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“DTVSV scheme”

Settlement & AmnestyDTVSV 2020DTVSV 2020198 judgments

Judgments citing DTVSV scheme

Mohammad Parwaiz Alam, Bihar vs. NFAC, Delhi

The appeals of the assessee are dismissed as withdrawn

ITA 250/PAT/2024[2014-2015]Status: DisposedITAT Patna07 Feb 2025AY 2014-2015

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. Nos.249&250/Pat/2024 Assessment Year: 2014-15 Mohammad Parwaiz Alam………………………………..………….……Appellant Alam Mansion Ararai, Basantpur, Ward-21, Araria, Bihar-854311. [Pan: Agapa6710F] Vs. Nfac, Delhi…………..……....….….. ……………….........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit - Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 06, 2025 Date Of Pronouncing The Order : February 07, 2025 Order Per Sonjoy Sarma: Both The Captioned Appeals Have Been Preferred By The Assessee Against Separate Orders Passed By 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’). Since, The Issues Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. 2. At The Outset, The Registry Has Informed That There Is A Delay Of 7 Days In Filing The Present Appeal. The Assessee Filed An Application For Condonation Of Delay Stating Reasons For Such Delay. After Considering The Application, We Find Reasonable Cause. We, Therefore, Condone The Delay In Filing The Appeals & Proceed To Adjudicate The Appeals. 3. No One Has Appeared On Behalf Of The Assessee In Spite Of Serving Notices For Hearing On Different Dates. However, An Application Has Been Filed By The Ar Of The Assessee Stating That The Assessee Has Opted To Settle The Tax Dispute Under The Direct Tax Vivad Se Viswas (Dtvsv)

Section 250

approval from prescribed authority which is pending for issuance of Form No.2. Since the assessee has chosen to avail the benefits of the DTVSV scheme, 2024, therefore, it is stated in the application that the appeal may be kept in abeyance for another two months so that the assessee ... will be appropriate to dismiss these appeals instead of keeping these appeals pending for two months since the assessee has opted the benefits of DTVSV scheme, 2024 way back 26.12.2024. We also hope that this matter may be settled down under the scheme. We, therefore, dismiss both the appeals

Mohammad Parwaiz Alam, Bihar vs. NFAC, Delhi

The appeals of the assessee are dismissed as withdrawn

ITA 249/PAT/2024[2014-2015]Status: DisposedITAT Patna07 Feb 2025AY 2014-2015

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. Nos.249&250/Pat/2024 Assessment Year: 2014-15 Mohammad Parwaiz Alam………………………………..………….……Appellant Alam Mansion Ararai, Basantpur, Ward-21, Araria, Bihar-854311. [Pan: Agapa6710F] Vs. Nfac, Delhi…………..……....….….. ……………….........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit - Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 06, 2025 Date Of Pronouncing The Order : February 07, 2025 Order Per Sonjoy Sarma: Both The Captioned Appeals Have Been Preferred By The Assessee Against Separate Orders Passed By 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’). Since, The Issues Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. 2. At The Outset, The Registry Has Informed That There Is A Delay Of 7 Days In Filing The Present Appeal. The Assessee Filed An Application For Condonation Of Delay Stating Reasons For Such Delay. After Considering The Application, We Find Reasonable Cause. We, Therefore, Condone The Delay In Filing The Appeals & Proceed To Adjudicate The Appeals. 3. No One Has Appeared On Behalf Of The Assessee In Spite Of Serving Notices For Hearing On Different Dates. However, An Application Has Been Filed By The Ar Of The Assessee Stating That The Assessee Has Opted To Settle The Tax Dispute Under The Direct Tax Vivad Se Viswas (Dtvsv)

Section 250

approval from prescribed authority which is pending for issuance of Form No.2. Since the assessee has chosen to avail the benefits of the DTVSV scheme, 2024, therefore, it is stated in the application that the appeal may be kept in abeyance for another two months so that the assessee ... will be appropriate to dismiss these appeals instead of keeping these appeals pending for two months since the assessee has opted the benefits of DTVSV scheme, 2024 way back 26.12.2024. We also hope that this matter may be settled down under the scheme. We, therefore, dismiss both the appeals

Techint India Private Limited, Mumbai vs. ITO, Mumbai

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

ITA 6656/MUM/2024[2021-22]Status: DisposedITAT Mumbai07 Feb 2025AY 2021-22

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Girish Agarwal, Am Techint India Private Limited Assessment Unit, Income Tax A/5Th Floor, I Think Techno Campus, Department Pokhran Road No. 2, Off Eastern Jurisdictional Ao, Income Tax Express Highway, Thane West, Vs. Department, Jurisdictional Ao, Mumbai – 400601. Qureshi Mansion, Gokhale Road, Thane. Pan/Gir No. Aadct3127D (Assessee) : (Respondent) Assessee By : Shri. Kaustubh Karkhania Respondent By : Shri. Pravin Salunkhe, Sr. Dr Date Of Hearing : 06.02.2025 Date Of Pronouncement : 07.02.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Assessment Order Dated 25.10.2024 Passed By The Learned Assessing Officer (‘Ld. Ao’ For Short) U/S. 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 (‘The Act'), Pursuant To The Directions Of Hon’Ble Dispute Resolution Panel (‘Hon’Ble Drp’ For Short), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2021-22. 2. The Assessee Filed Applications Dated 13.01.2025 & 03.02.2025 Stating That The Assessee Has Opted To Settle The Dispute Through The Direct Tax Vivad Se Vishwas Scheme, 2024 Along With Copy Of Form 1, Form 2 & Form 3 Dtvsv 2024. Techint India Private 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 07.02.2025 (Girish Agarwal)Mumbai; Dated: 07.02.2025 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. Kaustubh KarkhaniaFor Respondent: Shri. Pravin Salunkhe, Sr. DR
Section 143(3)

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

Rohit Kumar, Bettiah vs. ITO, Bettiah

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

ITA 388/PAT/2024[2014-15]Status: DisposedITAT Patna30 Jan 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.388/Pat/2024 Assessment Year: 2014-15 Rohit Kumar……………………….....…..…………………....Appellant C/O Ram Pujan Prasad Hospital Road, Bettiah, West Champaran, Bihar-845438. [Pan: Aoypk8505L] Vs. Ito, Ward-1(5), Bettiah….….…….…............................…..…..... Respondent Appearances By: Shri G. P. Tulsiyan, Fca Appeared On Behalf Of The Appellant. Shri Ashwani Kumar, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 28, 2025 Date Of Pronouncing The Order : January 30, 2025 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 27.02.2024 Of The Commissioner Of Income Tax (Appeals)-1, Jaipur [Hereinafter Referred To As ‘Cit(A)’] Passed 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 On 13.01.2025 Informing The Bench That The Assessee Had Chosen To Settle The Tax Dispute Under The Direct Tax Vivad Se Viswas (Dtvsv) Scheme, 2024 & Form No.1 Was Issued By The Department Under The Scheme Which Has Duly Submitted By The Assessee In This Respect Before Us. Under The Circumstances, The Assessee Prayed Before The Bench To Allow The Withdrawal Of The Appeal.

Section 250

letter on 13.01.2025 informing the Bench that the assessee had chosen to settle the tax dispute under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024 and Form No.1 was issued by the department under the scheme which has duly submitted by the assessee in this respect before us. Under ... 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 30th

Sonu Lal, Patna vs. ITO, Ward-6(2), Patna

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

ITA 183/PAT/2022[2016-17]Status: DisposedITAT Patna30 Jan 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.183/Pat/2022 Assessment Year: 2016-17 Sonu Pal…………………………….....…..…………………....Appellant Arya Kumar Road, Machuatoli, Patna Bihar – 800004. [Pan: Aaypl2352E] Vs. Ito, Ward-6(2), Patna….….…….…............................…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Ashwani Kumar, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 30, 2025 Date Of Pronouncing The Order : January 30, 2025 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 23.03.2022 Of The Commissioner Of Income Tax (Appeals)-1, Jaipur [Hereinafter Referred To As ‘Cit(A)’] Passed 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 On 17.12.2024 Informing The Bench That The Assessee Had Chosen To Settle The Tax Dispute Under The Direct Tax Vivad Se Viswas (Dtvsv) Scheme, 2024 & Form No.1 Was Issued By The Department Under The Scheme Which Has Duly Submitted By The Assessee In This Respect Before Us. Under The Circumstances, The Assessee Prayed Before The Bench To Allow The Withdrawal Of The Appeal.

Section 250

letter on 17.12.2024 informing the Bench that the assessee had chosen to settle the tax dispute under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024 and Form No.1 was issued by the department under the scheme which has duly submitted by the assessee in this respect before us. Under ... 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 30th

Tarannum Aamer, Mumbai vs. The Income Tax Officer, 17(1)(1), Mumbai

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

ITA 1998/MUM/2024[2015-16]Status: DisposedITAT Mumbai28 Jan 2025AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am Tarannum Aamer Income Tax Officer, 17(1)(1) 1St Floor, Ayakar Bhavan, M. K. Anwar House, Ground Floor, Pandit Nagla Mini Bye Pass Road, Pandit Vs. Road, Mumbai – 400020. Nagla, Moradabad, Uttar Pradesh – 244001. Pan/Gir No. Aehpt6622C (Assessee) : (Respondent) Assessee By : Shri. Paras Mandot, Ca Respondent By : Shri. Hemanshu Joshi (Sr. Dr) Date Of Hearing : 27.01.2025 Date Of Pronouncement : 28.01.2025 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) Delhi (‘Ld. Cit(A)’ For Short), National Faceless Appeal Centre (‘Nfac’ For Short) Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2015-16. 2. During The Hearing, The Learned Authorised Representative (‘Ld. Ar’ For Short) For The Assessee Filed An Application Dated 06.01.2025 Stating That The Assessee Has Opted To Settle The Dispute Through The Direct Tax Vivad Se Vishwas Scheme, 2024 Along With Form 1 Dtvsv 2024. Tarannum Aamer 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 Necessary. 4. In The Result, The Appeal Filed By The Assessee Is Dismissed As Withdrawn. Order Pronounced In The Open Court On 28.01.2025 (Renu Jauhri)Mumbai; Dated: 28.01.2025 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. Paras Mandot, CAFor Respondent: Shri. Hemanshu Joshi (Sr. DR)
Section 250

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 necessary. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 28.01.2025 (RENU JAUHRI

Kumari Seema, Jamui vs. ITO, Ward- 2(5), Lakhisarai

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

ITA 350/PAT/2024[2017-18]Status: DisposedITAT Patna27 Jan 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.350/Pat/2024 Assessment Year: 2017-18 Kumari Seema……………………….....…..…………………....Appellant W/O Sri Raj Bahadur, Manorma Complex, Purani Bazar, Jamui, Bihar-811307. [Pan: Bwmps4101B] Vs. Ito, Ward-2(5), Lakhisarai. ….…….…............................…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Ashwani Kumar, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 27, 2025 Date Of Pronouncing The Order : January 27, 2025 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 23.11.2023 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 Outset, The Assessee Has Submitted A Letter On 25.01.2025 Informing The Bench That The Assessee Had Chosen To File An Application Under The Direct Tax Vivad Se Viswas (Dtvsv) Scheme, 2024 & Necessary Forms For The Scheme Were Submitted By The Assessee & The Department Issued Form No.2 & 3 Accordingly In This Respect. Under The Circumstances, The Assessee Prayed Before The Bench To Allow The Withdrawal Of The Appeal.

Section 250

submitted a letter on 25.01.2025 informing the Bench that the assessee had chosen to file an application under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024 and necessary forms for the scheme were submitted by the assessee and the department issued Form No.2 & 3 accordingly in this respect. Under ... issues 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 27th

Anil Prasad Singh, Jamui vs. ACIT, Circle-2, Begusarai

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

ITA 262/PAT/2019[2014-15]Status: DisposedITAT Patna08 Jan 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Sanjay Awasthii.T.A. No.262/Pat/2019 Assessment Year: 2014-15 Anil Prasad Singh………….. ………...…..…………………....Appellant M/S Jai Maa Kali Nursing Home, Hospital Road, Jamui, Bihar- 811307. [Pan: Apgps3473Q] Vs. Acit, Circle-2, Begusarai…. ….…….…............................…..…..... Respondent Appearances By: Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 07, 2025 Date Of Pronouncing The Order : January 08, 2025 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 16.10.2019 Of The Commissioner Of Income Tax (Appeals), Bhagalpur [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. At The Outset, The Ld. Ar Representing The Assessee Has Submitted A Letter Today I.E. 07.01.2015 Informing The Bench That The Assessee Had Chosen To File An Application Under The Direct Tax Vivad Se Viswas (Dtvsv) Scheme, 2024 & Necessary Form For The Scheme Was Submitted By The Assessee & 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 & Proof Of Withdrawal Of Any Pending Appeals

Section 250

letter today i.e. 07.01.2015 informing the Bench that the assessee had chosen to file an application under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024 and necessary form for the scheme was submitted by the assessee and the department issued due certificate in Form No.2 in this respect ... issues 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

Vaishno Industries, Delhi vs. ITO, Ward-59(06), Delhi

In the result, all these six appeals are dismissed as withdrawn

ITA 4688/DEL/2024[2018-19]Status: DisposedITAT Delhi06 Jan 2025AY 2018-19

Bench: Shri Prakash Chand Yadav & Shri Brajesh Kumar Singh[Assessment Year: 2011-12] Ahresty India Private Assistant Commissioner Of Income Limited, Plot No.194, Tax (Ld. Ao'), Circle-Rewari, Sectore-4, Phase-Ii, Hsic Vs Near Gandhi Chowk, Growth Centre, Bawal, Haryana-123401 Dist. Rewari, Haryana-123501 Pan-Aagca1057N Appellant Respondent [Assessment Year: 2011-12] Assistant Commissioner Of Ahresty India Private Limited, Income Tax (Ld. Ao'), Circle- Plot No.194, Sectore-4, Phase-Ii, Rewari, Vs Hsic Growth Centre, Bawal, Near Gandhi Chowk, Dist. Rewari, Haryana-123401 Haryana-123501 Pan-Aagca1057N Appellant Respondent [Assessment Year: 2012-13] Ahresty India Private Assistant Commissioner Of Income Limited, Plot No.194, Tax (Ld. Ao'), Circle-Rewari, Sectore-4, Phase-Ii, Hsic Vs Near Gandhi Chowk, Growth Centre, Bawal, Haryana-123401 Dist. Rewari, Haryana-123501 Pan-Aagca1057N Appellant Respondent [Assessment Year: 2012-13] Assistant Commissioner Of Ahresty India Private Limited, Income Tax (Ld. Ao'), Circle- Plot No.194, Sectore-4, Phase-Ii, Rewari, Vs Hsic Growth Centre, Bawal, Near Gandhi Chowk, Dist. Rewari, Haryana-123401 Haryana-123501 Pan-Aagca1057N Appellant Respondent

wants to withdraw the captioned appeals as the assessee is to avail the benefit of Direct Tax Vivad Se Vishwas Scheme, 2024 ( in short ‘DTVSV Scheme, 2024’) and the assessee has duly filed Form No.1. The ld. Counsel for the assessee also stated that Form No.2 is awaited from ... kindly be permitted to withdraw these appeals with the liberty to revive the present appeals in the event that declaration made under the DTVSV Scheme, 2024 is not accepted by the Department. 3. The Ld. DR has no objection to the request of the assessee for withdrawing of these appeals