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“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

Judgments citing direct tax vivad se vishwas

Ramakrishnan Senthil Kumar, Chennai vs. ITO, Ncc-19(1), Chennai

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 1946/CHNY/2024[2015-16]Status: DisposedITAT Chennai12 Dec 2024AY 2015-16

Bench: Shri George George Kand Shri Jagadishआयकर अपील सं./Ita No.: 1946/Chny/2024 िनधा"रण वष"/Assessment Year: 2015-16 Shri Ramakrishnan Senthil Kumar, The Income Tax Officer, New No.80, Old No.25, Vs. Non-Corporate Circle -19(1), I Avenue, Ashok Nagar, Chennai. Chennai – 600 083. Pan: Ammps 5348D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Abhishek Murali, Ca (Through Virtual Mode) ""यथ" क" ओर से/Respondent By : Ms. Anitha, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 12.12.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.12.2024

For Appellant: Shri Abhishek Murali, CAFor Respondent: Ms. Anitha, Addl. CIT
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 In the result, the appeal filed by the assessee is dismissed as withdrawn.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 12th December, 2024 at Chennai. (जगद

Mullakara Chacko Rixon, Erode vs. Commissioner of Income Tax (Appeal), Chennai

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 1239/CHNY/2024[2009-2010]Status: DisposedITAT Chennai12 Dec 2024AY 2009-2010

Bench: Shri George George Kand Shri Jagadishआयकर अपील सं./Ita No.: 1239/Chny/2024 िनधा"रण वष"/Assessment Year: 2009-10 Shri Mullakara Chacko Rixon, The Assistant Commissioner D.No.24, 25, Venkatachalam Street, Vs. Of Income Tax, Erode – 638 001. Circle – 1, Erode. Pan: Aelpr 2636E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri N.V. Krishnan, Advocate (Through Virtual Mode) ""यथ" क" ओर से/Respondent By : Ms. Anitha, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 12.12.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.12.2024

For Appellant: Shri N.V. Krishnan, AdvocateFor Respondent: Ms. Anitha, Addl. CIT
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 12th December, 2024 at Chennai. (जगद

Shivlal, Bengaluru vs. The Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru

In the result, both the appeals filed by the assessee are dismissed as withdrawn

ITA 1372/BANG/2024[2015-16]Status: DisposedITAT Bangalore12 Dec 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri Ganesh R Gale, Standing counsel for department
Section 250

assessee dismiss these appeals of the assessee as withdrawn with a liberty to reinstate the appeals, if the assessee’s application under direct tax Vivad Se Vishwas Scheme, 2024 are not accepted. 3. In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced

Shivlal, Bengaluru vs. The Deputy Commissioner Income Tax, Central Circle-1(3), Bengaluru

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

ITA 1371/BANG/2024[2014-15]Status: DisposedITAT Bangalore12 Dec 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri Ganesh R Gale, Standing counsel for department
Section 250

assessee dismiss these appeals of the assessee as withdrawn with a liberty to reinstate the appeals, if the assessee’s application under direct tax Vivad Se Vishwas Scheme, 2024 are not accepted. 3. In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced

Bucher Hydraulics Private Limited, Gurgaon vs. DCIT, Circle-4(2), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 799/DEL/2022[2011-12]Status: DisposedITAT Delhi12 Dec 2024AY 2011-12

Bench: Shri M. Balaganesh & Shri Anubhav Sharmabucher Hydraulics Pvt. Ltd, Vs. Dcit, Plot No. 6, Sector-5, Imt Circle-4(2), Manesar, Gurugaon, New Delhi Haryana (Appellant) (Respondent) Pan: Aaecs5991H

For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri Mathew Jacob, Sr. DR
Section 143(3)Section 4Section 91(1)Section 91(4)

tax disputes prevailing in this year by filing Form 1 u/s 91(1) and an undertaking u/s 91(4) of the Direct Tax Vivad Se Vishwas Scheme (DTVSV) 2024. The contents of the letter is as under:- “SUB: PRAYER FOR GRANTING PERMISSION TO WITHDRAW APPEAL MAY IT PLEASE YOUR HONOURS

Sreenivasulu Vemula, Kadapa vs. Income Tax Officer, Ward-1, Proddatur

In the result, appeal filed by the assessee is dismissed

ITA 894/HYD/2024[2016-17]Status: DisposedITAT Hyderabad10 Dec 2024AY 2016-17

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.894/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2016-17) Sreenivasulu Vemula Vs. Income Tax Officer Kadapa Ward-1 [Pan : Afmpv6994B] Proddutur (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Vinod, Ar रधजस् व द्वधरध/Revenue By:: Ms. Reema Yadav, Dr सुिवधई की तधरीख/Date Of Hearing: 10/12/2024 घोर्णध की तधरीख/Date Of 10/12/2024 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.07.2024 Of The Learned Commissioner Of Income Tax (Appeals) [Learned Cit(A)], National Faceless Appeal Centre (Nfac), Delhi, Relating To A.Y.2016-17. 2. At The Outset, The Learned Counsel For The Assessee Has Filed A Letter Dated 04.12.2024 For Withdrawal Of The Appeal On The Ground That The Appellant Has Settled The Tax Dispute Under Vivad Se Vishwas Scheme, 2024 & Claimed That The Competent Authority Has Issued Form 2 Under The Scheme. He

For Appellant: Shri P.Vinod, ARFor Respondent: : Ms. Reema Yadav, DR

under Vivad Se Vishwas Scheme, 2024 and the competent authority has issued Form 2 and determined the total tax payable under the Direct Tax Vivad Se Vishwas Scheme, 2024. Since the assessee has settled the dispute under the Vivad Se Vishwas Scheme, 2024 and also filed a letter for withdrawal

Satish Chandra, Solan vs. Assistant Commissioner of Income Tax, Noida

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

ITA 46/DEL/2024[ay 2014-15]Status: DisposedITAT Delhi10 Dec 2024

Bench: Shri Satbeer Singh Godara & Shri Pradip Kumar Kedia&

Section 250Section 271(1)(c)Section 43BSection 54

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 appeals owing to exercise of option

Satish Chandra, Solan vs. Assistant Commissioner of Income Tax Circle 3, Noida

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

ITA 45/DEL/2024[AY 2014-15]Status: DisposedITAT Delhi10 Dec 2024

Bench: Shri Satbeer Singh Godara & Shri Pradip Kumar Kedia&

Section 250Section 271(1)(c)Section 43BSection 54

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 appeals owing to exercise of option

Virendra Shyamnarayan Singh, Mumbai vs. ACIT, CC-4(1), Mumbai

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

ITA 212/MUM/2024[2016-17]Status: DisposedITAT Mumbai09 Dec 2024AY 2016-17

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Nikhil TiwariFor Respondent: Shri Dinesh A Chourasia, Sr. DR

time of hearing, the ld. AR for the assessee filed letter dated 29.11.2024 & 07.08.2024 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 ... after considering the copies of Form 1 Direct Tax Vivad Se Vishwas Scheme, 2024 in both the cases filed on 27.11.2024, we dismiss both the appeals of the assessee A.Y. 2015-16 & 2016-17 with the liberty to reinstate the appeals if its application under Direct Tax Vivad Se Vishwas

Virendra Shyamnarayan Singh, Mumbai vs. ACIT, CC-4(1), Mumbai

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

ITA 211/MUM/2024[2015-16]Status: DisposedITAT Mumbai09 Dec 2024AY 2015-16

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Nikhil TiwariFor Respondent: Shri Dinesh A Chourasia, Sr. DR

time of hearing, the ld. AR for the assessee filed letter dated 29.11.2024 & 07.08.2024 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 ... after considering the copies of Form 1 Direct Tax Vivad Se Vishwas Scheme, 2024 in both the cases filed on 27.11.2024, we dismiss both the appeals of the assessee A.Y. 2015-16 & 2016-17 with the liberty to reinstate the appeals if its application under Direct Tax Vivad Se Vishwas

Sh. Ankit Somani, Jaipur vs. ITO, Ward-6(3), Jaipur

Appeal is hereby dismissed as having been withdrawn

ITA 986/JPR/2024[2013-14]Status: DisposedITAT Jaipur02 Dec 2024AY 2013-14

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

For Appellant: Sh. P.C.Parwal, C.AFor Respondent: Sh. Gautam Singh Choudhary (JCIT)
Section 68Section 92(1)

therein that the assessee wants to withdraw the appeal as he has opted to settle the dispute by availing of benefit of Direct Tax Vivad Se Vishwas Scheme, 2024. Application came to be presented before the Registry on 05.11.2024. It is accompanied by photocopy of Form No.2 stated to have

Imc Chamber of Commerce and Industry, Mumbai vs. Deputy Commissioner of Income Tax E-Assessment Centre, Mumbai

In the result all the three appeals of the assessee

ITA 921/MUM/2024[2018-19]Status: DisposedITAT Mumbai29 Nov 2024AY 2018-19

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Ms. Mrunmyee KajarekarFor Respondent: Shri. Krishna Kumar, SR. DR

Chamber of Commece and Industry 2. At the outset the Ld. Counsel for the assessee submitted that assessee has opted for direct tax Vivad Se Vishwas scheme, 2024 in respect of three appeals of the assessee and one appeal of the revenue. In view of the Vivad Se Vishwas Scheme

Imc Chamber of Commerce and Industry, Mumbai vs. Deputy Commissioner of Income Tax (Exemption)-1(1), Mumbai

In the result all the three appeals of the assessee and revenue are dismissed

ITA 920/MUM/2024[2014-15]Status: DisposedITAT Mumbai29 Nov 2024AY 2014-15

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhailassessment Year: 2013-14

For Appellant: Ms. Mrunmyee KajarekarFor Respondent: Shri. Krishna Kumar, SR. DR

Tax (Appeals) for respective assessment years. 2. At the outset the Ld. Counsel for the assessee submitted that assessee has opted for direct tax Vivad Se Vishwas scheme, 2024 in respect of three appeals of the assessee and one appeal of the revenue. In view of the Vivad Se Vishwas

Imc Chamber of Commerce and Industry, Mumbai vs. DCIT, NFAC, Delhi

In the result all the three appeals of the assessee and revenue are dismissed

ITA 919/MUM/2024[2019-20]Status: DisposedITAT Mumbai29 Nov 2024AY 2019-20

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhailassessment Year: 2013-14

For Appellant: Ms. Mrunmyee KajarekarFor Respondent: Shri. Krishna Kumar, SR. DR

Tax (Appeals) for respective assessment years. 2. At the outset the Ld. Counsel for the assessee submitted that assessee has opted for direct tax Vivad Se Vishwas scheme, 2024 in respect of three appeals of the assessee and one appeal of the revenue. In view of the Vivad Se Vishwas

DCIT(E) 1(1), Mumbai vs. Imc Chamber of Commece and Industry, Mumbai

In the result all the three appeals of the assessee

ITA 714/MUM/2024[2013-14]Status: DisposedITAT Mumbai29 Nov 2024AY 2013-14

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Ms. Mrunmyee KajarekarFor Respondent: Shri. Krishna Kumar, SR. DR

Chamber of Commece and Industry 2. At the outset the Ld. Counsel for the assessee submitted that assessee has opted for direct tax Vivad Se Vishwas scheme, 2024 in respect of three appeals of the assessee and one appeal of the revenue. In view of the Vivad Se Vishwas Scheme

Veermata Jijabai Technological Institute, Mumbai vs. Assistant Commissioner of Income Tax Exem. Circle 2 Mumbai, Mumbai

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

ITA 223/MUM/2024[2017-2018]Status: DisposedITAT Mumbai29 Nov 2024AY 2017-2018

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailveermata Jijabai Technological Institute H.R. Mahajani Marg, Matunga, Mumbai, Maharashtra - 400019 ……………. Appellant Pan: Aaatv2693J V/S

For Appellant: Shri VaishvikFor Respondent: Shri Ashish Heliwal, CIT-DR
Section 250

hearing, the learned AR for the assessee filed a letter dated 25.11.2024 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. In light of the above letter ... dismiss the 2 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 on 29/11/2024

Premkumar Sheetal, Chennai vs. ITO, Ncw-3(3), Chennai

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

ITA 2378/CHNY/2024[2010-11]Status: DisposedITAT Chennai28 Nov 2024AY 2010-11

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2378/Chny/2024 िनधा"रण वष"/Assessment Year: 2010-11 Ms. Premkumar Sheetal, The Income Tax Officer, Old No.70/2, New No.13, Vs. Non-Corporate Ward -3(3), Razack Garden Avenue, Chennai. Razack Garden Main Road, Arumbakkam, Chennai – 600 106. Pan: Cidps 8377M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 28.11.2024 घोषणा क" तारीख/Date Of Pronouncement : 28.11.2024

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri Shiva Srinivas, Addl. CIT
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 her 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 28th November, 2024 at Chennai. (एस.आर

Lease Plan India P.Ltd, New Delhi vs. DCIT, Circle-13(1), New Delhi

ITA 2523/DEL/2022[2018-19]Status: DisposedITAT Delhi20 Nov 2024AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharmaassessment Year: 2018-19

For Appellant: Ms Poonam Ahuja, AdvocateFor Respondent: Shri Dharamvir Singh, CIT-DR
Section 143(3)Section 271D

impugned order") for Assessment Year ("AY") 2018-19 has erred in treating the appeal of the Appellant as infructuous as per the Direct Tax Vivad Se Vishwas Act, 2020. a. That in view of the facts and circumstances of the case, the Appeal Centre vide order dated 18.08.2022 has wrongly ... form 5 has been duly generated dated 16.11.2021. In view of the above, the appeal is treated as infructuous as per the Direct Tax Vivad Se Vishwas Act, 2020.” 4. The ld. AR has pointed out that the assessee has never opted for the settlement of the issues involved

M/S Deeps Tools Private Limited, Ludhiana vs. DCIT, Circle-1, Ludhiana

The appeal of the assessee is dismissed as withdrawn

ITA 560/CHANDI/2023[2020-21]Status: DisposedITAT Chandigarh19 Nov 2024AY 2020-21

Bench: The Worthy Commissioner Of Income Tax. The Copy Of Form 1 Is Annexed Herewith For Kind Perusal.

For Appellant: None (Withdraw Application)For Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

your Honble Bench for 28.10.2024. In thIs respect it Is submitted that the appellant is willing to avail the benefit of the Direct Tax Vivad se Vishwas Scheme, 2024 and is required to withdraw this appeal as per the mandate of VSV Act. It is pertinent to note that Form

Ajay Sharma, New Delhi vs. ITO, Ward- 68(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 1531/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Nov 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshajay Sharma, Vs. Ito, H. No. 164, Sector-A, Ward-68(1), Pocket-C, Vasant Kunj, New Delhi New Delhi (Appellant) (Respondent) Pan:Actps6995D

For Appellant: Shri Sunil Kumar Tyagi, CAFor Respondent: Shri Poojan Rana, Sr. DR
Section 143(3)Section 4Section 91(1)Section 91(4)

tax disputes prevailing in this year by filing Form 1 u/s 91(1) and an undertaking u/s 91(4) of the Direct Tax Vivad Se Vishwas Scheme (DTVSV) 2024. Ajay Sharma 3. The assessee had also enclosed the evidence in that regard before us. Since, the assessee had already filed