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Settlement & AmnestyDTVSV 2020DTVSV 2020524 judgments

BALKRISHNA INDUSTRIES LIMITED,MUMBAI vs. DCIT-TDS, RAJKOT

In the result, the appeal of the assessee is allowed for statical purpose in above terms

ITA 547/RJT/2025[2016-17]Status: DisposedITAT Rajkot12 Mar 2026AY 2016-17
Section 143(3)Section 201Section 201(1)Section 250

Grounds of appeal raised by the assessee are as follows: -\n1. Dismissing the appeal on the ground of opting for VSV Scheme without appreciating that the appellant had not opted for the Vivad Se Vishwas (VSV) Scheme in relation to the appeal filed against the order passed

AKSHAJ ENTERPRISES LLP ,MUMBAI vs. ITO WARD 17(1)(1), MUMBAI

In the result Assessee’s Appeal is allowed for statistical purposes

ITA 6885/MUM/2025[2018-19]Status: DisposedITAT Mumbai27 Feb 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Jagadishassessment Year: 2018-19

For Appellant: Ms. Mokhsa Mehta, Ld. AR (virtual)For Respondent: Shri Surendra Mohan, Ld. SR. DR
Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI JAGADISH

VIKAS AGARWAL,BULANDSHAHR vs. ACIT, CENTRAL CIRCLE, MEERUT

The appeal of the assessee is allowed for statistical purposes

ITA 6486/DEL/2025[2017-18]Status: DisposedITAT Delhi11 Feb 2026AY 2017-18
For Appellant: \nNoneFor Respondent: \nSh. Akhilesh Yadav, Sr. DR
Section 133(6)Section 143(3)Section 272A(2)(c)

nAgainst the same also, the appellant filed an appeal before the Ld. CIT(A)-3,\nNoida, on 17.04.2019.\n4.\nThereafter, upon the launch of VSV Scheme, 2020, the appellant vide\nform 1 dated 25.06.2020, opted to settle his appeal against the levy of penalty\nu/s 272A

BILIYA SEVA SAHKARI MANDLI LIMITED,MORBI, RAJKOT vs. ITO WARD 1, MORBI, MORBI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 742/RJT/2025[2018-19]Status: DisposedITAT Rajkot29 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 742/Rjt/2025 Assessment Year: (2018-19) Biliya Seva Sahkari Mandli Vs. Income Tax Office, Aayakar Limited Vibhag, J.K. Chamber, National At. Biliya, Tal. Morbi, Gujarat, Highway-8-A, At- Lalpar, Morvi 363641 (Gujarat) Morbi 363642 (Gujarat) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabab3498H (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. A.RFor Respondent: Shri Gopi Nath Chaubey, Ld. Sr. DR
Section 147Section 234ASection 234FSection 253(5)Section 270ASection 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Dr. DINESH MOHAN

ICRA LIMITED,DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10(1), CR BUILDING, IP ESTATE, DELHI

In the result, A.Y.2013-14 of Revenue’s appeal is dismissed and Assessee’s appeals for A

ITA 2723/DEL/2025[2020-21]Status: DisposedITAT Delhi28 Jan 2026AY 2020-21

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 14ASection 37(1)

making certain additions/disallowances. The assessee filed an appeal before the Ld. CIT(A) on 16.01.2020. However, pursuant to introduction of Direct Tax VSV scheme, 2020 assessee settled the dispute by filing Form-5 on 07.10.2021 and paid the taxes due which includes the issue in respect of disallowance

ICRA LIMITED,DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10(1), CR BUILDING, IP ESTATE, DELHI

In the result, A.Y.2013-14 of Revenue’s appeal is dismissed and Assessee’s appeals for A

ITA 2722/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 14ASection 37(1)

making certain additions/disallowances. The assessee filed an appeal before the Ld. CIT(A) on 16.01.2020. However, pursuant to introduction of Direct Tax VSV scheme, 2020 assessee settled the dispute by filing Form-5 on 07.10.2021 and paid the taxes due which includes the issue in respect of disallowance

ICRA LIMITED,DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10(1), CR BUILDING, IP ESTATE, DELHI

In the result, A.Y.2013-14 of Revenue’s appeal is dismissed and Assessee’s appeals for A

ITA 2721/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Jan 2026AY 2017-18

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 14ASection 37(1)

making certain additions/disallowances. The assessee filed an appeal before the Ld. CIT(A) on 16.01.2020. However, pursuant to introduction of Direct Tax VSV scheme, 2020 assessee settled the dispute by filing Form-5 on 07.10.2021 and paid the taxes due which includes the issue in respect of disallowance

ICRA LIMITED,DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10(1), CR BUILDING, IP ESTATE, DELHI

In the result, A.Y.2013-14 of Revenue’s appeal is dismissed and Assessee’s appeals for A

ITA 2720/DEL/2025[2013-14]Status: DisposedITAT Delhi28 Jan 2026AY 2013-14

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 14ASection 37(1)

making certain additions/disallowances. The assessee filed an appeal before the Ld. CIT(A) on 16.01.2020. However, pursuant to introduction of Direct Tax VSV scheme, 2020 assessee settled the dispute by filing Form-5 on 07.10.2021 and paid the taxes due which includes the issue in respect of disallowance

ACIT, MUMBAI vs. SUN MOON ENTERPRISES, MUMBAI

In the result, appeal filed by the Revenue Department is dismissed as withdrawn, however with the liberty mentioned above

ITA 2234/MUM/2025[2008-09]Status: DisposedITAT Mumbai13 Jan 2026AY 2008-09

Bench: Shri Narender Kumar Choudhryassessment Year: 2008-09 Acit, Sun Moon Enterprises Room No. 513, 5Th Floor, Fc-8160A, 8161 Bharat Piramal Chamber, Mumbai Diamond Bourse, Maharashtra – 400012 Vs. Bandrakurla Complex Bandra East, Mumbai Maharashtra – 400051 Pan: Aacfs2954D (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Pushkaraj Bhangepatil, Sr. D.R. Date Of Hearing : 13.01.2026 Date Of Pronouncement : 13.01.2026 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Revenue Against The Order Dated 16.01.2025, Impugned Herein, Passed By The Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2008-09. 2. The Assessee For Settling The Dispute Has Opted "Vivad Se Vishwas” Scheme 2024 & Filed Form No.1 On Dated 20.04.2025 I.E. Within The Time, Prescribed Under The Scheme.

For Appellant: NoneFor Respondent: Shri Pushkaraj Bhangepatil, SR. D.R
Section 250

Assessee. 4. Thus, considering the aforesaid facts and circumstances, as the issue (s) involved in this case, has already been settled through VSV Scheme 2024, hence, the appeal under consideration will not survive and therefore, the appeal is liable to be dismissed as withdrawn, however, with liberty to the Revenue

YOGRAJSINH G. JADEJA,RAJKOT vs. THE ITO WARD 1 (1) (1) RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed for statistical purposes in above terms

ITA 754/RJT/2025[2017-18]Status: DisposedITAT Rajkot12 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 754/Rjt/2025 (िनधा"रणवष"/Assessment Year: (2017-18) Yograjsinh G. Jadeja, The Ito, At Chapabeda, Ward – 1(1)(1), Vs. Ta, Kotda Sangani, Rajkot Rajkot-360030 Gujarat "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Bfqpj9355F (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: NoneFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 144Section 4(2)Section 5Section 5(1)

dismissed the appeal of the assessee, as the assessee adopted the vivad se vishwas,(VSV) scheme. Therefore, now this appeal becomes infructuous. However, ld. D.R. submitted that appeal of the assessee should be restored back to the file of the A.O. to examine, this fact, whether assessee has paid ... doubt that assessee has not paid the taxes in Vivad -Se-Vishwas scheme. If the assessee did not pay the tax amount in the VSV Scheme, 2020, then the A.O. may frame the de-novo assessment, on merit, based on the documents and evidences submitted by the assessee before

SOLENIS CHEMICALS INDIA PRIVATE LIMITED,ANKLESHWAR vs. ASSESSMENT UNIT (JAO ASSISTANT COMMISSIONER OF INCOME TAX - 1(3)(1), MUMBAI), MUMBAI

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

ITA 4718/MUM/2024[2020-21]Status: DisposedITAT Mumbai07 Jan 2026AY 2020-21

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 143(3)Section 91Section 91(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER

JAGMEET SINGH SABHARWAL,MUMBAI vs. COMMISSIONER OF INCOME TAX, INCOME TAX

ITA 954/MUM/2025[2012-13]Status: DisposedITAT Mumbai05 Jan 2026AY 2012-13
For Appellant: \nShri Surendra Singh Sabharwal, ARFor Respondent: \nMs. Kavitha Kaushik (Sr. DR)
Section 143(3)Section 2(47)Section 50C

posted on a wrong address in place of the actual address. Further, the assessee learnt of the same only thought a reminder from VSV Scheme 2024 on 18.12.2024.He could collect the appellate order only on 15.01.2025 and filed the appeal on 12.02.2025.Request was made to condone the delay

OIL & NATURAL GAS CORPORATION LIMITED,DEHRADUN vs. ACIT CIRCL-1, DEHRADUN

In the result, Appeals of the Assessee are partly allowed for

ITA 143/DDN/2025[2003-04]Status: DisposedITAT Dehradun23 Dec 2025AY 2003-04

Bench: Sh. Yogesh Kumar U.S. & Sh. Manish Agarwal

For Appellant: Sh. Arijit Ghosh, AdvFor Respondent: Ms. Poonam Sharma, CIT-DR

involved in the year under consideration has been settled by the Assessee’, however, the Department has not approved the application of the Assessee under ‘VSV Scheme’ and the Assessee has not paid the tax due as per the ‘VSV Scheme’.Therefore Ld. Assessee's Oil & Natural Gas Corporation Ltd. Representative ... filed by the Assessee have been dismissed on the wrong notion of the Ld. CIT(A) that the tax disputes have been settled under VSV Scheme, we set aside the impugned orders of the Ld. CIT(A) and restore the issue to the file of the Ld. CIT(A) with

OIL & NATURAL GAS CORPORATION LIMITED,DEHRADUN vs. DCIT, CIRCLE-1, DEHRADUN

In the result, Appeals of the Assessee are partly allowed for

ITA 142/DDN/2025[2008-09]Status: DisposedITAT Dehradun23 Dec 2025AY 2008-09

Bench: Sh. Yogesh Kumar U.S. & Sh. Manish Agarwal

For Appellant: Sh. Arijit Ghosh, AdvFor Respondent: Ms. Poonam Sharma, CIT-DR

involved in the year under consideration has been settled by the Assessee’, however, the Department has not approved the application of the Assessee under ‘VSV Scheme’ and the Assessee has not paid the tax due as per the ‘VSV Scheme’.Therefore Ld. Assessee's Oil & Natural Gas Corporation Ltd. Representative ... filed by the Assessee have been dismissed on the wrong notion of the Ld. CIT(A) that the tax disputes have been settled under VSV Scheme, we set aside the impugned orders of the Ld. CIT(A) and restore the issue to the file of the Ld. CIT(A) with

AMEETA PARAMANAND NADKARNI,MUMBAI vs. ITO WARD 42(1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 6477/MUM/2025[2017-18]Status: DisposedITAT Mumbai17 Dec 2025AY 2017-18

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadavassessment Year : 2017-18 Ameeta Paramanand Nadkarni, Income Tax Officer, 201, Dunhill Tower, Ward-42(1)(1), High Land Complex, Vs. R.No. 703, 7Th Floor, Charkop, Kautilya Bhavan, Kandivali (West), Bandra Kurla Complex, Mumbai-400067. Bandra East, Pan : Afgpn4016G Mumbai-400051. (Appellant) (Respondent) For Assessee : Shri Dinesh R. Shah & Ms. Priya Fofaliya For Revenue : Ms. Nidhi Agarwal, Sr.Dr (Virtually Present) Date Of Hearing : 04-12-2025 Date Of Pronouncement : 17-12-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Ld.Addl/Jcit(A)-1, Delhi, Dated 29-08-2025, Pertaining To Assessment Year (Ay) 2017-18, Wherein The Assessee Has Challenged The Sustenance Of Addition Of Rs. 7,64,940/- U/S. 69A R.W.S. 115Bbe Of The Income Tax Act, 1961 („The Act‟).

For Appellant: Shri Dinesh R. Shah &For Respondent: Ms. Nidhi Agarwal, Sr.DR
Section 143(2)Section 69A

assessee has not paid the taxes as so determined by the competent authority and has thus not availed of the benefit of the VSV Scheme and therefore, deserve to be heard on merits of her appeal. 7. The issue under consideration relates to nature and source of cash deposits

SHASHIKALA VINAYKUMAR,MANGALURU vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 1 (1) AND TPS MANGALORE , MANGALURU

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 8/BANG/2025[2014-15]Status: DisposedITAT Bangalore15 Dec 2025AY 2014-15

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Smt. Vanaja, AdvocateFor Respondent: Shri Subramanian S, JCIT-DR
Section 10(14)Section 143Section 147Section 148Section 201Section 271(1)Section 57

appeal against the order u/s201(1A) before the Commissioner of Income Tax (Appeals). Subsequently Company has opted for payment of disputed tax under the VsV Scheme. 3. The appellant submits, that due to financial difficulties of the Company the appellant took loan from bank, in his personal capacity, and thereafter ... written submissions in which the assessee had informed about the intention of the company to settle the dispute under the Vivad se Vishwas (VsV) Scheme and also informed that the disputed tax as per Vivad se Vishwas form – 3 also paid within the period prescribed and submitted that the form

SHASHIKALA VINAYKUMAR,MANGALURU vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 1 (1) AND TPS MANGALORE , MANGALURU

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 7/BANG/2025[2012-13]Status: DisposedITAT Bangalore15 Dec 2025AY 2012-13

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Smt. Vanaja, AdvocateFor Respondent: Shri Subramanian S, JCIT-DR
Section 10(14)Section 143Section 147Section 148Section 201Section 271(1)Section 57

appeal against the order u/s201(1A) before the Commissioner of Income Tax (Appeals). Subsequently Company has opted for payment of disputed tax under the VsV Scheme. 3. The appellant submits, that due to financial difficulties of the Company the appellant took loan from bank, in his personal capacity, and thereafter ... written submissions in which the assessee had informed about the intention of the company to settle the dispute under the Vivad se Vishwas (VsV) Scheme and also informed that the disputed tax as per Vivad se Vishwas form – 3 also paid within the period prescribed and submitted that the form

VIJAYARANGAM RANGANATH PRAVHAKAR,BENGALURU vs. ACIT, CIRCLE-4(3)(1), BANGALORE

In the result, the appeal filed by the assessee is allowed

ITA 164/BANG/2025[2017-18]Status: DisposedITAT Bangalore15 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Subramanian S, JCIT-DR
Section 129Section 142(1)Section 143(2)Section 269SSection 271Section 271DSection 274

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL

VIKASH AGARWAL,KOLKATA vs. I.T.O., WARD - 61(3), KOLKATA

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

ITA 1896/KOL/2024[2014-2015]Status: DisposedITAT Kolkata10 Dec 2025AY 2014-2015

Bench: Shri George Mathan & Shri Rakesh Mishra

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

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT

PAGADALA VELUGONDA REDDY, DURG,DURG vs. ACIT-1(1), BHILAI, BHILAI

In the result, the appeal is dismissed

ITA 726/RPR/2025[2013-14]Status: HeardITAT Raipur05 Dec 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.726/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Pagadala Velugonda Reddy Lig 284, Hudco, Bhilai-490 009 (C.G.) Pan: Abmpv7318K

For Appellant: Shri Yash Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 147Section 271(1)(b)Section 271FSection 69

grounds of appeal, the appellant submitted the above Forms of VSV. Hence, considering the response of the appellant in filing Forms of VSV scheme and since the appellant himself doesn't want to pursue the appeal as he had opted for the VSV Scheme, 2020 for the settlement of dispute

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