun Kotha, Hyderabad vs. Assistant Commissioner of Income Tax, Int. Taxn. - 1, Hyderabad

In the result, the appeal filed by both the assessees are dismissed as withdrawn

ITA 198/HYD/2024[2017-18]Status: DisposedITAT Hyderabad23 Dec 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri K.C.Devdas, C.AFor Respondent: : Ms M. Narmada, CIT-DR
Section 147

submitted that, both the assessees wanted to withdraw the appeal as they have opted to resolve their dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 (“DTVSV,2024”). The Ld. AR also submitted that, both the assessees have filed Form-1 under the DTVSV,2024 on 15.11.2024 and paid

Ashok Lakharam Vanjani, Nagpur vs. Income Tax Officer, Ward-4(3), Nagpur

In the result, appeal filed by the assessee is dismissed

ITA 167/NAG/2023[2015-16]Status: DisposedITAT Nagpur20 Dec 2024AY 2015-16

Bench: Shri V. Durga Rao

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 56(2)(vii)

When the case was called for hearing, the learned Authorised Representative appearing for the assessee submitted that he has opted for the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVsV Scheme, 2024) and hence he may be permitted to withdraw the appeal. He, however, requested the Bench that

Prem Prakash Sikka, Tiruppur vs. DCIT, Circle-1, Tiruppur

In the result, the appeal filed by the assessee in ITA Nos

ITA 2764/CHNY/2024[2018-19]Status: DisposedITAT Chennai20 Dec 2024AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकरअपील सं./ Ita No.2764/Chny/2024 (िनधा"रणवष" / Assessment Year: 2018-2019) Prem Prakash Sikka, Vs. The Deputy Commissioner Of No.15A, 3Rd Street, Kpn Colony, Income Tax, Tiruppur 641 601. Circle -1, Tiruppur. [Pan: Akyps 0946F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri N.V. Narayanan, Advocate ""यथ" क" ओर से /Respondent By : Ms. V. Aswathy, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 18.12.2024 घोषणा क" तार"ख /Date Of Pronouncement : 20.12.2024 आदेश / O R D E R Manu Kumar Giri ()

For Appellant: Shri N.V. Narayanan, AdvocateFor Respondent: Ms. V. Aswathy, IRS, JCIT

Assessment Year 2018-19. 2. At the outset, it is noted that the assessee has opted for solution of dispute under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Assessee also submitted Form 1 DTVSV dated 22.11.2024 as under: A.Y. 2018-19 vide e-Filing Acknowledgement Number ... Accordingly, noting the fact that the assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024 and form No.2 has been issued on 03.12.2024 in this appeal, we treat this appeal being disposed of as withdrawn. 4. The assessee is given liberty for restoration

H S Oberoi Buildtech Private Limited, Delhi vs. NFAC, Delhi

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

ITA 4748/DEL/2024[2018-19]Status: DisposedITAT Delhi20 Dec 2024AY 2018-19

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI PRADIP KUMAR KEDIA (Accountant Member)

Section 143(3)Section 250

dated 13.12.2024 is placed on record that as per the instruction of the client, the assessee is opting for the ongoing “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. It is submitted that the assessee does not seek to pursue the said appeal owing to exercise of option

Swatantra Pal Singh, G.B.Nagar vs. ITO, Ward-3(2), Noida

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

ITA 2478/DEL/2024[2011-12]Status: DisposedITAT Delhi20 Dec 2024AY 2011-12

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI PRADIP KUMAR KEDIA (Accountant Member)

Section 147Section 250

dated 10.12.2024 is placed on record that as per the instruction of the client, the assessee is opting for the ongoing “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. It is submitted that the assessee does not seek to pursue the said appeal owing to exercise of option

Icp Holdings 1, Mauritius vs. The Assistant Commissioner of Income Tax, International Taxation - 2(1)(1), Delhi

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

ITA 2397/DEL/2024[2015-16]Status: DisposedITAT Delhi20 Dec 2024AY 2015-16

Bench: Shri Mahavir Singh & Shri Pradip Kumar Kedia[Assessment Year : 2015-16] Icp Holdings 1 Vs Acit 4Th Floor, Raffles Tower International Taxation- 19 Bank Street, Cyber City 2(1)(1) Delhi Ebene, Mauritius-72201 Pan-Aacci6190E Appellant Respondent Appellant By Shri Ashik Shah, Ca Respondent By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 20.12.2024 Date Of Pronouncement 20.12.2024 Order Per Pradip Kumar Kedia, Am : The Instant Appeal Has Been Filed At The Instance Of The Assessee Seeking To Assail The Assessment Order Dated 28.03.2014 Passed U/S 147 R.W.S. 144C(13) Of The Income Tax Act, 1961 [“The Act”] Pertaining To Assessment Year 2015-16. 2. When The Matter Was Called For Hearing, An Application Dated 21.11.2024 Was Adverted On Behalf Of Assessee To Submit That The Assessee Is Opting For The Ongoing “The Direct Tax Vivad Se Vishwas (Dtvsv) Scheme, 2024”. It Is Submitted That The Assessee Does Not Seek To Pursue The Said Appeal Owing To Exercise Of Option For Availing Dtvsv Scheme & Consequently Requested That The Written Application For Withdrawal Of Appeal May Please Be Granted. 3. The Ld. Sr. Dr For The Revenue Stated That She Has No Objection To Withdraw The Appeal As Sought On Behalf Of The Assessee. 4. In The Light Of Oral/Written Request Made On Behalf Of The Assessee, The Captioned Appeal Is Dismissed. However, In The Event, The Assessee Fails To Avail The Benefit Of Dtvsv Scheme For Any Bonafide Reasons, Then The Assessee Concerned Shall Be At Liberty To Seek Restoration Of Original Appeal For Hearing Before Itat In Accordance With Law. 5. In The Result, The Appeal Of The Assessee Is Dismissed As Withdrawn. Order Pronounced In The Open Court On 20Th December, 2024. (Mahavir Singh)

Section 147

hearing, an application dated 21.11.2024 was adverted on behalf of assessee to submit that the assessee is opting for the ongoing “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. It is submitted that the assessee does not seek to pursue the said appeal owing to exercise of option

DCIT, New Delhi vs. M/S. Lvmh Watch & Jewellery India Pvt. Ltd., New Delhi

In the result, all captioned appeals of the Revenue are dismissed in limine

ITA 3148/DEL/2017[2010-11]Status: DisposedITAT Delhi20 Dec 2024AY 2010-11

Bench: Shri Mahavir Singh & Shri Pradip Kumar Kedia

Section 143(3)

assessee referred to the letter dated 03.12.2024 submitted that the assessee has filed declaration in Form 1 in order to avail “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. Form 2 has also been issued by the Income Tax Department. The Ld. Counsel of the assessee thus sought withdrawal

Lvmh Watch & Jewellery India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 2797/DEL/2017[2010-11]Status: DisposedITAT Delhi20 Dec 2024AY 2010-11

Bench: Shri Mahavir Singh & Shri Pradip Kumar Kedia

Section 143(3)

assessee referred to letter dated 03.12.2024 and submitted that the assessee has filed declaration in Form 1 in order to avail “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. Form 2 has also been issued by the Income Tax Department. The Ld. Counsel of the assessee thus sought withdrawal

DCIT, New Delhi vs. M/S. Lvmh Watch & Jewellery India Pvt. Ltd., New Delhi

In the result, all captioned appeals of the Revenue are dismissed in limine

ITA 2939/DEL/2015[2009-10]Status: DisposedITAT Delhi20 Dec 2024AY 2009-10

Bench: Shri Mahavir Singh & Shri Pradip Kumar Kedia

Section 143(3)

assessee referred to the letter dated 03.12.2024 submitted that the assessee has filed declaration in Form 1 in order to avail “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. Form 2 has also been issued by the Income Tax Department. The Ld. Counsel of the assessee thus sought withdrawal

M/S. Lvmh Watch & Jewellery India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 2755/DEL/2015[2009-10]Status: DisposedITAT Delhi20 Dec 2024AY 2009-10

Bench: Shri Mahavir Singh & Shri Pradip Kumar Kedia

Section 143(3)

assessee referred to letter dated 03.12.2024 and submitted that the assessee has filed declaration in Form 1 in order to avail “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. Form 2 has also been issued by the Income Tax Department. The Ld. Counsel of the assessee thus sought withdrawal

DCIT, New Delhi vs. M/S. Lvmh Watch & Jewellery India Pvt. Ltd., New Delhi

In the result, all captioned appeals of the Revenue are dismissed in limine

ITA 4349/DEL/2014[2008-09]Status: DisposedITAT Delhi20 Dec 2024AY 2008-09

Bench: Shri Mahavir Singh & Shri Pradip Kumar Kedia

Section 143(3)

assessee referred to the letter dated 03.12.2024 submitted that the assessee has filed declaration in Form 1 in order to avail “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. Form 2 has also been issued by the Income Tax Department. The Ld. Counsel of the assessee thus sought withdrawal

M/S. Lvmh Watch & Jewellery India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 4295/DEL/2014[2008-09]Status: DisposedITAT Delhi20 Dec 2024AY 2008-09

Bench: Shri Mahavir Singh & Shri Pradip Kumar Kedia

Section 143(3)

assessee referred to letter dated 03.12.2024 and submitted that the assessee has filed declaration in Form 1 in order to avail “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. Form 2 has also been issued by the Income Tax Department. The Ld. Counsel of the assessee thus sought withdrawal

DCIT, New Delhi vs. M/S. Lvmh Watch & Jewellery India Pvt., New Delhi

In the result, all captioned appeals of the Revenue are dismissed in limine

ITA 2711/DEL/2014[2007-08]Status: DisposedITAT Delhi20 Dec 2024AY 2007-08

Bench: Shri Mahavir Singh & Shri Pradip Kumar Kedia

Section 143(3)

assessee referred to the letter dated 03.12.2024 submitted that the assessee has filed declaration in Form 1 in order to avail “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. Form 2 has also been issued by the Income Tax Department. The Ld. Counsel of the assessee thus sought withdrawal

Lvmh Watch & Jewellery India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 2569/DEL/2014[2007-08]Status: DisposedITAT Delhi20 Dec 2024AY 2007-08

Bench: Shri Mahavir Singh & Shri Pradip Kumar Kedia

Section 143(3)

assessee referred to letter dated 03.12.2024 and submitted that the assessee has filed declaration in Form 1 in order to avail “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. Form 2 has also been issued by the Income Tax Department. The Ld. Counsel of the assessee thus sought withdrawal

Lvmh Watch & Jewellery India (P) Ltd., New Delhi vs. Addl. CIT, New Delhi

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

ITA 5000/DEL/2010[2006-07]Status: DisposedITAT Delhi20 Dec 2024AY 2006-07

Bench: Shri Mahavir Singh & Shri Pradip Kumar Kedia[Assessment Year : 2006-07] Lvmh Watch & Jewellery India Vs The Addl. Cit Pvt.Ltd., International Trade Range-4, C.R.Building Tower No.301-312, 3Rd Floor New Delhi Block-F Nehru Place, New Delhi-110019 Pan-Aaacl7814N Appellant Respondent Appellant By Shri Rachit Agarwal, Ca Respondent By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 20.12.2024 Date Of Pronouncement 20.12.2024

Section 143(3)

assessee referred to letter dated 03.12.2024 and submitted that the assessee has filed declaration in Form 1 in order to avail “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. Form 2 has also been issued by the Income Tax Department. The Ld. Counsel of the assessee thus sought withdrawal

Weldon Polymers Private Limited, New Delhi vs. ACIT, Central Circle-20, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 841/DEL/2020[2010-11]Status: DisposedITAT Delhi19 Dec 2024AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar[Assessment Year : 2010-11] Weldon Polymers Pvt.Ltd. Vs Acit, Dsm, 609-610, Dlf Tower Central Circle-20, Shivaji Marg, Moti Nagar, New Delhi. New Delhi-110015. Pan-Aaacw6549H Appellant Respondent Appellant By Shri Tarun Chanana, Adv. & Ms. Ananya Kapoor, Adv. Respondent By Ms. Harpreet Kaun Hansra, Sr.Dr Date Of Hearing 19.12.2024 Date Of Pronouncement 19.12.2024 Order

Section 147Section 250(6)

Counsel for the assessee submitted that as per the instruction of the client, the assessee is opting for the ongoing “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. The Ld. Counsel thus submitted that the assessee does not seek to pursue the said appeal owing to exercise of option

DCIT, Circle-21(1), New Delhi vs. Ranjitgarh Finance Co. P.Ltd, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 7555/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Dec 2024AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar[Assessment Year : 2014-15] Dcit Vs Ranjitgarh Finance Co.P.Ltd. Circle-21(1) Lp-11 C Pitampura New Delhi. New Delhi-110034. Pan-Aabcr8108C Appellant Respondent Appellant By Ms. Harpreet Kaur Hansra, Sr. Dr Respondent By Shri Mukesh Sukhija, Adv. Date Of Hearing 19.12.2024 Date Of Pronouncement 19.12.2024 Order Per Pradip Kumar Kedia, Am : The Instant Appeal Has Been Filed At The Instance Of The Revenue Seeking To Assail The First Appellate Order Dated 04.09.2018 Passed By Ld. Commissioner Of Income Tax(A)-7, New Delhi [“Ld.Pr. Cit”] U/S 250(6) Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 30.12.2016 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2014- 15. 2. When The Matter Was Called For Hearing, The Ld. Counsel For The Assessee Submitted That As Per The Instruction Of The Client, The Assessee Is Opting For The Ongoing “The Direct Tax Vivad Se Vishwas (Dtvsv) Scheme, 2024”. The Learned Counsel Thus Submitted That The Assessee Does Not Seek To Pursue The Said Appeal Owing To Exercise Of Option For Availing Dtvsv Scheme & Consequently Requested That The Written Application For Withdrawal Of Appeal May Please Be Granted.

Section 143(3)Section 250(6)

Counsel for the assessee submitted that as per the instruction of the client, the assessee is opting for the ongoing “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. The learned Counsel thus submitted that the assessee does not seek to pursue the said appeal owing to exercise of option

Kismet Exports and Investments Pvt Ltd, Mumbai vs. Assistant Commissioner of Income Tax (4)(3)(1), Mumbai

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

ITA 1904/MUM/2024[2014-15]Status: DisposedITAT Mumbai17 Dec 2024AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Sandeep Singh Karhail

For Appellant: Shri Bhupendra Shah and Shri Bhupendra FafadiaFor Respondent: Shri Hemanshu Joshi, Sr.DR
Section 250Section 271(1)(c)

hearing, the learned AR of the assessee filed a letter dated 13.12.2024 along with a 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. Along with the letter mentioned above