DTVSV scheme — 198 case laws

Itd Cemindia Jv, Mumbai vs. The Deputy Commissioner of Income Tax, Central Circle 5(1), Mumbai

In the result, all the appeals of the Assessee and appeals of the Revenue are dismissed

ITA 4559/MUM/2024[2021-22]Status: DisposedITAT Mumbai24 Dec 2024AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 91Section 92(1)

department for AY 2018-19. In this context, we wish to respectfully state and submit as under. 2. As per the provision of the DTVSV Scheme, 2024 and the Circular No. 19 of 2024 dated 16 December 2024, the Appellant is an eligible Assessee to file a declaration under ... view of the same, we request your Honours to kindly keep the hearing of the appeals in abeyance till the application under DTVSV Scheme, 2024 is disposed off by the tax authorities. 5 Further, the Appellant shall file an application to withdraw an appeal filed before your Honour

Ashok Lakharam Vanjani, Nagpur vs. Income Tax Officer, Ward-4(3), Nagpur

In the result, appeal filed by the assessee is dismissed

ITA 167/NAG/2023[2015-16]Status: DisposedITAT Nagpur20 Dec 2024AY 2015-16

Bench: Shri V. Durga Rao

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe

Section 56(2)(vii)

hearing, the learned Authorised Representative appearing for the assessee submitted that he has opted for the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVsV Scheme, 2024) and hence he may be permitted to withdraw the appeal. He, however, requested the Bench that in the event of Department’s decision ... learned Authorised Representative as aforesaid, I am 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 this appeal restored in its original position by filing Miscellaneous Application and recall this order

H S Oberoi Buildtech Private Limited, Delhi vs. NFAC, Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 4748/DEL/2024[2018-19]Status: DisposedITAT Delhi20 Dec 2024AY 2018-19

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI PRADIP KUMAR KEDIA (Accountant Member)

Section 143(3)Section 250

placed on record that as per the instruction of the client, the assessee is opting for the ongoing “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. It is submitted that the assessee does not seek to pursue the said appeal owing to exercise of option for availing DTVSV Scheme ... request made on behalf of the assessee, the captioned appeal is dismissed. However, in the event, the assessee fails to avail the benefit of DTVSV Scheme for any bonafide reasons, then the assessee concerned shall be at liberty to seek restoration of original appeal for hearing before ITAT in accordance

Swatantra Pal Singh, G.B.Nagar vs. ITO, Ward-3(2), Noida

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

ITA 2478/DEL/2024[2011-12]Status: DisposedITAT Delhi20 Dec 2024AY 2011-12

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI PRADIP KUMAR KEDIA (Accountant Member)

Section 147Section 250

placed on record that as per the instruction of the client, the assessee is opting for the ongoing “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. It is submitted that the assessee does not seek to pursue the said appeal owing to exercise of option for availing DTVSV Scheme ... request made on behalf of the assessee, the captioned appeal is dismissed. However, in the event, the assessee fails to avail the benefit of DTVSV Scheme for any bonafide reasons, then the assessee concerned shall be at liberty to seek restoration of original appeal for hearing before ITAT in accordance

Icp Holdings 1, Mauritius vs. The Assistant Commissioner of Income Tax, International Taxation - 2(1)(1), Delhi

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

ITA 2397/DEL/2024[2015-16]Status: DisposedITAT Delhi20 Dec 2024AY 2015-16

Bench: Shri Mahavir Singh & Shri Pradip Kumar Kedia[Assessment Year : 2015-16] Icp Holdings 1 Vs Acit 4Th Floor, Raffles Tower International Taxation- 19 Bank Street, Cyber City 2(1)(1) Delhi Ebene, Mauritius-72201 Pan-Aacci6190E Appellant Respondent Appellant By Shri Ashik Shah, Ca Respondent By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 20.12.2024 Date Of Pronouncement 20.12.2024 Order Per Pradip Kumar Kedia, Am : The Instant Appeal Has Been Filed At The Instance Of The Assessee Seeking To Assail The Assessment Order Dated 28.03.2014 Passed U/S 147 R.W.S. 144C(13) Of The Income Tax Act, 1961 [“The Act”] Pertaining To Assessment Year 2015-16. 2. When The Matter Was Called For Hearing, An Application Dated 21.11.2024 Was Adverted On Behalf Of Assessee To Submit That The Assessee Is Opting For The Ongoing “The Direct Tax Vivad Se Vishwas (Dtvsv) Scheme, 2024”. It Is Submitted That The Assessee Does Not Seek To Pursue The Said Appeal Owing To Exercise Of Option For Availing Dtvsv Scheme & Consequently Requested That The Written Application For Withdrawal Of Appeal May Please Be Granted. 3. The Ld. Sr. Dr For The Revenue Stated That She Has No Objection To Withdraw The Appeal As Sought On Behalf Of The Assessee. 4. In The Light Of Oral/Written Request Made On Behalf Of The Assessee, The Captioned Appeal Is Dismissed. However, In The Event, The Assessee Fails To Avail The Benefit Of Dtvsv Scheme For Any Bonafide Reasons, Then The Assessee Concerned Shall Be At Liberty To Seek Restoration Of Original Appeal For Hearing Before Itat In Accordance With Law. 5. In The Result, The Appeal Of The Assessee Is Dismissed As Withdrawn. Order Pronounced In The Open Court On 20Th December, 2024. (Mahavir Singh)

Section 147

dated 21.11.2024 was adverted on behalf of assessee to submit that the assessee is opting for the ongoing “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. It is submitted that the assessee does not seek to pursue the said appeal owing to exercise of option for availing DTVSV Scheme ... request made on behalf of the assessee, the captioned appeal is dismissed. However, in the event, the assessee fails to avail the benefit of DTVSV Scheme for any bonafide reasons, then the assessee concerned shall be at liberty to seek restoration of original appeal for hearing before ITAT in accordance