“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

Judgments citing direct tax vivad se vishwas

Manohar Dealers Private Limited (Since Got Merged With Alert Consultants & Credit Private Limited), Kolkata vs. ITO, Ward 4(3), Kolkata

In the result, the appeal is dismissed as withdrawn with liberty as above

ITA 639/KOL/2025[2015-16]Status: DisposedITAT Kolkata30 Jul 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.639/Kol/2025 Assessment Year: 2015-16 Manohar Dealers Pvt. Ltd.(Since Got Merged With Alert Consultants & Credit Pvt. Ltd.)……...………………. …....Appellant 52 /1, Shakespeare Sarani, 16Th Floor, Kol-17. [Pan: Aafcm8400N] Vs. Ito, Ward-8(2), Kolkata…………………..……………………….…..... Respondent Appearances By: Shri Siddharth Agarwal, Adv., Appeared On Behalf Of The Appellant. Shri Kallol Mistry, Jcit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 29, 2025 Date Of Pronouncing The Order : July 30, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal By The Assessee Is Directed Against The Order Dated 30.01.2025 Passed By The Cit, Appeal Addl/Jcit(A)-2, Ahmedabad [In Short ‘Cit(A)’] Under Section 250 Of The Income-Tax Act, 1961. 2. At The Time Of Hearing, The Ld. Authorised Representative For The Assessee Submitted That The Assessee Has Opted To Settle The Dispute Under The Direct Tax Vivad Se Vishwas Scheme & Has Duly Filed Form No.1. However, Form No. 2 Acknowledging Acceptance Of The Declaration By The Competent Authority Has Not Yet Been Received. It Is Submitted That The Matter Is Likely To Be Resolved Under The Said Scheme In Due Course. In View Of The Above, The Assessee Sought Permission To Withdraw The Present Appeal, With Liberty To Seek Restoration Of The

Section 250

time of hearing, the Ld. Authorised Representative for the assessee submitted that the assessee has opted to settle the dispute under the Direct Tax Vivad se Vishwas scheme and has duly filed Form No.1. However, Form No. 2 acknowledging acceptance of the declaration by the competent authority

Rekha Rani, Ghaziabad vs. DCIT Circle-2(1)(1), Ghaziabad

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

ITA 3864/DEL/2024[2019-20]Status: DisposedITAT Delhi30 Jul 2025AY 2019-20

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 3864/Del/2024 (A.Y 2019-20) Rekha Rani Vs Dcit 8/147, Rajinder Nagar, Sector-3, Circle-2 (1)(1) Sahibabad, Ghaziabad, 201001, Ghaziabad Uttar Pradesh Pan: Aezpr3951G Appellant Respondent Assessee By Shri Siddhant Goel, Ca Revenue By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 30/07/2025 Date Of Pronouncement 30/07/2025 Order Per Yogesh Kumar, U.S. Jm:

Assessee filed a letter seeking to withdraw the present appeal on the ground that Assessee has opted to avail benefits of ‘Direct Tax Vivad se Vishwas Scheme, 2024’ (‘DTVSVS’) and also produced the Form No. 2 issued as per the scheme. 3. The ld. DR submitted no objection to withdraw

Candor Gurgaon One Realty Projects Pvt. Ltd. (Formerly Known As Unitech Realty Projects Pvt. Ltd.), Mumbai vs. DCIT Circle- 27(1), New Delhi

In the result, the appeal is considered dismissed as withdrawn

ITA 7787/DEL/2019[2012-13]Status: DisposedITAT Delhi30 Jul 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaassessment Year: 2012-13 Candor Gurgaon One Realty Vs Dcit, Projects Private Ltd., Circle-27(1), F 83, Profit Centre, Gate No.1, New Delhi. Mahavir Nagar, Near Pizza Hut Kandivali West, Mumbai – 400 067, Maharashtra. Pan: Aaacu8046K (Appellant) (Respondent) Assessee By : Shri K.M. Gupta, Advocate, Ms Shruti Khimta, Ar & Shri Jaskaran Singh, Advocate Revenue By : Ms Monika Singh, Cit-Dr & Ms Haspreet Singh Hansra, Sr. Dr Date Of Hearing : 23.07.2025 Date Of Pronouncement : 30.07.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 24.07.2019 Of The Commissioner Of Income-Tax (Appeals)-13, New Delhi (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals No.Itr 160/16-17 Arising Out Of The Appeal Before It Against The Order Dated 28.02.2015 Passed U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) By The Dcit, Circle-27(1), New Delhi (Hereinafter Referred To As The Ld. Ao).

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Ms Monika Singh, CIT-DR &

Section 143(3)

placed on record, submitted out on behalf of the assessee that the assessee has approached the competent authority for taking benefit of Direct Tax Vivad Se Vishwas Scheme, 2024 by submitting Form 1. It was also brought to our knowledge that relevant form No.2 has been issued in favour ... assessees. It was also submitted that the appeal will be settled according to the Direct Tax Vivad Se Vishwas Scheme, 2024 and, therefore, a request was made for withdrawal of the appeal with liberty to approach the Tribunal in case the appeal is not settled

Narayani Devi, Sirsa vs. Income Tax Officer Ward I, Sirsa

The appeal of the assessee is dismissed as withdrawn

ITA 1169/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh29 Jul 2025AY 2018-19

For Appellant: Shri Manish Kumar, C.A (Virtual Mode)For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

application was moved by the Ld. Counsel for the assessee wherein it was submitted that the assessee had opted out of the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV), and a declaration for settlement under the said scheme had been furnished. Pursuant thereto, a certificate in Form-4 dated ... case, it is noted that the assessee has settled the dispute arising from the impugned assessment order by opting out of the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV), and has expressed the desire to withdraw the present appeal. In view of the above, the appeal filed

Kailashchandra Haumanprasad Sugla, Solapur vs. ITO, Ward-1(1), Solapur

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

ITA 1555/PUN/2025[2015-16]Status: DisposedITAT Pune29 Jul 2025AY 2015-16

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1555/Pun/2025 िनधा"रण वष" / Assessment Year: 2015-16 Kailashchandra Haumanprasad V The Income Tax Officer, Sugla, S Ward-1(1), Solapur. 45/15, Samrat Chowk, Budhwar Peth, Prabhakar Nagar H/S, Solapur-413001. Maharashtra. Pan: Ahsps3244B Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte – Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 16/07/2025 Date Of Pronouncement 29/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal)-3, Chennai Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2015-16Dated 12.10.2023, Emanating From Order U/S.143(3) Of The Income Tax Act, 1961, Dated 26.12.2017. The Assessee Has Raised Following Grounds Of Appeal :

Section 143(3)Section 250Section 272A(1)(c)Section 41(1)Section 56(2)(vii)

page no.1 to 15 of the paper book which were copies of the Form Nos.1, 2, 3, 4 and 5 filed under Direct Tax Vivad se Vishwas Scheme(DTVSV). Submission of ld.Departmental Representative(ld.DR) : 3. The ld.DR for the Revenue accepted the contention of the ld.AR for the Assessee

Kanta Depura, Kolkata West Bengal vs. ITO, Ward 36(6), Kolkata

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

ITA 2133/KOL/2024[2014-15]Status: DisposedITAT Kolkata29 Jul 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Kanta Depura, 14/2, Old China Bazar Street, Cit (A), Nfac Room No. 186/187, 2 Nd Floor, Delhi Vs. Kolkata-700001, West Bengal (Appellant) (Respondent) Pan No. Adfpd0753K Assessee By : None (Withdrawal Application) Revenue By : None Date Of Hearing: 21.07.2025 Date Of Pronouncement: 29.07.2025

For Appellant: None (withdrawal application)For Respondent: None

Section 91Section 92

under Sub section (1) and undertaking under sub-section (4) of section 91 of the Finance (No. 2) Act, 2024 (Under the Direct Tax Vivad Se Vishwas Scheme, 2024) filed vide Acknowledgement Number -732521100291124 is enclosed herewith for your kind ready records. 2. Copy of Form 2-Certificate under ... Section (1) of Section 92 of the Finance (No. 2) Act, 2024 (Under the Direct Tax Vivad Se Vishwas Scheme, 2024) issued by the Pr. Commissioner of Income Tax-5, Kolkata vide DIN / Acknowledgment No. 777504331271224 is enclosed herewith for your kind ready records. 3. Tax Payment Challan

Ruchita Harlalka, Delhi vs. Income Tax Officer, Ward-1, Bongaigaon

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

ITA 197/GTY/2024[2015-16]Status: DisposedITAT Guwahati28 Jul 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: NoneFor Respondent: Shri Kausik Ray, DR

Section 147Section 250

this regard, I would like to inform your honour that I have decided to avail the wonderful opportunity of Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS, 2024) to end the tax disputes and buy peace of mind for the assessment made under section 147 r.w.s 144 of the Income ... proof of withdrawal of the ongoing appeal along with proof of payment. In this regard, as per the provisions of the Direct Tax Vivad Se Vishwas Act, 2024 (DTVSVS), I would hereby like to request your honour to allow the withdrawal of the aforesaid appeal, subject to acceptance

Ruchita Harlalka, Delhi vs. Income Tax Officer, Ward-1, Bongaigaon

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

ITA 196/GTY/2024[2014-15]Status: DisposedITAT Guwahati28 Jul 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: NoneFor Respondent: Shri Kausik Ray, DR

Section 147Section 250

Anup Kumar HUF, Patna vs. ACIT, Cent. Cir-1, Patna

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

ITA 192/PAT/2025[2014-15]Status: DisposedITAT Patna22 Jul 2025AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 192/Pat/2025 Assessment Year: 2014-2015 Anup Kumar Huf,…………………...….………Appellant 4A, Narayan Nilayam Apartment, Road No. 6 Rajendra Nagar, Patna-800016 Bihar [Pan:Aahha5422R] -Vs.- Assistant Commissioner Of Income Tax....Respondent Central Circle-1, Patna

Section 133ASection 142(1)Section 143(2)Section 246Section 251Section 5

Appeals), but the ld. CIT(Appeals) dismissed the appeal filed by the assessee stating that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 and has received Form 2 from the Competent Authority intimating approval

Hemson & Co., Vadodara vs. The Pr.CIT, Vadodara -1, Vadodara

In the result, appeal of the assessee is dismissed

ITA 649/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad22 Jul 2025AY 2018-19

Bench: Smt.Annapurna Gupta & Shri T.R.Senthil Kumarhemson & Co. Vs. The Pr.Cit C/O. Anil R.Shah, Ca Vadodara-1 Shreeji House,4Th Floor Vadodara – 390 007 B/H. M.J. Library Ellisbridge Ahmedabad – 380 006 Pan No. : Aaafh 9117 R (Appellant) .. (Respondent)

For Appellant: Ms. Kinjal Shah, ARFor Respondent: Shri Rignesh Das, CIT-DR

Section 143(3)

relating to the Assessment Year (AY) 2018-19. 2. At the outset, Ld.Counsel for the assessee has filed application under the Direct Tax Vivad Se Vishwas Scheme, 2024 and paid the tax and produced Form No.3 dated 09/05/2025 with Hemson & Co. vs. Pr.CIT-Vadodara-1 Asst.Year – 2018-19 acknowledgement No.959751650090525

Avinash Dattatray Muley, Pune vs. PCIT, Pune

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

ITA 624/PUN/2025[2020-21]Status: DisposedITAT Pune22 Jul 2025AY 2020-21

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2020-21

For Appellant: Shri Sarang GudhateFor Respondent: Shri Amol Khairnar, CIT-DR

Section 143(2)Section 143(3)Section 263Section 48Section 54B

filed appeal with Commissioner (Appeals) (hereinafter CIT (A)] against the impugned assessment order dated 19.09.2022 and thereafter the assessee filed application under Direct Tax Vivad Se Vishwas Scheme 2024 (hereinafter DTVSVS -2024) to settle the appeal filed with CIT (A) vide Form 1 filed ... proceedings u/s 263. 3. Under the facts and circumstances of the case and in law, since the assessee has applied under Direct Tax Vivad se Vishwas Scheme, 2024 hence, order u/s 263 for that year cannot be passed. 4. Under the facts and circumstances of the case

Great Eastern Retail Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 5(1), Kolkata

Appeal is allowed for statistical purposes

ITA 513/KOL/2025[2018-2019]Status: DisposedITAT Kolkata08 Jul 2025AY 2018-2019

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 143(3)Section 250Section 263Section 271DSection 4(2)Section 68

Certificate No. 952504360301220. In view of the above, the appeal is treated as in fructuous as per clause/section 4(2) of Direct Tax Vivad Se Vishwas Act. 2020. 3.0 purposes. Accordingly, the appeal is treated as dismissed for statistical purposes.” 2.1 The assessee has filed this appeal with the following ... pointed out that the Ld. CIT(A) has passed the impugned order under the mistaken belief that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme even when this was not the correct position. The Ld. AR briefly narrated the facts of the case and requested that this

Harshit Agarwal, Udaipur vs. ITO, Ward-1(2), Udaipur

Appeal is hereby dismissed as having been withdrawn

ITA 114/JODH/2021[2012-13]Status: DisposedITAT Jodhpur07 Jul 2025AY 2012-13

Bench: This Appellate Tribunal Order Dated 09.09.2021 Passed By Learned Cit(A), Relating To The Assessment Year 2012-13, As Thereby The Appeal Filed By The Assessee Against Penalty Order Dated 23.07.2015 Was Dismissed.

For Appellant: Yishu Geol, C.AFor Respondent: Shri Karni Dan, Addl, CIT(Sr.DR)

Section 271(1)(c)

application with prayer for withdrawal of this appeal due to the reason that the assessee has opted to avail of benefit of Direct Tax Vivad Se Vishwas Scheme, 2024. 4. Ld. AR for the appellant submits that copy of Form No. 2 has already been submitted with the application seeking

Shri Gaurav Puri S/O Shri Om Parkash, Jalandhar vs. Income Tax Officer Ward-3(5), Jalandhar

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

ITA 71/ASR/2024[2011-12]Status: DisposedITAT Amritsar07 Jul 2025AY 2011-12

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 71/Asr/2024 Assessment Year: 2011-12

Section 133(6)Section 144Section 147Section 250Section 5(2)

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA

ACIT, Central Circle, Patiala vs. M/S Gazebo Constructions Private Limited, Patiala

In the result, Revenue’s appeal is dismissed

ITA 674/CHANDI/2022[2013-14]Status: DisposedITAT Chandigarh07 Jul 2025AY 2013-14

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 674/Chd/2022 "नधा"रण वष" / Assessment Year : 2013-14 The Acit, Vs. M/S Gazebo Construction Central Circle, बनाम Private Limited, Patiala 616-A, Gurbax Colony, Patiala "थायी लेखा सं./Pan No: Aaccg8052F अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Deepak Aggarwal, Advocate राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Addl. Cit,Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 05.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 07.07.2025

For Appellant: Shri Deepak Aggarwal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT,Sr.DR

Section 133ASection 147Section 148Section 69C

Gazebo Construction Private Limited, Patiala 4 Tax Appellate Tribunal, Chandigarh, bearing ITA No. 658/CHD/2022. The appellant later opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV) in respect of the sustained addition and filed Form DTVSV-3 on 27.01.2025, requesting withdrawal of the appeal. Accordingly

Amba Industries, Patan vs. The Income Tax Officer, Ward-2, Patan

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

ITA 1989/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2011-12

Bench: Shri T.R Senthil Kumar & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Mohit R Balani, ARFor Respondent: Shri Kalpesh Rupavatia, Sr. DR

Section 143(3)

order dated 22.08.2024. Thus, the appeals were restored to the file of the registry. It is thereafter, the assessee filed applications under Direct Tax Vivad Se Vishwas Scheme, 2024 vide acknowledgement No.950920070300425 dated 30.04.2025. Thus, taking into consideration, the pendency of the above appeals, the Competent Authority is directed

Amba Industries, Patan vs. The Income Tax Officer, Ward-2, Patan

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

ITA 1988/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2010-11

Bench: Shri T.R Senthil Kumar & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Mohit R Balani, ARFor Respondent: Shri Kalpesh Rupavatia, Sr. DR

Section 143(3)

Boston Scientific India Pvt. Ltd., New Delhi vs. DCIT Circle 4(2), New Delhi

In the result, appeal of the assessee is dismissed as

ITA 871/DEL/2021[2016-17]Status: DisposedITAT Delhi02 Jul 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandraिनधा"रणवष"/Assessment Year: 2016-17 बनाम Boston Scientific India P. Ltd., Dcit, C-40/41, Okhla Indl. Area, Vs. Circle 4(2), Phase-2, New Delhi. New Delhi. Pan No.Aabcg9446Q अपीलाथ" Appellant ""यथ"/Respondent

Section 144C

Counsel through letter dated 01/07/2025 submitted that Assessee had opted to settle the disputes in appeal through 1 Direct Tax Vivad se Vishwas Scheme, 2024 and accordingly filed Form 1 on 24.12.2024 and Form 2 dated 20.05.2025 has been issued by Ld. CIT determining the tax liability for the assessment

Cowboys Agro Farmss Pvt.Ltd, Vaishali vs. ITO, Ward-1(3), Vaishali, Hajipur

Appeal is dismissed, having as being withdrawn

ITA 458/PAT/2024[2012-13]Status: DisposedITAT Patna30 Jun 2025AY 2012-13

Bench: Your Honour Subject To Issuance Of Form 4 Under Dtvsv Scheme, 2024.” 2. Considering The Application For Withdrawal Of The Present Appeal As Extracted Above, We Allow The Same.

Section 250

this case, the Ld. AR has placed on record documents pertaining to the settlement of the case under the Direct Tax Vivad Se Vishwas Scheme-2024 as under: “1. That the appellant had submitted application in the prescribed Form 1 under the Direct Tax Vivad Se Vishwas, Scheme

Pradeep Kumar Patel, Bhabua vs. Commissioner of Income-Tax (Appeals), Income Tax Department

Appeal is allowed to be withdrawn

ITA 346/PAT/2024[2017-18]Status: DisposedITAT Patna30 Jun 2025AY 2017-18

Bench: The Hon'Ble Income Tax Appellate Tribunal. Patna Bench For Assessment Year 2017-18 In The Case Of Shri Pradeep Kumar Patel (Pan: Apspp3773L), We Respectfully Submit As Under:

Section 250Section 91(2)Section 92(2)

Kumar Patel (PAN: APSPP3773L), we respectfully submit as under: 2 Pradeep Kumar Patel The assessee has duly opted for resolution under the Direct Tax Vivad Se Vishwas Scheme. 2024 (DTVSV-24) with respect to the disputed penalty in the said matter. Compliance under the scheme has been completed in full