direct tax vivad se vishwas — 2,154 case laws

Fulcrum Venture India, Chennai vs. ACIT, Ncc-10(1), Chennai

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 1691/CHNY/2024[2018-19]Status: DisposedITAT Chennai11 Nov 2024AY 2018-19

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1691/Chny/2024 िनधा"रण वष"/Assessment Year: 2018-19 M/S.Fulcrum Venture India, The Assistant Commissioner 14, 3Rd Floor, Vs. Of Income Tax, Kalakshetra Road, Non-Corporate Circle -10(1), Thiruvanmiyur, Chennai. Chennai – 600 041. Pan: Aabff 7317C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. Sonali Khatod, C.A. ""यथ" क" ओर से/Respondent By : Ms. Swapna Nanu Ambatt, Cit सुनवाई क" तारीख/Date Of Hearing : 11.11.2024 घोषणा क" तारीख/Date Of Pronouncement : 11.11.2024

For Appellant: Ms. Sonali Khatod, C.AFor Respondent: Ms. Swapna Nanu Ambatt, CIT

Section 250

time of hearing, the ld.AR for the assessee has filed a letter dated 11.11.2024 along with copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV) and stated that assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In light of the above letter ... dismiss the appeal of the assessee with a 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 In the result, the appeal filed by the assessee is dismissed as withdrawn.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 at the time

Ramasamy Parthiban, Karur vs. Income Tax Officer, Ward I, Karur

ITA 1405/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 Nov 2024AY 2017-18

For Appellant: Shri M. Rajesh, Advocate forFor Respondent: Shri ARV Srinivasan, IRS, Addl CIT

आयकर अपीलीय अधिकरण 'ए” न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL `A' BENCH, CHENNAI माननीय श्री मनोज कुमार

The All India Arya Vysya Samajam, Chennai vs. ITO Exemptions Ward 2, Chennai

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

ITA 1853/CHNY/2024[2018-19]Status: DisposedITAT Chennai23 Oct 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1853/Chny/2024 (िनधा"रणवष" / Assessment Year: 2018-2019) The All India Arya Vysy Samajam, Vs. The Income Tax Officer, No.23, Nsc Bose Road, Exemptions Ward 2, Sowcarpet, Chennai 600 079 Chennai [Pan: Aaatt 6166C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Philip George, Advocate ""यथ" क" ओर से /Respondent By : Shri. M. Karthikeyan, Irs, Addl.Cit. सुनवाई क" तार"ख/Date Of Hearing : 17.10.2024 घोषणा क" तार"ख /Date Of Pronouncement : 23.10.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri. Philip George, AdvocateFor Respondent: Shri. M. Karthikeyan, IRS, Addl.CIT

Section 143(3)

vide order dated 109.02.2021 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 10.10.2024 vide e-Filing Acknowledgement Number 596869330101024. 3. Accordingly, noting the fact that ... assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024 in the present appeal, we treat this appeal being disposed of as withdrawn. 4. The assessee is given liberty for restoration of the present appeal in case the resolution of dispute under Direct Tax

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

In the result, the appeals of the assessee as well as the revenue are dismissed

ITA 2748/DEL/2011[2004-05]Status: DisposedITAT Delhi21 Oct 2024AY 2004-05

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Lvmh Watch & Circle-4(1), Jewellery India Pvt. Ltd, New Delhi International Trade Tower, 301-302, 3Rd Floor, Block-F, Nehru Place, New Delhi (Appellant) (Respondent) Pan:Aaacl7814N M/S. Lvmh Watch & Vs. Dcit, Jewellery India Pvt. Ltd, Circle-4(1), International Trade New Delhi Tower, 301-302, 3Rd Floor, Block-F, Nehru Place, New Delhi (Appellant) (Respondent) Pan:Aaacl7814N Acit, Vs. M/S. Lvmh Watch & Circle-4(1), Jewellery India Pvt. Ltd, New Delhi International Trade Tower, 301-302, 3Rd Floor, Block-F, Nehru Place, New Delhi (Appellant) (Respondent) Pan:Aaacl7814N Assessee By : Shri Tapas Ram Mishra, Adv Shri Neeraj Kumar Sharma, Ar Shri Sahil Malhotra, Ar Revenue By: Shri Rajesh Kumar, Cit Dr Shri Gaurav Bansal, Sr. Dr Shri Kanv Bali, Sr. Dr Date Of Hearing 23/08/2024 Date Of Pronouncement 21/10/2024

For Appellant: Shri Tapas Ram Mishra, AdvFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143(3)Section 4Section 91(1)Section 91(4)

Scheme 2024 on 17.10.24 by filing a declaration in Form 1 u/s 91(1) and an undertaking u/s 91(4) of The Direct Tax Vivad Se Vishwas Scheme (DTVSV) 2024 on 16.10.24 for Asst Years 2003-04 and 2004-05. The assessee had also enclosed the evidence in that regard

Lvmh Watch & Jewellery Indi (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee as well as the revenue are dismissed

ITA 4022/DEL/2010[2003-04]Status: DisposedITAT Delhi21 Oct 2024AY 2003-04

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Lvmh Watch & Circle-4(1), Jewellery India Pvt. Ltd, New Delhi International Trade Tower, 301-302, 3Rd Floor, Block-F, Nehru Place, New Delhi (Appellant) (Respondent) Pan:Aaacl7814N M/S. Lvmh Watch & Vs. Dcit, Jewellery India Pvt. Ltd, Circle-4(1), International Trade New Delhi Tower, 301-302, 3Rd Floor, Block-F, Nehru Place, New Delhi (Appellant) (Respondent) Pan:Aaacl7814N Acit, Vs. M/S. Lvmh Watch & Circle-4(1), Jewellery India Pvt. Ltd, New Delhi International Trade Tower, 301-302, 3Rd Floor, Block-F, Nehru Place, New Delhi (Appellant) (Respondent) Pan:Aaacl7814N Assessee By : Shri Tapas Ram Mishra, Adv Shri Neeraj Kumar Sharma, Ar Shri Sahil Malhotra, Ar Revenue By: Shri Rajesh Kumar, Cit Dr Shri Gaurav Bansal, Sr. Dr Shri Kanv Bali, Sr. Dr Date Of Hearing 23/08/2024 Date Of Pronouncement 21/10/2024

For Appellant: Shri Tapas Ram Mishra, AdvFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143(3)Section 4Section 91(1)Section 91(4)

Scheme 2024 on 17.10.24 by filing a declaration in Form 1 u/s 91(1) and an undertaking u/s 91(4) of The Direct Tax Vivad Se Vishwas Scheme (DTVSV) 2024 on 16.10.24 for Asst Years 2003-04 and 2004-05. The assessee had also enclosed the evidence in that regard

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

In the result, the appeals of the assessee as well as the revenue are dismissed

ITA 3643/DEL/2010[2003-04]Status: DisposedITAT Delhi21 Oct 2024AY 2003-04

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Lvmh Watch & Circle-4(1), Jewellery India Pvt. Ltd, New Delhi International Trade Tower, 301-302, 3Rd Floor, Block-F, Nehru Place, New Delhi (Appellant) (Respondent) Pan:Aaacl7814N M/S. Lvmh Watch & Vs. Dcit, Jewellery India Pvt. Ltd, Circle-4(1), International Trade New Delhi Tower, 301-302, 3Rd Floor, Block-F, Nehru Place, New Delhi (Appellant) (Respondent) Pan:Aaacl7814N Acit, Vs. M/S. Lvmh Watch & Circle-4(1), Jewellery India Pvt. Ltd, New Delhi International Trade Tower, 301-302, 3Rd Floor, Block-F, Nehru Place, New Delhi (Appellant) (Respondent) Pan:Aaacl7814N Assessee By : Shri Tapas Ram Mishra, Adv Shri Neeraj Kumar Sharma, Ar Shri Sahil Malhotra, Ar Revenue By: Shri Rajesh Kumar, Cit Dr Shri Gaurav Bansal, Sr. Dr Shri Kanv Bali, Sr. Dr Date Of Hearing 23/08/2024 Date Of Pronouncement 21/10/2024

For Appellant: Shri Tapas Ram Mishra, AdvFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143(3)Section 4Section 91(1)Section 91(4)

Scheme 2024 on 17.10.24 by filing a declaration in Form 1 u/s 91(1) and an undertaking u/s 91(4) of The Direct Tax Vivad Se Vishwas Scheme (DTVSV) 2024 on 16.10.24 for Asst Years 2003-04 and 2004-05. The assessee had also enclosed the evidence in that regard

The Bharat Line Ltd, Mumbai vs. DCIT 2(1), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 6867/MUM/2014[2010-11]Status: DisposedITAT Mumbai16 Oct 2024AY 2010-11

Bench: Shri Amarjit Singh & Shri Rahul Chaudharyassessment Year: 2010-11

For Appellant: Shri Vijay MehtaFor Respondent: Ms Kaveeta Punit Kaushik, Sr. DR

Section 250Section 5(2)Section 6

Mumbai. 2. During the appellate proceedings before us, at the outset, the ld. Counsel submitted that the assessee has filed application under Direct Tax Vivad Se Vishwas Act, 2020. In this regard, the ld. Counsel has also filed copy of Form No.5 dated 11th June, 2021 issued by the PCIT ... Mumbai-2 in respect of full and final settlement of tax arrears u/s 5(2) r.w.s. section 6 of the Direct Tax Vivad Se Vishwas Act, 2020. 2 The Bharat Line Ltd. A.Y. 2010-11 3. In view of the above facts and submissions of the assessee, the appeal filed

Deputy Commissioner of Income Tax-2, Kanpur vs. Shri Mayank Agnihotri, Kanpur

In the result, the appeal of the revenue is dismissed

ITA 158/LKW/2020[2015-16]Status: DisposedITAT Lucknow26 Sept 2024AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriadcit-2 Mayank Agnihotri V. 16/69, Aayakar Bhawan, 3Rd E-20, Anand Cottage, Floor, Civil Lines, Kanpur- 117/K/13, Gutaiya 208001. Sarvodaya Nagar, Kanpur. Pan:Abnpa5018J (Appellant) (Respondent) Appellant By: None Respondent By: Shri. Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 25 09 2024 Date Of Pronouncement: 26 09 2024 O R D E R

For Appellant: NoneFor Respondent: Shri. Sunil Kumar Rajwanshi, Addl

sought permission on behalf of the assessee to withdraw the appeal as the assessee has opted for settling the dispute under the Direct Tax Vivad se Vishwas Act, 2020 and has received certificate in Form 5 vide order dated 31/05/2021. In fact, the assessee has also sent letter dated

Subash Chand, Kaithal vs. Income Tax Officer, Kaithal

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

ITA 401/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh25 Sept 2024AY 2011-12

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Pulkit Saini, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr. DR

Section 143(3)Section 147Section 2Section 234ASection 4

That the Ld. CIT (Appeals) has erred in law and on facts in in not appreciating that the declarartion/Form 3 under the Direct Tax Vivad Se Vishwas Act is null and void in case of non payment of requisite amount. 4. That the Ld. CIT (Appeals) has erred ... violation of Vivad Se Vishwas Scheme Act. 4.2 It was submitted that the assessee had initially thought of opting for the Direct Tax Vivad Se Vishwas Scheme by filing Form No. 1 and Form NO. 3 dt. 11/02/2021 on the e-filing portal of Department. However, considering the merit

Sajjan Kumar Bansal, Kolkata vs. ITO, Ward-37(4), Kolkata

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 1466/KOL/2023[2011-12]Status: DisposedITAT Kolkata06 Sept 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. No.1466/Kol/2023 Assessment Year: 2011-12 Sajjan Kumar Bansal……………....................………………....Appellant 125, B K Pual Avenue, West Bengal-700006. [Pan: Advpb8045Q] Vs. Ito, Ward-37(4), Kolkata.……………….…............................…..…..... Respondent Appearances By: Shri Vinod Jain, Fca, Appeared On Behalf Of The Assessee. Shri Abhishek Kumar, Jcit- Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : September 04, 2024 Date Of Pronouncing The Order : September 06, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 12.05.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Under Mistaken Belief That The Assessee Has Availed Vivad Se Vishwas Scheme, 2020 & He Treated The Appeal Has Deemed To Be Withdrawn As Per Clause 2 Of Section 4 Of The Direct Tax Vivad Se Vishwas Act, 2020. However, The Ld. Counsel For The Assessee Has Submitted That The Assessee Had Availed Vivad Se Vishwas Scheme In Respect Of Earlier Assessment Order Dated 31.03.2015 U/S 143(3)/147 Of The Act. Thereafter, The Assessment Was Again Reopened U/S 147 Of The Act And

Section 143(3)Section 147Section 250Section 4

Vishwas scheme, 2020 and he treated the appeal has deemed to be withdrawn as per clause 2 of section 4 of the Direct Tax Vivad Se Vishwas Act, 2020. However, the ld. counsel for the assessee has submitted that the assessee had availed Vivad Se Vishwas scheme in respect

Astt. Commisioner of Income Tax, Lucknow vs. M/S Apco Infratech Pvt. Ltd., Lucknow

In the result, appeal of the Revenue and Cross Objection of the assessee are dismissed, as indicated above

ITA 66/LKW/2017[2014-15]Status: DisposedITAT Lucknow05 Sept 2024AY 2014-15

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2014-15 The Asstt. Commissioner V. M/S Apco Infratech Pvt. Ltd Of Income Tax B-9, Vibhuti Khand Central Circle Ii Gomti Nagar Lucnow Lucknow Pan:Aadca5639H (Appellant) (Respondent) C.O. No.19/Lkw/2017 [In Ita No.66/Lkw/2017] Assessment Year: 2014-15 M/S Apco Infratech Pvt. Ltd V. The Asstt. Commissioner Of B-9, Vibhuti Khand Income Tax Gomti Nagar Central Circle Ii Lucknow Lucnow Pan:Aadca5639H (Cross Objector) (Respondent)

For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Neil Jain, CIT (DR)

Section 143(3)Section 194Section 80Section 80I

assessee is concerned, during the course of physical hearing, the ld. counsel for the assessee submitted that assessee opted for Direct Tax Vivad se Vishwas Scheme (VSVS) in relation to its cross objection in Form No 1 and Form No 2. Pursuant thereto, a certificate in Form ... considered under VSVS. 24. As per copy of Form No.3 (Form for Certificate under sub-section (1) of section 5 of the Direct Tax Vivad Se Vishwas Act, 2020) dated 23.12.2020 issued to the assessee by the designated authority, i.e., Ld. PCIT, Lucknow-1, the assessee opted for Direct Tax

Bisseswarlal Mannalal & Sons., Kolkata vs. ACIT, Cir-33, Kolkata.

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 1136/KOL/2023[2011-12]Status: DisposedITAT Kolkata04 Sept 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. No.1136/Kol/2023 Assessment Year: 2011-12 Bisseswarlal Mannalal & Sons...................………………....Appellant 12, Pretoria Street, 5Th Floor, Kolkata – 700 071. [Pan: Aacfb7736L] Vs. Acit, Circle-33, Kolkata.……………….…............................…..…..... Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Shri Sailen Samaddar, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : June 06, 2024 Date Of Pronouncing The Order : September 04, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 31.08.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Under Mistaken Belief That The Assessee Has Availed Vivad Se Vishwas Scheme, 2020 & He Treated The Appeal Has Deemed To Be Withdrawn As Per Clause 2 Of Section 4 Of The Direct Tax Vivad Se Vishwas Act, 2020. However, The Ld. Counsel For The Assessee Has Submitted That The Assessee Had Availed Vivad Se Vishwas Scheme In Respect Of Order Passed U/S 143(3) Of The Act Dated 10.03.14. Thereafter, The Assessment Was Reopened U/S 147 Of The Act By Issuing Notice U/S 148 Of The Act 23.03.16. The Ld. Counsel Has Submitted That The Assessee

Section 143(3)Section 147Section 148Section 250Section 4

Vishwas scheme, 2020 and he treated the appeal has deemed to be withdrawn as per clause 2 of section 4 of the Direct Tax Vivad Se Vishwas Act, 2020. However, the ld. counsel for the assessee has submitted that the assessee had availed Vivad Se Vishwas scheme in respect