“vsv scheme”

Settlement & AmnestyDTVSV 2020DTVSV 2020524 judgments

Judgments citing vsv scheme

Phoenix Plastotrade Private Limited, Ahmedabad vs. ITO, Ward 3(1)(1) (Erstwhile ITO, Ward-3(1)(2)), Ahmedabad

In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn

ITA 1276/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad26 Feb 2025AY 2017-18

Bench: Itat In Accordance With Law.

made on behalf of the assessee, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reason, then the assessee will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with

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In the result, appeal filed by the assessee is dismissed as withdrawn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

IT(IT)A No.1126/Bang/2024 Cargill The Netherlands Holding BV, Netherlands IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE

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In the result, the appeal of the assessee is dismissed as withdrawn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

आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri Rajesh

Faiveley Transport Rail Technologies India Private Limited, Krishnagiri vs. DCIT, Intl Tax 1(1) Chennai, Chennai

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

ITA 181/CHNY/2024[2021-22]Status: DisposedITAT Chennai25 Feb 2025AY 2021-22

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.181/Chny/2024 िनधा"रण वष"/Assessment Year: 2021-22 Faiveley Transport Rail Technologies Vs. The Deputy Commissioner Of India Private Limited, Post Box No. 39, Income Tax, Harita Kothur, Hosur, S.O. International Taxation 1(1), (Dharmapuri), Krishnagiri 635 109. Chennai. [Pan:Aagcs8525B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 25.02.2025 घोषणा की तारीख /Date Of Pronouncement : 25.02.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 30.11.2023 Passed By The Addl/Jcit(A)-7, Delhi. The Assessment Year In The Cause Title Of The Impugned Order Is Wrongly Mentioned As Ay 2020-21 Instead Of 2021-22, Since The Tax Demand Of ₹.9,69,00,000/- Under The Tds Intimation Issued On 28.05.2021 Pertains To E-Tds Statement (Form 27Q) For Ay 2021-22 On 2

For Appellant: NoneFor Respondent: Shri R. Clement Ramesh Kumar, CIT

Vishwas Scheme 2024 and the assessee is yet to receive Form No. 2 from the Designated Authority for determining the amount payable under the VSV scheme. 3. The ld. DR Shri R. Clement Ramesh Kumar, CIT drew our attention to Part D & F of Form 1 evidencing information related ... amount payable and net amount payable/refundable by the assessee under the VsV scheme, 2024 and submits that the appeal of the assessee may be dismissed with liberty. 4. We note that the assessee opted for the Vivad-se-Vishwas Scheme 2024 and filed Form No.1 vide Acknowledgement No. 763909460211224 dated

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

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K

Nimeshkumar Mahendrabhai Patel, Ahmedabad vs. The Income Tax Officer, Ward3(3)(5), Ahmedabad

In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn

ITA 486/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad24 Feb 2025AY 2018-19

Bench: Itat In Accordance With Law.

behalf of the captioned parties, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with

Crystal Quinone Pvt.Ltd., Ahmedabad vs. The Dy.CIT, Circle-1(1)(1), Ahmedabad

In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn

ITA 144/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad24 Feb 2025AY 2017-18

Bench: Itat In Accordance With Law.

Nishan Govindbhai Thakkar, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(2), Ahmedabad

In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn

ITA 1356/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad24 Feb 2025AY 2013-14

Bench: Itat In Accordance With Law.

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

आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Sonjoy

Chetna Shitalkumar Gorawala, Mumbai vs. ITO Ward 42(1)(1), Mumbai

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

ITA 6564/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Feb 2025AY 2017-18

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am Chetna Shitalkumar Gorawala Ito Ward 42(1)(1) H11, 403, Palm Acres Chs, Mhada C41-43, G Block Bkc, Gilban Area, Vs. Complex, Sion East, Mumbai – 400022 Bandra East, Mumbai – 400051. Pan/Gir No. Anxpg2161Q (Assessee) : (Respondent) Assessee By : None Respondent By : Shri. Anil Gupta, Sr. Dr. Date Of Hearing : 24.02.2025 Date Of Pronouncement : 24.02.2025 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) 52, Mumbai (‘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) 2014-15. 2. The Assessee Intends To Settle The Dispute In The Present Appeal Through The Direct Tax Vivad Se Vishwas Scheme, 2024 In Its Submission Dated 05.02.2025. & Had Sought For An Adjournment On That Date. Today, When The Matter Came Up Before Us, For Hearing, None Was Present On Behalf Of The Assessee Neither Was Any Adjournment Application Filed. Chetna Shitalkumar Gorawala 3. Upon Perusal Of The Records, 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 24.02.2025 (Omkareshwar Chidara)Mumbai; Dated: 24.02.2025 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: NoneFor Respondent: Shri. Anil Gupta, SR. DR

Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI. OMKARESHWAR CHIDARA, AM Chetna

Dy. Commissioner of Income Tax, Central Circle-08, Jhandewalan Extension vs. University of Petroleum and Energy Studies, Okhla Industrial Estate

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

ITA 3940/DEL/2023[2015]Status: DisposedITAT Delhi23 Feb 2025

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar

For Appellant: NoneFor Respondent: Shri Jitender Singh, SR. DR

Section 4

wherein the Hon’ble High Court after considering the intention of the assessee to avail the benefit of Vivad se Vishwas Scheme 2020’ (VSV scheme), had dismissed the appeal by observing in Para 7 to 9 as under:- “7, As observed, the assessee is given liberty to restore this appeal

DCIT, Central Circle, 4(3), Kolkata vs. Champion Dealtrade Private Limited, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1092/KOL/2024[2012-13]Status: DisposedITAT Kolkata21 Feb 2025AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyi.T.A. No.1092/Kol/2024 Assessment Year: 2012-13 Dcit, Central Circle- 4(3), Kolkata …………………......................……….……Appellant Vs. Champion Dealtrade (P) Ltd..............…..….…..….........……........……...…..…..Respondent 7Th Floor, Room No.C Rup Bhawan, 28, Black Burn Central Avenue, Kol-700012. [Pan: Aaecc2849Q] Appearances By: Shri P. N. Barnwal, Cit-Dr, Appeared On Behalf Of The Appellant. Shri Siddharth Agarwal, Advocate Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 19, 2025 Date Of Pronouncing The Order : February 21, 2025 Order Per Rajesh Kumar: The Present Appeal Filed By The Revenue For The Assessment Year 2012-13 Against The Order Dated 07.03.2024 Of The Commissioner Of Income Tax (Appeals)-27, Kolkata [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 01.02.2025 Stating Therein That The Assessee Has Filed An Application On 30.01.2025 Under The Direct Tax Vivad Se Viswas (Dtvsv) Scheme, 2024 & The Department Has Not Yet Issued Due Certificate In Form No.2 In This Respect. Under The Circumstances, The Assessee Prayed Before Us To Allow The Appeal To Be Withdrawn.

Section 250

आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Rajesh

R Tulsidas Exports Private Limited, Mumbai vs. DCIT, Circle-3(3)(1), Mumbai

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

ITA 982/MUM/2024[2015-16]Status: DisposedITAT Mumbai21 Feb 2025AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am

For Appellant: Shri. Mahesh DhumneFor Respondent: Shri. P. D. Chougule, Sr. DR

Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI. OMKARESHWAR CHIDARA, AM ITA

R Tulsidas Exports Private Limited, Mumbai vs. DCIT, Circle-3(3)(1), Mumbai

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

ITA 981/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Feb 2025AY 2014-15

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am

For Appellant: Shri. Mahesh DhumneFor Respondent: Shri. P. D. Chougule, Sr. DR

Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI. OMKARESHWAR CHIDARA, AM ITA

Bankesh Chandra Agrawal, Mumbai vs. DCIT, CC 3(3), Mumbai

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

ITA 559/MUM/2024[2011-12]Status: DisposedITAT Mumbai21 Feb 2025AY 2011-12

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am

For Appellant: Ms. Ishita KasliwalFor Respondent: Shri. P. D. Chougule, SR. DR

Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI. OMKARESHWAR CHIDARA, AM ITA

Bankesh Chandra Agrawal, Mumbai vs. DCIT, 13(2)(2), Mumbai

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

ITA 558/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Feb 2025AY 2012-13

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am

For Appellant: Ms. Ishita KasliwalFor Respondent: Shri. P. D. Chougule, SR. DR

Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI. OMKARESHWAR CHIDARA, AM ITA

Smt. Mamta Surajdev Shukla, Mumbai vs. Assistant Commissioner of Income Tax Central Circle -4(4), Rang 4, Mumbai

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

ITA 3594/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Feb 2025AY 2014-15

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am Mamta Surajdev Shukla Assistant Commissioner Of Income 104, Ragunath Krupa Building, Aarey Tax Central Circle – 4(4) Room No. 1922, 19Th Floor, Air Road, Goregaon, Mumbai - 400063 Vs. India Building, Nariman Point, Mumbai – 400021. Pan/Gir No. Blops4806A (Assessee) : (Respondent) Assessee By : None Respondent By : Shri. P. D. Chougule, Sr. Dr. Date Of Hearing : 19.02.2025 Date Of Pronouncement : 21.02.2025 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) 52, Mumbai (‘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) 2014-15. 2. The Assessee Intends To Withdraw The Present Appeal & Had Made A Written Submission Dated 14.02.2025 To That Effect 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. Mamta Surajdev Shukla 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 21.02.2025 (Omkareshwar Chidara)Mumbai; Dated: 21.02.2025 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: NoneFor Respondent: Shri. P. D. Chougule, Sr. DR

Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI. OMKARESHWAR CHIDARA, AM Mamta

Priyanka Dhaval Parikh, Mumbai vs. Income Tax Officer, Mumbai

In the result, the aforesaid appeal ITA No

ITA 3067/MUM/2023[2012-13]Status: DisposedITAT Mumbai21 Feb 2025AY 2012-13

Bench: SHRI BR BASKARAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI BR BASKARAN, ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, JUDICIAL

Shri Krishna Gopal, Dumka vs. ACIT, Circle-3(1), Deoghar

In the result, this appeal of assessee is dismissed

ITA 354/RAN/2024[2012-13]Status: DisposedITAT Ranchi20 Feb 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryshri Krishna Gopal, A.C.I.T., C/O-Mawandia Niwas, Hari Sabha Road, Circle-3(1), Vs. Dumka-814101 (Jharkhand). Deoghar. Pan No. Ahupg 8683 L Appellant/ Assessee Respondent/ Revenue

outset, an application has been filed by the assessee's counsel wherein it has been stated that the assessee has opted for VSV Scheme-2024 and have filed Form No. 1 which is already placed on record. Though, the assessee had sought for adjournment but in such scenario, where ... assessee had already filed Form No. 1 and have expressed intention to go for VSV Scheme-2024 and settling the dispute through the said scheme in such case, no practical purpose shall be served in keeping the appeal pending before the Tribunal. Therefore, on basis of the petition filed

M/S. Eklavya Projects Pvt. Ltd., Ranchi vs. DCIT Central Circle-2, Ranchi

In the result, all these appeals of the assessee are dismissed

ITA 251/RAN/2024[2016-17]Status: DisposedITAT Ranchi20 Feb 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 271(1)(c)

Authorised Representative of the assessee had filed application stating that they are proceeding for Direct VSV Scheme of the department and Form No. 4 has already been issued. This was also accepted by the learned Senior Departmental Representative (ld. Sr. DR) for revenue. 5. We are of the considered view ... these appeals of the assessee being dismissed as withdrawn with the liberty that in case the assessee fails to reach logical end through Direct VSV Scheme, in such scenario within the para meters of law, the assessee shall be allowed to apply for reinstatement of these appeals. Accordingly, all these