“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

Judgments citing direct tax vivad se vishwas

Prakash Nayak, Bengaluru vs. Income Tax Officer Ward 5(3)(3), Bengaluru

In the result, the appeal filed by the Assessee is hereby dismissed under DTVSV 2024

ITA 941/BANG/2025[2016-17]Status: DisposedITAT Bangalore16 Sept 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2016-17

For Appellant: Shri Anoop Kumar Agarwal, .ARFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

fact that Form-4 has been issued by the revenue authority, we dismiss this appeal as the issue got resolved under the Direct Tax Vivad se Vishwas Scheme, 2024. However, before parting it is clarified that in the event the Competent Authority under DTVSV, 2024, for any reason, deems

Seaview Developers Private Limited, Mumbai vs. Assistant Commissioner of Income-Tax, Circle 77(1), New Delhi

ITA 2071/DEL/2025[AY 2017-18]Status: DisposedITAT Delhi12 Sept 2025

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalseaview Developers Limited, Asst. Cit, F-83, Profit Centre, Gate No.1, Circle-77(1), Nahavir Nagar, Near Pizza Hut, Vs. Delhi. Kandivali West, Maharastra-400067. Pan:Dels30274G (Appellant) (Respondent) Assessee By Shri Harmeet Singh, Ca Department By Shri Manish Gupta, Sr. Dr Date Of Hearing 08.09.2025 Date Of Pronouncement 08.09.2025

Section 250Section 91

submits that assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under The Direct Tax Vivad se Vishwas Scheme, 2024. It has been stated that necessary declaration in accordance with Section 91 of The Direct Tax Vivad se Vishwas

Ajay Shantilal Lalwani, Jalgaon vs. ITO Circle 1, Jalgaon

ITA 556/PUN/2025[2010-11]Status: DisposedITAT Pune11 Sept 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: N.O.N.E (Withdrawal Application)For Respondent: Shri Ratnakar Bhimrao Shelake

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA

3M India Limited, Bangalore vs. DCIT, Bangalore

In the result, appeal filed by the assessee is dismissed as withdrawn

ITA 168/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Sept 2025AY 2011-12

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Ms. Shruti Agarwal, A.RFor Respondent: Dr. Divya K.J., D.R

Section 143(3)Section 91(2)Section 92Section 92(1)

Bangalore Page 2 of 3 VSVS,2024 and filed the Form 1 DTVSV 2024 for the settlement of the disputes under the Direct Tax Vivad se Vishwas, 2024 and the ld. PCIT had already issued the Form-2 vide DIN/Acknowledgement No. 273618081080725 determining the refund of Rs.2

The Nanital Bank Ltd., Nanital vs. PCIT, Bareilly, Nanital

In the result, appeal filed by the Assessee is dismissed as

ITA 67/DDN/2024[2018-19]Status: DisposedITAT Dehradun10 Sept 2025AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 67/Ddn/2024 (A.Y 2018-19) The Nainital Bank Ltd. Vs Pcit H.O.- 7, Oaks Building, Nani Central Revenue Building, Bank House Mallital, Nainital, Kamla Nehru Marg, Civil Nainital, Uttarakhand Lines, Bareilly, Nainital, Pan: Aaact5714D Uttarakhand Appellant Respondent Assessee By Shri K. R. Rastogi, Ca Revenue By Sh. Amar Pal Singh, Jcit, Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 10/09/2025

dated 23/03/2024 for the Assessment Year 2018-19. 2. The Assessee’s Representative submitted that, Assessee has opted to avail benefits of ‘Direct Tax Vivad se Vishwas Scheme, 2024’ (‘DTVSVS’), therefore, sought for dismissal of the Appeal with a liberty to approach this Tribunal in case of rejection of application

Quintiles Inc., Mumbai vs. DCIT (It) Cir 3(3)(1), Mumbai

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

ITA 728/MUM/2017[2013-14]Status: DisposedITAT Bangalore09 Sept 2025AY 2013-14

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2012-13

For Appellant: NONEFor Respondent: Dr. Divya K.J., D.R

Section 143(3)Section 91(2)Section 92Section 92(1)

settle the cases under VSVS,2024 and filed the Form 1 DTVSV 2024 for the settlement of the disputes under the Direct Tax Vivad se Vishwas, 2024 and the ld. CIT had issued the Form-2 vide DIN/Acknowledgement No.862180271060225 for the AY 2012-13 & vide DIN/Acknowledgement No.862288181060225

Quintiles Inc., Mumbai vs. DCIT (Intl. Tax) Range 3(3)(1), Mumbai

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

ITA 2104/MUM/2016[2012-13]Status: DisposedITAT Bangalore09 Sept 2025AY 2012-13

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2012-13

For Appellant: NONEFor Respondent: Dr. Divya K.J., D.R

Section 143(3)Section 91(2)Section 92Section 92(1)

Indiawin Sports P. Ltd., Mumbai vs. ACIT (Central Circle) 6(2), Mumbai

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

ITA 260/MUM/2021[2017-18]Status: DisposedITAT Mumbai04 Sept 2025AY 2017-18

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharyassessment Year : 2017-18 Indiawin Sports Private Ltd., Asst. Commissioner Of 3Rd Floor, Court House, Income Tax, Lokmanya Tilak Marg, Vs. Central Circle-6(2), Dhobi Talao, Air India Building, Mumbai-400002 Nariman Point, Pan : Aadcr8195F Mumbai-400021 (Appellant) (Respondent) For Assessee : None For Revenue : Shri Virabhadra Mahajan, Sr.Dr Date Of Hearing : 03-09-2025 Date Of Pronouncement : 04-09-2025

For Appellant: NONEFor Respondent: Shri Virabhadra Mahajan, Sr.DR

under: “With reference to the captioned appeal, the Appellant submits that it has opted to settle the said appeal under the Direct Tax Vivad se Vishwas Scheme, 2024 ("VSV Scheme, 2024"). Accordingly, a declaration and waiver of right in Form No. 1 have been filed with the Designated Authority

Syntel Solutions (India) P. Ltd, Pune vs. Asst CIT Cir 10, Pune

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

ITA 1882/MUM/2017[2012-13]Status: DisposedITAT Mumbai04 Sept 2025AY 2012-13

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalsyntel Solutions (India) Pvt. Ltd., Ground Floor S2 Software, Block Plot No. B-1/B-2, Dehu Alandi Road Midc, Talwadi, Software Technology Park ............... Appellant Pune - 412114 Pan: Aadct5744N V/S

For Appellant: NoneFor Respondent: Shri Pravin Salunkhe, Sr.DR

Section 143(3)

seeking permission to withdraw the appeal on the basis that the tax dispute for the year under consideration has been settled under Direct Tax Vivad Se Vishwas Scheme, 2024 and the order for full and final settlement in Form no.4 has been issued by the Designated Authority after payment

Shri Kanhaiya Lal Saraf, Ambikapur (Cg) vs. The Income Tax Officer, Ambikapur, Ambikapur (Cg)

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

ITA 172/RPR/2017[2010-11]Status: DisposedITAT Raipur03 Sept 2025AY 2010-11

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.172/Rpr/2017 "नधा"रण वष" /Assessment Year : 2010-11 Shri Kanhaiya Lal Saraf Sadar Road, P.O Ambikapur, Dist. Sarguja (C.G) Pan: Apeps2292D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Ambikapur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 254(2)

assessee further carried the matter as second appeal before the ITAT, Raipur in ITA No.172/RPR/2017. Meanwhile, the Government of India notified the Direct Tax Vivad Se Vishwas Scheme, 2020 and for availing the aforesaid settlement scheme, the assessee as per the mandatory condition applied for withdrawal of the appeal before

Anju Neotia, Kolkata vs. I.T.O., Ward - 34(1), Kolkata

Appeal is allowed to be withdrawn

ITA 1339/KOL/2024[2015-2016]Status: DisposedITAT Kolkata27 Aug 2025AY 2015-2016

Bench: Your Lordship That In Order To Buy Peace & Avoid Unwanted Litigation, I Have Opted To Settle The Instant Matter By Way Of Making A Declaration Under The Direct Tax Vivad Se Vishwas Scheme, 2024. Accordingly, I Have Filed Form 1 As Prescribed Under The Aforesaid Scheme. In Response To Form Filed By Me, The Designated Authority Under Which My Jurisdiction Is Vested, Has Issued Form 2. A Letter For Withdrawal Of Appeal Was Filed Before Your Lordship On 15.01.2025 (Copy Enclosed) & Along With The Said Letter Copies Of Form 1 & Form 2 Were Also Submitted For Your Kind Perusal. Thereafter, I Have Filed Form 3 As Prescribed Under The Scheme & The Designated Authority Is In The Process Of Issuing Form

Section 250

peace and avoid unwanted litigation, I have opted to settle the instant matter by way of making a declaration under The Direct Tax Vivad Se Vishwas Scheme, 2024. Accordingly, I have filed Form 1 as prescribed under the aforesaid scheme. In response to form filed by me, the Designated Authority ... above, I would request your honour to treat the instant appeal as withdrawn and pass necessary orders as required under The Direct Tax Vivad Se Vishwas Scheme, 2024 and The Direct Tax Vivad Se Vishwas Rules, 2024. We hope you will do the needful at the earliest.” 1.2 Considering

Faurecia India Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle -8, Pune

In the result, appeal filed by the assessee is dismissed

ITA 821/PUN/2022[2018-19]Status: DisposedITAT Pune26 Aug 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 143(3)

letter dated 13.08.2025 seeking withdrawal of the appeal on the ground that the assessee has opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. The assessee has also received Form 2 from the competent authority. Ld. Departmental Representative has no objection for withdrawal of appeal

Saini Sabha Rewari, Rewari vs. ACIT, NFAC, Delhi

In the result, appeals filed by the Assessee are dismissed as

ITA 1215/DEL/2025[2011-12]Status: DisposedITAT Delhi26 Aug 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Assessment Year 2011-12 and 2012-13 respectively. 2. The Assessee’s Representative submitted that, Assessee has opted to avail benefits of ‘Direct Tax Vivad se Vishwas Scheme, 2024’ Saini Sabha Vs. ACIT (‘DTVSVS’) and submitted the applications for withdrawing the captioned Appeals, therefore, sought for dismissal of the Appeals

Saini Sabha Rewari, Rewari vs. ACIT, NFAC, Delhi

In the result, appeals filed by the Assessee are dismissed as

ITA 1214/DEL/2025[2012-13]Status: DisposedITAT Delhi26 Aug 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Mridul Jain HUF, Kanpur vs. Income Tax Officer, Ward 1(3)(1), Kanpur, Aayakar Bhawan

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

ITA 401/LKW/2023[2013-14]Status: DisposedITAT Lucknow25 Aug 2025AY 2013-14

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2013-14 Mridul Jain Huf V. The Income Tax Officer 1285, Y Block Ward 1(3)(1) Kidwai Nagar Kanpur Kanpur (U.P) Tan/Pan:Aahhm1605A (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Saurabh Dubey, D.R. O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Saurabh Dubey, D.R

Section 92

received by the Registry of this Office on 27.01.2025, vide which it has been submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV, 2024). The Ld. A.R. furnished a copy of Form No.2 [Certificate under sub-section (1) of section 92 of the Finance ... No.2) Act, 2024 (under the Direct Tax Vivad Se Vishwas Scheme, 2024)] issued by the Ld. Principal Commissioner of ITA No.401/LKW/2023 Page 2 of 2 Income Tax, Kanpur (designated authority), vide dated 08.01.2025. The prayer of the Ld. A.R. was that in view of the above, assessee may be permitted

ACIT Circle 22(2), New Delhi vs. Snapdeal Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 183/DEL/2023[2015-16]Status: DisposedITAT Delhi22 Aug 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No. 183/Del/2023 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Acit, Snapdeal Ltd., Circle-22(2), Room No.225E, Vs. Sproutbox Suryavilas, C.R. Building, 2Nd Floor, Suite-181-Tr4, First Floor, I.P. Estate, New Delhi. Phase-1, Tehkhand, New Delhi. Pan No.Aabcj8820B अपीलाथ" Appellant ""यथ"/Respondent

Section 250

time of hearing Ld. Counsel for the assessee stated that assessee had opted under the Direct Tax Vivad se Vishwas Scheme, 1 2024 and declaration in Form 1 has already been submitted by the assessee on 30.12.2024 under the scheme to settle the disputes in the present appeal and Form

Chhaya Masurkar, Balaghat vs. National Faceless Assessment Center Jurisdiction Officer- ITO, Balaghat, Delhi

In the result, the appeal of the assessee is dismissed

ITA 27/JAB/2024[2013-14]Status: DisposedITAT Jabalpur21 Aug 2025AY 2013-14

Bench: Shri Anadee Nath Misshrachhaya Masurkar V. National Faceless 1 Ward No.9 Ram Mandir Road, Assessment Centre Katangi, Madhya Pradesh- Jurisdiction Officer-Ito, 481445. Balaghat Delhi. Tan/Pan:Cakpm8662A (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, C.A. Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (1). The Present Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 13.02.2024 Order Passed By The Ld. Commissioner Of Income Tax (Appeals) (Hereinafter Referred As To “Cit(A)”)/National Faceless Appeal Centre (Nfac), Delhi, Pertaining To The Assessment Year 2013-14. The Grounds Of Appeal Of The Assessee Are As Under: -

For Appellant: Shri Vijay Bagrecha, C.AFor Respondent: Shri Alok Bhura, Sr. CIT(DR)

Section 144Section 147Section 148

Authorized Representative (“Ld. AR”, for short) for the assessee informed us that the assessee has opted to settle the aforementioned appeal under Direct Tax Vivad se Vishwas Scheme, 2024 (“DTVSVS”, for short) and that the Designated Authority has already issued Form -2 under DTVSVS, 2024. He also drew our attention

Sandhya Pandit, Balaghat vs. Income Tax Officer, Balaghat

In the result, the appeal of the assessee is dismissed

ITA 21/JAB/2024[2014-15]Status: DisposedITAT Jabalpur21 Aug 2025AY 2014-15

Bench: Shri Anadee Nath Misshrasandhya Pandit V. Income Tax Officer Near Lilhare Clinic, Baihar Railway Station Rd, Itwari Road Balaghat, Balaghat H.O. Ganj, Chitragupt Nagar, Balaghat, Balaghat-481001. Balaghat, Madhya Pradesh-481001. Tan/Pan:Alnpp9235G (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, C.A. Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (1). The Present Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 23.12.2023 Order Passed By The Ld. Commissioner Of Income Tax (Hereinafter Referred As To “Acit”)/National Faceless Appeal Centre (Nfac), Delhi, Pertaining To The Assessment Year 2014-15. The Grounds Of Appeal Of The Assessee Are As Under: -

For Appellant: Shri Vijay Bagrecha, C.AFor Respondent: Shri Alok Bhura, Sr. CIT(DR)

Section 143(3)Section 156Section 250Section 50C

Shankar Vadhavani, Balaghat vs. Income Tax Officer, Balaghat

In the result, the appeal of the assessee is dismissed

ITA 14/JAB/2024[2015-16]Status: DisposedITAT Jabalpur21 Aug 2025AY 2015-16

Bench: Shri Anadee Nath Misshrashankar Vadhavani V. Income Tax Officer, Ward No.6, Balaghat, Madhya Balaghat Pradesh-481001. Ito, Ward, Balaghat, Railway Station Road, Madhya Pradesh-481001 Tan/Pan: Aespk6562K (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, C.A. Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (1). The Present Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 19.12.2023 Order Passed By The Ld. Addl. Commissioner Of Income Tax (Hereinafter Referred As To “Acit”)-12, Delhi, Pertaining To The Assessment Year 2015-16. The Grounds Of Appeal Of The Assessee Are As Under: -

For Appellant: Shri Vijay Bagrecha, C.AFor Respondent: Shri Alok Bhura, Sr. CIT(DR)

Authorized Representative (“Ld. AR”, for short) for the assessee informed us that the assessee has opted to settle the aforementioned appeal under Direct Tax Vivad se Vishwas Scheme, 2024 (“DTVSVS”, for short) Page 2 of 3 and that the Designated Authority has already issued Form -1 and Form-2 under

Rohit Jain, Jaipur vs. ITO Ward 3(3) Gurgaon, Gurgaon

Appeal is dismissed as withdrawn, subject to all just exceptions

ITA 5911/DEL/2024[2017-18]Status: DisposedITAT Delhi21 Aug 2025AY 2017-18

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Vs. Income Tax Officer, Sh. Rohit Jain, C/O-Ca R.S. Poonia, D-82B, Ward-3(3), Siwad Area, Krishna Marg, Gurgaon Bapu Nagar, Jaipur, Rajasthan Pan: Amqpj9349B (Appellant) (Respondent) Assessee By Ms. Payal Jhorar, Adv. Department By Sh. Manoj Kumar, Sr. Dr

Section 144

AMQPJ9349B) Respected Members, “With reference to above subject we request you that: - 1. Assessee opted for the DIRECT TAX VIVAD SE VISHWAS SCHEME, 2024 (DTVSV-2024) and submitted Form No. 1 on 20.12.2024. 2. That further, appellant received Form No. 2 under VSVS Scheme on 15.01.2025 from the Income Tax ... dated 29.01.2025, as per Form No. 2 With reference to above subject we request you that:- 1. Assessee opted for the DIRECT TAX VIVAD SE VISHWAS SCHEME, 2024 (DTVSV-2024) and submitted Form No. 1 on 20.12.2024. 2. That further, appellant received Form No. 2 under VSVS Scheme