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“DTVSV scheme”

Settlement & AmnestyDTVSV 2020DTVSV 2020198 judgments

Judgments citing DTVSV scheme

Utv Software Communications Pvt. Ltd, Mumbai vs. ACIT Cir 16(1), Mumbai

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 2524/MUM/2022[2018-19]Status: DisposedITAT Mumbai24 Mar 2025AY 2018-19

Bench: Shri. Narendra Kumar Billaiya, Am & Ms. Kavitha Rajagopal, Jm Utv Software Communications The Assistant Commissioner Of Private Limited Income Tax, Circle – 16(1) Room No. 467, 4Th Floor, Aayakar Star House, Urmi Estate, 95, Ganpatrao Vs. Kadam Marg, Lower Parel (W), Bhavan, Maharishi Karve Road, Mumbai – 400 013. Mumbai – 400020. Pan/Gir No. Aaacu4122G (Appellant) : (Respondent) Assessee By : Ms. Simran Keswani Respondent By : Shri. Pankaj Kumar, (Cit Dr) Date Of Hearing : 24.03.2025 Date Of Pronouncement : 24.03.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Final Assessment Order Dated 30.07.2022 Of The Learned Assessing Officer (‘Ld. Ao’ For Short), Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (‘The Act'), Pursuant To The Direction Of The Hon'Ble Dispute Resolution Panel (‘Hon'Ble Drp’ For Short) Dated 29.06.2022 U/S. 144C(5) Of The Act, Pertaining To The Assessment Year (‘A.Y.’ For Short) 2018-19. 2. The Assessee Intends To Withdraw The Present Appeal & Had Made A Written Submission On March, 2025 To That Effect Stating That The Assessee Has Opted To Settle The Dispute Utv Software Communications Private Limited Through The Direct Tax Vivad Se Vishwas Scheme, 2024 Along With The Relevant Forms As Per The Dtvsv 2024 Scheme. 3. Upon Perusal Of The Same, We Deem It Fit To Dismiss The Appeal Filed By The Assessee As Withdrawn With The Liberty That The Assessee May Revive The Appeal If The Same Has Not Been Settled In The Dtvsv Scheme, If & When Necessary. 4. In The Result, The Appeal Filed By The Assessee Is Dismissed As Withdrawn. Order Pronounced In The Open Court On 24.03.2025 (Narendra Kumar Billaiya)Mumbai; Dated: 24.03.2025 Karishma J. Pawar (Stenographer) Copy Of The Order Forwarded To: 1. The Appellant 2. The Respondent 3. Cit- Concerned 4. Dr, Itat, Mumbai 5. Guard File By Order

For Appellant: Ms. Simran KeswaniFor Respondent: Shri. Pankaj Kumar, (CIT DR)
Section 143(3)Section 144C(5)

assessee as withdrawn with the liberty that the assessee may revive the appeal if the same has not been settled in the DTVSV scheme, if and when necessary. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court

Assistant Commissioner of Income Tax, Circle-3, Nagpur vs. Sumeet Rameshchandra Bajoriya, Yavatmal

In the result, appeals filed by the assessee dismissed

ITA 256/NAG/2024[2013]Status: DisposedITAT Nagpur21 Mar 2025

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe

learned Counsel for the assessee submitted before us that the assessee has opted for the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVsV Scheme, 2024) and hence he may be permitted to withdraw these appeals. He, however, requested the Bench that in the event of Department’s decision ... Counsel for the assessee as aforesaid, we are of the opinion that in case, the assessee does not succeed on the declaration filed under DTVsV Scheme, in that event the assessee will be at liberty get these appeals restored in its original position by filing Miscellaneous Applications and recall this

Incom Tax Officer, Ward -2, Akola vs. Shri Sagar Vasant Khandelwal, Akola

In the result, appeals filed by the assessee dismissed

ITA 275/NAG/2019[2011-12]Status: DisposedITAT Nagpur21 Mar 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe

learned Counsel for the assessee submitted before us that the assessee has opted for the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVsV Scheme, 2024) and hence he may be permitted to withdraw these appeals. He, however, requested the Bench that in the event of Department’s decision ... Counsel for the assessee as aforesaid, we are of the opinion that in case, the assessee does not succeed on the declaration filed under DTVsV Scheme, in that event the assessee will be at liberty get these appeals restored in its original position by filing Miscellaneous Applications and recall this

Income Tax Officer, Ward -2, Akola vs. Shri Gaurav Vasant Khandelwal, Akola

In the result, appeals filed by the assessee dismissed

ITA 274/NAG/2019[2011-12]Status: DisposedITAT Nagpur21 Mar 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe

learned Counsel for the assessee submitted before us that the assessee has opted for the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVSV Scheme, 2024) and hence he may be permitted to withdraw these appeals. He, however, requested the Bench that in the event of Department's decision ... Counsel for the assessee as aforesaid, we are of the opinion that in case, the assessee does not succeed on the declaration filed under DTVsV Scheme, in that event the assessee will be at liberty get these appeals restored in its original position by filing Miscellaneous Applications and recall this

Shaikh Izharul Haque Siddique, Bihar vs. ITO, Siwan

In the result, this appeal is dismissed, having been withdrawn

ITA 450/PAT/2024[2013-14]Status: DisposedITAT Patna20 Mar 2025AY 2013-14
Section 250

this appeal revived through a miscellaneous application, in case, for whatever reasons, he does not succeed for a final settlement under the DTVSV Scheme, 2024. 3. In the result, this appeal is dismissed, having been withdrawn. Order pronounced on 20.03.2025 Sd/- (Duvvuru RL Reddy) Vice President Dated

Malay Corporate Services Private Limited, Ahmedabad vs. The Income Tax Officer, Ward-2(1)(1), Ahmedabad

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

ITA 421/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad13 Mar 2025AY 2012-13

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year: 2012-13

light of this, the appeal is dismissed as withdrawn. However, in the event the assessee fails to avail the benefit of DTVSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before the Tribunal in accordance with

Nandkishor Mahadevbhai Koshti, Ahmedabad vs. The Income Tax Officer, Ward- 3(2)(8), Ahmedabad

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

ITA 241/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad13 Mar 2025AY 2011-12

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year: 2011-12

light of this, the appeal is dismissed as withdrawn. However, in the event the assessee fails to avail the benefit of DTVSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before the Tribunal in accordance with

Nishit Maheshkumar Shah, Ahmedabad vs. The Income Tax Officer, Ward-1(3)(1)(Previous Ward- 5(2)(3)), Ahmedabad

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

ITA 1008/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad13 Mar 2025AY 2014-15

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year: 2014-15

light of this, the appeal is dismissed as withdrawn. However, in the event the assessee fails to avail the benefit of DTVSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before the Tribunal in accordance with

Dipesh Arjunbhai Singodia, Anand vs. The Tio, Ward-3, Anand

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

ITA 583/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad13 Mar 2025AY 2012-13

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year: 2012-13

light of this, the appeal is dismissed as withdrawn. However, in the event the assessee fails to avail the benefit of DTVSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before the Tribunal in accordance with

Nexus One, Bangalore vs. Income Tax Officer, Ward-7(2)(3), Bangalore

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

ITA 2053/BANG/2024[2016-2017]Status: DisposedITAT Bangalore12 Mar 2025AY 2016-2017

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: N O N EFor Respondent: Sri Netrapal M.S., 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. 4.1 On going through the letter along with the enclosures filed on 13.12.2024, we find that the Form No.2 i.e. Certificate under sub- section (1) of section 92 of the Finance

Nexus One, Bangalore vs. Income Tax Officer, Ward 7(2)(3), Bengaluru

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

ITA 2052/BANG/2024[2015-2016]Status: DisposedITAT Bangalore12 Mar 2025AY 2015-2016

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: N O N EFor Respondent: Sri Netrapal M.S., 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. 4.1 On going through the letter along with the enclosures filed on 13.12.2024, we find that the Form No.2 i.e. Certificate under sub- section (1) of section 92 of the Finance

Larsen & Toubro Limited, Mumbai vs. ACIT, CC-5(4), Mumbai

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

ITA 3703/MUM/2024[2016-17]Status: DisposedITAT Mumbai06 Mar 2025AY 2016-17

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Larsen & Toubro Limited Acit-Cc-5(4) Room No. 436, 4Th Floor, Kautilya L & T House, N. M. Marg, Ballard Estate, Mumbai – 400001. Vs. Bhavan, Bandra Kurla Complex, Bandra East, Mumbai - 400051. Pan/Gir No. Aaacl0140P (Assessee) : (Respondent) Assessee By : Shri. Ronak Doshi Respondent By : Shri. Ram Krishn Kedia, Sr. Dr. Date Of Hearing : 05.03.2025 Date Of Pronouncement : 06.03.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) 53, Mumbai (‘Ld. Cit(A)’ For Short), Passed U/S .250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2016-17. 2. The Learned Authorised Representative (Ld. Ar For Short) For The Assessee Filed An Application Dated 04.03.2025 Stating That The Assessee Has Opted To Settle The Dispute Through The Direct Tax Vivad Se Vishwas Scheme, 2024 Along With The Relevant Forms As Per The Dtvsv 2024 Scheme. Larsen & Toubro Limited 3. Upon Perusal Of The Same, We Deem It Fit To Dismiss The Appeal Filed By The Assessee As Withdrawn With The Liberty That The Assessee May Revive The Appeal If The Same Has Not Been Settled In The Dtvsv Scheme, If & When Necessary. 4. In The Result, The Appeal Filed By The Assessee Is Dismissed As Withdrawn. Order Pronounced In The Open Court On 06.03.2025 (Om Prakash Kant)Mumbai; Dated: 06.03.2025 Karishma J. Pawar (Stenographer) Copy Of The Order Forwarded To: 1. The Appellant 2. The Respondent 3. Cit- Concerned 4. Dr, Itat, Mumbai 5. Guard File By Order

For Appellant: Shri. Ronak DoshiFor Respondent: Shri. Ram Krishn Kedia, SR. DR

assessee as withdrawn with the liberty that the assessee may revive the appeal if the same has not been settled in the DTVSV scheme, if and when necessary. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court

Metha Devichand Suresh Kumar, Birur vs. Income Tax Officer, Ward-1, Chikkamagaluru

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

ITA 137/BANG/2024[2014-15]Status: DisposedITAT Bangalore03 Mar 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2014-15

For Appellant: N O N EFor Respondent: Sri Ganesh R Gale, Standing Counsel for department
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 arrear shall ... deemed to have been withdrawn upon the issuance of certificate u/s 92(1) of the DTVSV Scheme, 2024. 4.1 On going through the letter along with the enclosures filed on 27.11.2024, we find that the Form No.2 i.e. Certificate under sub- section (1) of section 92 of the Finance

Fulford India Ltd, Mumbai vs. Asst CIT Cir 2(1)(2), Mumbai

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

ITA 412/MUM/2015[20007-08]Status: DisposedITAT Mumbai28 Feb 2025

Bench: Smt. Beena Pillai & Smt. Renu Jauhri

For Appellant: Shri Madhur AgrawalFor Respondent: Ms. Neena Jeph
Section 143(3)Section 144BSection 92C(2)

other grounds of appeal.” 3. At the outset, Ld. AR has submitted that the assessee has opted to settle the dispute under the DTVSV Scheme, 2024 in respect of both the appeals. The declaration has been filed in form No. 1 on 17.12.2024 and Form 2 has been received

Fulford (India) Ltd, Mumbai vs. Asst CIT Cir 2(1), Mumbai

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

ITA 7624/MUM/2014[2006-07]Status: DisposedITAT Mumbai28 Feb 2025AY 2006-07

Bench: Smt. Beena Pillai & Smt. Renu Jauhri

For Appellant: Shri Madhur AgrawalFor Respondent: Ms. Neena Jeph
Section 143(3)Section 144BSection 92C(2)

other grounds of appeal.” 3. At the outset, Ld. AR has submitted that the assessee has opted to settle the dispute under the DTVSV Scheme, 2024 in respect of both the appeals. The declaration has been filed in form No. 1 on 17.12.2024 and Form 2 has been received

Income Tax Officer, Ahmedabad vs. Ketu Madhukant Sheth, Ahmedabad

In the result, Revenue's appeal is dismissed and assessee's cross-

ITA 691/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad27 Feb 2025AY 2011-12

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं/Ita No. 691/Ahd/2024 - निर्धारण वर्ष/Ay 2011-12 & Cross Objection No.11/Ahd/2024 - निर्धारण वर्ष/Ay 2011-12 (In Ita No.691/Ahd/2024 – Ay 2011-12)

For Appellant: Shri Dhrunal Bhatt &For Respondent: Shri Waghe Prasadrao, Sr.DR
Section 143(3)Section 147Section 68Section 92

hearing before us, the assessee submitted an application requesting withdrawal of the appeal, as he has opted for the Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024. 5. 1. The assessee has furnished the following documentary evidence in support of his withdrawal request: * Form-2 (Certificate under Section ... raised any objections to the withdrawal application filed by the assessee. 7. Considering the assessee's request for withdrawal of appeal under the DTVSV Scheme, 2024 and in the absence of any objection from the Revenue, the appeal filed by the Revenue is dismissed, as the tax liability has been

Cargill the Netherlands Holding Bv, Netherlands vs. DCIT (International Taxation), Circle - 2(1), Bengaluru

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

ITA 1126/BANG/2024[AY 2011-12]Status: DisposedITAT Bangalore26 Feb 2025

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Shri Parth, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 250Section 91(2)Section 92Section 92(1)

Form-1 to settle the IT(IT)A No.1126/Bang/2024 Cargill The Netherlands Holding BV, Netherlands Page 2 of 3 disputed issues under the DTVSV Scheme, 2024 and also submitted that Form No.2 i.e. Certificate under sub-section (1) of section 92 of the Finance (2) Act, 2024 is already issued ... 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 arrear shall

Prasant Desai, Kolkata vs. D.C.I.T., Circle - 61(1), Kolkata

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

ITA 2036/KOL/2024[2018-2019]Status: DisposedITAT Kolkata25 Feb 2025AY 2018-2019

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.2036/Kol/2024 Assessment Year: 2018-19 Prasant Desai………………………………...............................……….……Appellant C/O Subash Agarwal & Associates, Advocate, Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kol-700069. [Pan: Acypd1511B] Vs. Dcit, Circle-61, Kolkata.............…..….…..….........……........……...…..…..Respondent Appearances By: Shri Siddharth Agarwal, Advocate, Appeared On Behalf Of The Appellant. Shri Praveen Kishore, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 19, 2025 Date Of Pronouncing The Order : February 25, 2025 Order Per Rajesh Kumar: The Present Appeal Filed By The Assessee For The Assessment Year 2018-19 Against The Order Dated 02.08.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. At The Outset, The Ld. Ar Of The Assessee Has Submitted A Letter Dated 27.01.2025 Stating Therein That The Assessee Has Filed An Application Under The Direct Tax Vivad Se Viswas (Dtvsv) Scheme, 2024 & The Department Issued Due Certificate In Form No.2 In This Respect. The Ld. Ar Further Submitted That The Assessee Is Now Ready To Make The Payment As Per The Instructions Provided In Form No.2. Under The Circumstances, The Assessee Prayed Before Us To Allow The Appeal To Be Withdrawn.

Section 250

assessee has submitted a letter dated 27.01.2025 stating therein that the assessee has filed an application under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024 and the department issued due certificate in Form No.2 in this respect. The ld. AR further submitted that the assessee is now ready ... facts on record, we accept the prayer for withdrawal of the appeal as the assessee has opted to settle the dispute under the DTVSV scheme, 2024. Accordingly, we dismiss the present appeal as withdrawn. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 25th

M/S. South India Beverages Private Limited, Bengaluru vs. Income Tax Officer, Ward-6(1)(1), Bengaluru

Accordingly, the appeal filed by the assessee is dismissed as withdrawn

ITA 1699/BANG/2024[2018-19]Status: DisposedITAT Bangalore25 Feb 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2018-19

For Appellant: Ms. Sunaina Bhatia, ARFor Respondent: Shri Ganesh R. Gale, Standing Counsel

assessment year 2018-19. 2. During the course of hearing, the ld. AR for the assessee submitted that the assessee opted for DTVSV Scheme, 2024 and filed Page 2 of 2 Form No.1 dated 20.1.2025 for the AY 2018-19 under consideration and Form 2 dated 5.2.2025 has been issued

Narbheram Realty Pvt. Ltd., Kolkata vs. ITO, Ward - 8(2), Kolkata

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

ITA 2451/KOL/2024[2015-16]Status: DisposedITAT Kolkata24 Feb 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.2451/Kol/2024 Assessment Year: 2015-16 Narbheram Realty Pvt. Ltd. .……………………………………..….……….Appellant Unit No.9E, Block-Iii, Diamond Chambers, 4, Chowringhee Lane, Kolkata – 700016. [Pan: Aaacz1009R] Vs. Ito, Ward-8(2), Kolkata….……..............................……........……...…..…..Respondent Appearances By: Shri Anresh Bhattacharya, Staff, Appeared On Behalf Of The Assessee. Shri Sailen Samadder, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : February 24, 2025 Date Of Pronouncing The Order : February 24, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 21.10.2024 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. At The Time Of Hearing, It Is Brought To Our Notice That The Assessee Chooses To Settle The Tax Dispute Under The Direct Tax Vivad Se Viswas (Dtvsv) Scheme, 2024. The Assessee Filed Form No.1 Of The Said Scheme Dated 18.12.2024 & Form No.2 Was Also Received On 20.01.2025. Consequently, The Assessee Wishes To Withdraw The Present Appeal Stating The Facts In An Application Filed Before Us Dated 17.02.2025. 3. On The Other Hand, The Ld. Dr Did Not Object To The Withdrawal Request Made By The Assessee.

Section 250

hearing, it is brought to our notice that the assessee chooses to settle the tax dispute under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024. The assessee filed Form No.1 of the said scheme dated 18.12.2024 and Form No.2 was also received on 20.01.2025. Consequently, the assessee wishes ... materials on record, we accept the prayer for withdrawal of the appeal as the assessee has opted to settle the dispute under the DTVSV scheme, 2024. Accordingly, we dismiss the present appeal as withdrawn. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 24th