“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

Judgments citing direct tax vivad se vishwas

Shri Shamlal Shivandas Rajpal Prop M.S Hiralal Trading Co., Malkapur vs. Income Tax Officer Ward-2, Khamgaon

In the result, appeal of the assessee is dismissed as withdrawn

ITA 407/NAG/2023[2014-15]Status: DisposedITAT Nagpur20 Jun 2025AY 2014-15

Bench: Shri N.K. Choudhry

For Appellant: Shri Abhay Agrawal &For Respondent: Shri Anand Nagrale, Ld.Sr. DR

short, “AY”) 2014-15. 2. The assessee with an intention to settle the dispute, has already been filed Form No.1 under Direct Tax Vivad Se Vishwas 2 ITA.No. 407/NAG/2023 Scheme , 2024 (for short, “VSV Scheme, 2024”) and the Revenue Department has issued Form No.2. The assessee is ready to deposit

Ramesh Kishorilal Kanojiya, Nagpur vs. ITO Ward-2(3), Nagpur

In the result, appeals of the assessee for A

ITA 430/NAG/2024[2021-22]Status: DisposedITAT Nagpur19 Jun 2025AY 2021-22

Bench: Shri Narendra Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Suren DuragkarFor Respondent: Shri Anand Nagrale

Section 250

Kishorilal Kanojiya ITA no.429 & 430/Nag./2024 3. The assessee, with an intention to settle the dispute, has already filed Form no.1, under Direct Tax Vivad Se Vishwas Scheme, 2024, (for short, “VSV Scheme, 2024”) for both the assessment years under consideration and ready to deposit the requisite amount

Ramesh Kishorilal Kanojiya, Nagpur vs. ITO Ward 2(3), Nagpur

In the result, appeals of the assessee for A

ITA 429/NAG/2024[2020-21]Status: DisposedITAT Nagpur19 Jun 2025AY 2020-21

Bench: Shri Narendra Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Suren DuragkarFor Respondent: Shri Anand Nagrale

Section 250

Dinesh Eknath Kumbhare, Nagpur vs. Income Tax Officer, Ward - 4(5), Nagpur

In the result, appeal of the Assessee is dismissed as withdrawn with liberty as mentioned above

ITA 578/NAG/2024[2017-18]Status: DisposedITAT Nagpur18 Jun 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry

For Appellant: NoneFor Respondent: Shri Anand Nagrale, Sr.DR

Section 250

dated 25/02/2025 submitted before the Tribunal on 16/05/2025, the assessee in order to settle the dispute has filed Form No.1 under the Direct Tax Vivad se Vishwas Scheme, 2024 and the designated authority of the Revenue Department, has also issued Form No.2 on dated 13/02/2025. Thus, considering the aforesaid peculiar

M/S Jain Spice Foods Private Limited, Nagpur vs. M/S Jain Spice Foods Private Limited, Nagpur

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

ITA 314/NAG/2019[2011-12]Status: DisposedITAT Nagpur17 Jun 2025AY 2011-12

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Anand Nagrale

assessment year 2011–12 2. The assessee, with an intention to settle the dispute, has already filed Form no.1, under Direct Tax Vivad Se Vishwas Scheme, 2024, (for short, “VSV Scheme, 2024”) and has already paid 2 M/s. Jain Spice Foods Pvt. Ltd. ITA no.314/Nag./2019 ready to deposit

Income Tax Officer 23 3 6, Mumbai vs. Sushiladevi Nandkishore Didwania, Mumbai

In the result, both appeals by the Revenue are dismissed

ITA 432/MUM/2025[2014]Status: DisposedITAT Mumbai17 Jun 2025

Bench: Ms. Padmavathy Sshri Sandeep Singh Karhailita No.433/Mum/2025 (Assessment Year : 2014–15) (Assessment Year : 2015–16) Income Tax Officer-23(3)(6), Room No.610, 6Th Floor, Piramal Chambers, Lal Baug, Mumbai Maharashtra - 400002 ……………. Appellant Pan – Aftpd5770L V/S Sushiladevi Nandkishore Didwania, 216, Room No.3, Ist Floor, Kalbadevi Road, Mumbai ……………. Respondent Maharashtra - 400002 Assessee By : Shri Vimal Punmiya, Ca Revenue By : Shri Swapnil Choudhary, Sr.Ar

For Appellant: Shri Vimal Punmiya, CAFor Respondent: Shri Swapnil Choudhary, Sr.AR

Section 250

time of the hearing, the learned AR, appearing for the assessee, submitted that the assessee has opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and filed the declaration in Form no.1 in respect of both ITA No.432 & 433/Mum/2025 (A.Ys. 2014-15 & 2015-16) 2 assessment years. The learned ... assessee has also paid the said amount. Furthermore, Form no.3 in respect of both assessment years has also been issued under the Direct Tax Vivad Se Vishwas Scheme, 2024. Accordingly, the learned AR prayed that the present appeals may be dismissed with the liberty to reinstate the appeals

Shilpa Steel and Power Ltd., Nagpur vs. ACIT Circle 2, Nagpur

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

ITA 25/NAG/2024[2016-17]Status: DisposedITAT Nagpur16 Jun 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh V. LoyaFor Respondent: Shri Abhay Marathe (through virtual)

Section 250

Year (for short, “A.Y.”) 2022-23. 2. The assessee, with an intention to settle the dispute, has already filed Form no.1, under Direct Tax Vivad Se Vishwas Scheme, 2024, (for short, “VSV Scheme, 2024”) and ready to deposit the requisite amount to be determined by the Revenue Authority. The learned

Lm Wind Power Blades (India) Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle-4(1)(1), Bangalore

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

ITA 275/BANG/2021[2016-17]Status: DisposedITAT Bangalore16 Jun 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadav

For Appellant: Respondent byFor Respondent: Date of Hearing

Section 91(2)Section 92Section 92(1)

quantum assessment under VSVS, 2024 and accordingly filed the Form 1 DTVSV 2024 for the settlement of the disputes under the Direct Tax Vivad se Vishwas, 2024 and the ld. Principal CIT, Bangalore-2 had issued the Form-2 dated IT(TP)A No.275/Bang/2021 M/s. LM Wing Power Blades (India

Crrc Zhuzhou Locomotive Co Ltd, Mumbai vs. ACIT International Taxation Circle 2(1)(1), Mumbai

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

ITA 507/MUM/2022[2018-19]Status: DisposedITAT Mumbai13 Jun 2025AY 2018-19

Bench: Shri Saktijit Dey & Shri Vikram Singh Yadav

For Appellant: Ms. Rajnandini ShuklaFor Respondent: Ms. Kavita P. Kaushik, Sr.DR

Mumbai on 24 June 2025. In this regard, we respectfully submit that the Appellant has opted to settle the disputes under "The Direct Tax Vivad se Vishwas Scheme, 2024' ('VsV Scheme'), and the Designated Authority has issued Form No. 4, confirming the full and final settlement of the tax arrears

Crrc Zhuzhou Locomotive Co Ltd (Earlier Known As Csr Zhuzhou Electric Locomotive Co Ltd), Mumbai vs. ACIT (It) Circle 2(1)(1), Mumbai

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

ITA 506/MUM/2022[2019-20]Status: DisposedITAT Mumbai13 Jun 2025AY 2019-20

Bench: Shri Saktijit Dey & Shri Vikram Singh Yadav

For Appellant: Ms. Rajnandini ShuklaFor Respondent: Ms. Kavita P. Kaushik, Sr.DR

Rajendra Noniya, Kedla Colliery vs. ITO Ward 2(3) Ramgarh, Srijee Sadan

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

ITA 224/RAN/2023[2015-16]Status: DisposedITAT Ranchi12 Jun 2025AY 2015-16

Bench: Us That The Assessee Wants To Withdraw The Present Appeal Since It Has Opted To Avail Benefit Of Vivad Se Vishwas Scheme, 2024 & In Its Submission, The Assessee Has Also Enclosed Copies Of Form No. 1 Issued By The Pr. Cit Of Income Tax, Approving The Applications Filed By The Assessee Under The Vivad Se Vishwas Scheme, 2024. It Is Stated That The Assessee Does Not Wish To Pursue The Present Appeal Since Their Application Under Vivad Se Vishwas Scheme, 2024 Has Been Approved By The Income Tax Department & Requested That Their Application For Withdrawal Of Appeal May Please Be Accepted.

For Appellant: None (withdrawal petition)For Respondent: Smt. Rinku Singh, CIT DR

Section 91

made in sub-Section (1) and Undertaking given under sub-Section (4) of Section 91 of the Finance (No.2) Act, 2024 of Direct Tax Vivad se Vishwas Scheme, 2024 for the purpose of withdrawal of appeal. In the light of the provisions made in the Scheme and after considering

DCIT, Pune vs. Honeywell Automation India Limited, Pune

In the result, the appeal filed by the Revenue is dismissed as “withdrawn”

ITA 1821/PUN/2024[2008-09]Status: DisposedITAT Pune12 Jun 2025AY 2008-09

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2008-09

For Appellant: Ms Vijayalaxmi (through virtual)For Respondent: Shri Vishwajit Shinde, Jt. CIT

Revenue has filed an application seeking withdrawal of the appeal on the ground that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and Form No.4 has already been issued to the assessee on 11.06.2025 by the PCIT-1. The Ld. DR accordingly submitted that the appeal

Coffeeday Hotels & Resorts Private Limited, Bangalore vs. DCIT, Circle-2(1)(1), Bangalore

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

ITA 738/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Jun 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Sri Ravish Rao, A.RFor Respondent: Sri Balusamy N., D.R

Section 250Section 91(2)Section 92Section 92(1)

quantum assessment under VSVS, 2024 and accordingly filed the Form 1 DTVSV 2024 for the settlement of the disputes under the Direct Tax Vivad se Vishwas, 2024 and the Coffeeday Hotels and Resorts, Bangalore Page 2 of 3 ld. Principal CIT, Bangalore-2 had issued the Form-2 dated

Ram Krishna Khandelwal HUF, Dhanbad vs. ITO, Ward 2(1), Dhanbad

In the result, the captioned appeal is dismissed as withdrawn

ITA 295/RAN/2024[2016-17]Status: DisposedITAT Ranchi10 Jun 2025AY 2016-17

Bench: Before S/Shri George Mathanshri George Mathan & Ratnesh Nandan Sahay & Ratnesh Nandan Sahay & Ratnesh Nandan Sahayassessment Year: 2016-17 Ram Krishna Ka Ram Krishna Kandelwal, Huf, Vs. Assessment Unit, Nfac, Delhi Assessment Unit, Nfac, Delhi Patherdih, Patherdih, Sudamdih Sudamdih Road, Road, Dhanbad Pan/Gir No.Aakhrs 5187 D Aakhrs 5187 D (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: None (withdrawal petition)For Respondent: Shri Khub Chand Pandya, Sr DR

Section 91

Sh. Mahesh Kumar Goyal, Ludhiana vs. ACIT, C-6, Ludhiana

The appeal of the assessee stand dismissed as withdrawn subject to liberty to the assessee to

ITA 1372/CHANDI/2018[2007-08]Status: DisposedITAT Chandigarh09 Jun 2025AY 2007-08

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Ashwani Kumar (CA) – Ld. ARFor Respondent: Dr Ranjit Kaur (Addl. CIT) – Ld. Sr. DR

outset, sought withdrawal of the captioned appeal on the ground that the assessee has settled the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 and Form No.2 has already been issued to the assessee which has been placed on record. The same was not objected

The Krishna Farmers Service Cooperative Society Limited, Jaggaiahpet vs. Income Tax Officer, Ward -1(3), Vijayawada

ITA 131/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam02 Jun 2025AY 2018-19

1 ITA 131/Viz/2025 The Krishna Farmers Service Coop Society Lte vs. ITO आयकर अपीलीय अधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME

Halliburton Technology India, Private Limited, Pune vs. ACIT, Circle 1(1), Pune

In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’

ITA 1224/PUN/2024[2017-18]Status: DisposedITAT Pune02 Jun 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1224/Pun/2024 िनधा"रण वष" / Assessment Year : 2017-18 Halliburton Technology India Vs. Acit, Circle-1(1), Pune. Private Limited, 100, 101 Sai Radhe, Kennedy Road, Suite 400, Pune- 411001. Pan : Aabch7818P Appellant Respondent Assessee By Shri Shashank A. Mehta (Virtual) : Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 02.06.2025 Date Of Pronouncement : 02.06.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 09.12.2023 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2017-18. 2. When The Matter Was Called For Hearing, Ld. Ar Of The Assessee Filed An Application Seeking Withdrawal Of The Above

For Respondent: Shri Ramnath P. Murkunde

application seeking withdrawal of the above 2 captioned appeal in the light of the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and in this regard copy of Form 1 and Form 2 under DTVSVS, 2024 was also filed by the assessee ... appellant to revive the appeal proceedings, in the event of the Pr. Commissioner of Income Tax declining to issue Final Certificate under Direct Tax Vivad Se Vishwas Scheme, 2024 for whatsoever reasons. Accordingly, the appeal of the assessee stands dismissed as withdrawn. 5. In the result, the appeal filed

Parminder Singh, Amritsar vs. Income Tax Officer Ward 2(2) Amritsar, Amritsar

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

ITA 34/ASR/2024[2017-2018]Status: DisposedITAT Amritsar30 May 2025AY 2017-2018

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

For Appellant: Withdrawal ApplicationFor Respondent: (3) The CIT concerned

Section 250(6)Section 92(1)

above assessee has filed written request for withdrawal of the appeal due to the reasons that he has filed application under “Direct Tax Vivad Se Vishwas Scheme-2024”, for settlement of disputes relating to tax arrears, in respect of the assessment year stated above. 3. Documentary evidence in Form

Raghoba Ramchandra Sadekar, Sindhudurg vs. Income Tax Officer, Ward 1, Kudal

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

ITA 1500/PUN/2024[2013-14]Status: DisposedITAT Pune30 May 2025AY 2013-14

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: NoneFor Respondent: Shri A. D. Kulkarni

Section 69A

today through e-mail without any physical/virtual hearing wherein it has been stated that the client has filed a declaration under the Direct Tax Vivad Se Vishwas Scheme, 2024 and therefore requested to adjourn the hearing. Considering this situation that the assessee has opted for Direct Tax Vivad Se Vishwas ... been paid by the assessee on 26.05.2025. 5. Considering the fact that the assessee has settled the tax dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 and the prayer made in the application dated 29.05.2025, we hereby dismiss the instant appeal as withdrawn. However, liberty is granted

Karthick Natarajan, Anna Nagar, Madurai vs. DCIT, Int Taxn Circle, Income Tax Office, Cr Building, Madurai

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

ITA 2106/CHNY/2024[2017-18]Status: DisposedITAT Chennai29 May 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr. T.Vasudevan, AdvocateFor Respondent: Mr. AR.V.Sreenivasan, CIT

Section 271(1)(C)

before the Hon’ble High Court has been withdrawn vide order dated 09.01.2025 as the assessee opted for the benefit under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Before us also, the ld. counsel for the Assessee informed that Form No.4 DTVSV has been issued on 06.05.2025. Hence ... prayed that the present penalty appeal does not survive as the quantum appeal has been settled under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. 3. Accordingly, noting the fact that the assessee in quantum appeal is already settled dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV