“DTVSV scheme”

Settlement & AmnestyDTVSV 2020DTVSV 2020198 judgments

Judgments citing DTVSV scheme

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)

fact that the appeal which was withdrawn was arising out of penalty order passed u/s 272A(1)(c), for which an application under DTVSV Scheme 2020 was preferred, whereas for quantum appeal there was no such application made under DTVSV scheme. Due to inadvertent filing of withdrawal letter the quantum

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In the result, the appeal of the assessee is dismissed as withdrawn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

aforesaid Appeal no. ITA 2133/KOL/2024 dt. 21.07.2025. In the above matter, I will informed you that, the undersigned have Opted for The DTVSV Scheme, 2024 as enacted vide Finance (No. 2) Act, 2024 and thereby desire to withdraw the aforesaid appeal filed by me for the aforesaid period in respect

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

Form No. 1 and has received Form 2 from the Competent Authority intimating approval of petition 3 Anup Kumar HUF filed under the DTVSV Scheme, 2024 and Form 3 has been issued by the ld. Pr. CIT. The ld. CIT(Appeals) opined that as the Form 3 has been issued

Secureworks India Private Limited, Bengaluru vs. ACIT/DCIT, Circle - 6(1)(1), Bengaluru

In the result, appeal filed by the assessee is dismissed as withdrawn

ITA 2244/BANG/2024[2021-22]Status: DisposedITAT Bangalore10 Jul 2025AY 2021-22

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kit(Tp)A No.2244/Bang/2024 Assessment Year : 2021-22

For Appellant: Shri. Nanda Kishore, ARFor Respondent: Dr. Divya K. J, CIT(DR)(ITAT), Bangalore

withdrawal of appeal vide her application dated 01.07.2025 in which it has been stated that the assessee has opted to settle the issue under DTVSV Scheme, 2024 and has filed Form 1. It is also submitted that the designation authority has issued a certificate in Form 2 dated 23.06.2025 with

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

assessee by erroneously holding that the assessee had settled the dispute by opting for the Direct Tax Vivaad Se Vishwas Scheme, 2020 ('DTVSV Scheme') and in that view of the matter, the appellate order passed u/s 250 of the Act dated 28.10.2022 being factually perverse deserves to be set aside

Abusha Investment & Management Services LLP, Chennai vs. DCIT Non Corporate Circle 7(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 3417/CHNY/2024[2017-18]Status: DisposedITAT Chennai08 Jul 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr.Bhabagrahi Dash, CAFor Respondent: Mr.Shiva Srinivas, CIT

Section 2(47)Section 250Section 45(1)Section 45(4)

Rs.12,73,57,200/- under the head ‘capital gains’ has opted to settle the matter by paying the disputed tax under the head ‘DTVSV Scheme’ and has filed the following relevant Forms: 31-01-2025 Copy of Form 1 filed in the case of Amuda Capital Services ... hand of Abusha Investment & Management Services LLP :: 11 :: Rs.12,73,57,200/- u/s.45(4) of the Act by settling the same by DTVSV Scheme as noted supra by paying the tax as per the scheme. Therefore, the same addition made in the hands of the assessee needs to be deleted

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

That, therefore, it is requested to permit the appellant to withdraw the appeal pending before 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. 3. In result, this appeal

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)

above compliance and legal position, we respectfully request that the appeal proceedings in the above matter be treated as withdrawn and closed under the DTVSV Scheme. We request your kind office to take the above on record and dispose of the appeal accordingly.” 2. Considering the contents of the application

Jawahar Lal Jha, Patna vs. ITO, Ward-1(1), Muzaffarpur

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

ITA 702/PAT/2024[2010-11]Status: DisposedITAT Patna26 Jun 2025AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 702/Pat/2024 Assessment Year: 2010-2011 Jawaharlal Jha,…………..…….………..………Appellant Imlichatti, Amgola, Muzaffarpur, At Present Residing At 1St Floor, Sita Bhawan P.O. Gpo, P.S. Gandhi Maidan, Bihar-853202 [Pan:Aewpj3861J]] -Vs.- Income Tax Officer,……………………………....Respondent Ward-1(1), Muzaffarpur, Bihar Appearances By: Shri D.V. Pathy, Sr. Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kumar Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 23, 2025 Date Of Pronouncing The Order: June 26, 2025 O R D E R

Scheme) by filing Declaration in Form No. 1 and has received Form 2 from the Competent Authority intimating approval of petition filed under the DTVSV Scheme, 2024 and therefore, prayed before the Bench that the assessee may be allowed to withdraw this appeal. 3. On the other hand, ld. Departmental

Chanchal Sharma, New Delhi vs. Income Tax Officer, Ward-10(1), Hyderabad

ITA 410/HYD/2025[2015-16]Status: DisposedITAT Hyderabad26 Jun 2025AY 2015-16

Bench: THE HON'BLE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH Name of the Appellant: CHANCHAL SHRAMA

Section 143(3)Section 92

requested to withdraw the appeal. Also, we find that the aforesaid letter dated 16.04.2025 is accompanied by (i) Form 1 - Declaration under DTVSV Scheme, 2024; and (ii) Form 2 i.e. Certificate under sub- section (1) of Section 92 of the Finance (No.2) Act, 2024. For the sake of clarity ... aforesaid request letter, dt.16.04.2025 is culled out as under : 3 Chanchal Sharma 4. Considering the fact that the assessee had opted for DTVSV Scheme, 2024, we herein dismiss the captioned appeal as withdrawn. Before parting, we may herein observe that in case, if 4 Chanchal Sharma for any reason

Shreelekha Jagriti, Danapur vs. ITO, Ward-6(5), Patna

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

ITA 576/PAT/2024[2011-12]Status: FixedITAT Patna24 Jun 2025AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 576/Pat/2024 Assessment Year: 2011-2012 Shreelekha Jagriti,……………….………..………Appellant Flat No. B/702, Kashyap Green City Apartment, Kothwan, Rupaspur, Nahar Road, Danapur-801105, Bihar [Pan:Ajhpj8214B] -Vs.- Income Tax Officer,……………………………....Respondent Ward-6(5), Patna Appearances By: None (Withdrawal Application), Appeared On Behalf Of The Assessee Shri Ashwani Kumar Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 17, 2025 Date Of Pronouncing The Order: June 24, 2025 O R D E R

filing Declaration in Form No. 1 and has received Form 2 dated 31.01.2025 from the Competent Authority intimating approval of petition filed under the DTVSV Scheme, 2024 and therefore, prayed before the Bench that the assessee may be allowed to withdraw this appeal. 3. On the other hand, ld. Departmental

Kanta Depura, Kolkata West Bengal vs. I.T.O., Ward - 36(6), Kolkata

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

ITA 2461/KOL/2024[2017-18]Status: DisposedITAT Kolkata24 Jun 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250Section 91Section 91(2)Section 91(3)Section 92Section 92(2)

Vishwas Scheme, 2024 (in short VSV Scheme) and further submitted as under: “I hereby submit that I the undersigned have Opted for The DTVSV Scheme, 2024 as enacted vide Finance (No. 2) Act, 2024 and thereby desire to withdraw the aforesaid appeal filed by me for the aforesaid period

Doberman Security Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-2(2)(1), Bangalore

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

ITA 1827/BANG/2024[2019-20]Status: DisposedITAT Bangalore19 Jun 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2019-20

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

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

have heard the rival submissions and perused the materials available on record. As per the provisions of section 91(2) of the DTVSV Scheme, 2024, any appeal pending before the ITAT or CIT(A) in respect of disputed interest or disputed penalty or disputed fee or tax arrears shall ... deemed to have been withdrawn upon the issuance of certificate u/s 92(1) of the DTVSV Scheme, 2024. 6.1 On going through the form-1 filed on 11.3.2025 under DTVSV, 2024, we find that the assessee has already opted for VSVS, 2024. Further, we also take a note

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)

have heard the rival submissions and perused the materials available on record. As per the provisions of section 91(2) of the DTVSV Scheme, 2024, any appeal pending before the ITAT or CIT(A) in respect of disputed interest or disputed penalty or disputed fee or tax arrears shall ... deemed to have been withdrawn upon the issuance of certificate u/s 92(1) of the DTVSV Scheme, 2024. 5.1 On going through the letter along with the enclosures filed on 5.3.2025, we find that the Form No.2 i.e. Certificate under sub- section (1) of section 92 of the Finance

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)

have heard the rival submissions and perused the materials available on record. As per the provisions of section 91(2) of the DTVSV Scheme, 2024, any appeal pending before the ITAT or CIT(A) in respect of disputed interest or disputed penalty or disputed fee or tax arrears shall ... deemed to have been withdrawn upon the issuance of certificate u/s 92(1) of the DTVSV Scheme, 2024. 5.1 On going through the letter along with the enclosures filed on 19.5.2025, we find that the Form No.2 i.e. Certificate under sub- section (1) of section 92 of the Finance

Golden Realty, Mumbai vs. Deputy Commissioner of Income Tax 19(1), Mumbai

In the result, the appeal is dismissed

ITA 621/MUM/2025[2018-2019]Status: DisposedITAT Mumbai27 May 2025AY 2018-2019

Bench: Hon’Ble Shri Sandeep Gosain

Section 250

above said Appeal was due to be filed on 25 August 2024 but due to our impression that the case will fall under DTVSV Scheme 2024 and the matter will be settled as the demand is small and in order to avoid dispute and litigation and the Legal cost involved ... that there should be an appeal pending then only the scheme can be availed And as we are not eligible to opt the DTVSV Scheme we left with no other option other than File Appeal. Hence due to the said reason of wrong understanding we could not file the Appeal

Golden Realty, Mumbai vs. Assessing Officer National E Assessment Centre, Delhi

In the result, the appeal is dismissed

ITA 527/MUM/2025[2018-2019]Status: DisposedITAT Mumbai27 May 2025AY 2018-2019

Bench: Hon’Ble Shri Sandeep Gosain

Section 250

Pradip Jalan, Kolkata vs. A.C.I.T., Circle - 43, Kolkata

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

ITA 2444/KOL/2024[2013-2014]Status: DisposedITAT Kolkata26 May 2025AY 2013-2014

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2444/Kol/2024 Assessment Year: 2013-2014 Pradip Jalan,………………………………..………Appellant C/O. Mechanical Engineering Industries, 2Nd Floor, 113A, Manohar Das Katra, Kolkata-700007 [Pan:Acopj1980E] -Vs.- Assistant Commissioner Of Income Tax,...Respondent Circle-43, Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: None (Withdrawal Application), Appeared On Behalf Of The Assessee Shri Abhijit Adhikary, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 5, 2025 Date Of Pronouncing The Order: May 26, 2025 O R D E R

M/S Aarey Drugs Pharmacuticals Ltd, Mumbai vs. Central Circle 2(3), Mumbai

In the result, both the miscellaneous applications are allowed, whereas appeals filed by the Assessee are dismissed being withdrawn, with liberty as mentioned in para 8 of this order

ITA 1466/MUM/2024[2009-10]Status: DisposedITAT Mumbai23 May 2025AY 2009-10

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidara

For Appellant: Mr. Hifzur Rehmaan, Ld. ARFor Respondent: Shri Manoj Kumar Sinha, Ld. Sr.D.R

same is recalled. 8. Coming to the other aspect of the case, as the Assessee is willing to settle the dispute amicably through DTVSV Scheme 2024, which was available upto 30-04-2025 and has already filed Form-1 in this regard and undertakes to deposit the requisite amount

M/S Aarey Drugs Pharmaceuticals Ltd, Mumbai vs. Central Circle 2(3), Mumbai

In the result, both the miscellaneous applications are allowed, whereas appeals filed by the Assessee are dismissed being withdrawn, with liberty as mentioned in para 8 of this order

ITA 1465/MUM/2024[2008-09]Status: DisposedITAT Mumbai23 May 2025AY 2008-09

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidara

For Appellant: Mr. Hifzur Rehmaan, Ld. ARFor Respondent: Shri Manoj Kumar Sinha, Ld. Sr.D.R