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“vsv scheme”

Settlement & AmnestyDTVSV 2020DTVSV 2020524 judgments

Judgments citing vsv scheme

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 250/RAN/2024[2015-16]Status: DisposedITAT Ranchi20 Feb 2025AY 2015-16

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 these appeals of the assessee being dismissed as withdrawn with the liberty that in case the assessee fails to reach logical end through Direct VSV Scheme, in such scenario within the para meters of law, the assessee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

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 249/RAN/2024[2014-15]Status: DisposedITAT Ranchi20 Feb 2025AY 2014-15

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 these appeals of the assessee being dismissed as withdrawn with the liberty that in case the assessee fails to reach logical end through Direct VSV Scheme, in such scenario within the para meters of law, the assessee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

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 248/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

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 247/RAN/2024[2015-16]Status: DisposedITAT Ranchi20 Feb 2025AY 2015-16

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

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 246/RAN/2024[2014-15]Status: DisposedITAT Ranchi20 Feb 2025AY 2014-15

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

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 245/RAN/2024[2013-14]Status: DisposedITAT Ranchi20 Feb 2025AY 2013-14

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

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

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

ITA 244/RAN/2024[2013-14]Status: DisposedITAT Ranchi20 Feb 2025AY 2013-14

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

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

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

ITA 243/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

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

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

ITA 242/RAN/2024[2015-16]Status: DisposedITAT Ranchi20 Feb 2025AY 2015-16

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

M/S. Eklavya Estate Private Limited, Ranchi vs. DCIT Central Circle-2, Ranchi

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

ITA 241/RAN/2024[2014-15]Status: DisposedITAT Ranchi20 Feb 2025AY 2014-15

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

M/S. Eklavya Estate Private Limited, Ranchi vs. DCIT Central Circle-2, Ranchi

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

ITA 240/RAN/2024[2013-14]Status: DisposedITAT Ranchi20 Feb 2025AY 2013-14

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

M/S. Eklavya Estate Private Limited, Ranchi vs. DCIT Circle-1, Ranchi

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

ITA 239/RAN/2024[2012-13]Status: DisposedITAT Ranchi20 Feb 2025AY 2012-13

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

Emerson Process Management (India) Private Limited (Successor-in-Interest for Erstwhile Pentair Valves & Controls India Pvt. Ltd.), Mumbai vs. The ACIT, Circle-2(1)(2), Vadodara

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

ITA 1089/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2009-10

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

Shyam Industries, Ahmedabad vs. The Dy.CIT, Circle-3(1)(1), Ahmedabad

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

ITA 494/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad19 Feb 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Parimalsingh B. Parmar, A.RFor Respondent: Shri V. K. Mangla, Sr. D.R

behalf of the captioned parties, the appeals are 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 wil be at liberty to seek restoration of original appeals for hearing before ITAT in accordance with

Shyam Industries, Ahmedabad vs. The Dy.CIT, Circle-3(1)(1), Ahmedabad

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

ITA 493/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad19 Feb 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Parimalsingh B. Parmar, A.RFor Respondent: Shri V. K. Mangla, Sr. D.R

behalf of the captioned parties, the appeals are 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 wil be at liberty to seek restoration of original appeals for hearing before ITAT in accordance with

M/S. Sahajanand Laser Technology Ltd., Gandhinagar vs. The DCIT, Circle-4(1)(1), Ahmedabad

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

ITA 17/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad19 Feb 2025AY 2014-15

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Arti N. Shah, A.RFor Respondent: Shri Prathvi Raj Meena, CIT D.R

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

Jagdish Sharma (HUF), Jahanabad vs. DCIT Central Circle-5, Patna

In the result, both the captioned appeals are dismissed

ITA 203/PAT/2023[1999-00]Status: DisposedITAT Patna18 Feb 2025AY 1999-00

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. Nos.198 & 203/Pat/2023 Assessment Years: 1996-97 & 1999-00 Jagdish Sharma (Huf).…………………………………………..………….……Appellant Korra, Ghoshi, Janhanabad, Bihar-804406. [Pan: Aaihs5678G] Vs. Dcit, Central Circle-5, Patna……..….….. ……………….........……...…..…..Respondent Appearances By: Shri D. V. Pathy, Sr. Advocate, 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 18, 2025 Order Per Bench: 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’) For Assessment Years 1996-97 & 1999-00. Since, The Issues Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. 2. At The Outset, It Is Noted That There Are Delays Of 26 Days In Filing Both The Present Appeals. The Assessee Submitted Separate Applications For Condonation Of Such Delays Stating Reasons For Such Delay. After Considering The Applications, We Find Reasonable Cause. We, Therefore, Condone The Delays In Filing Both The Appeals & Proceed To Adjudicate The Appeals.

Section 250

substantive and protective addition cannot be sustained. In the intervening time, the assessee has opted to file two separate applications under Vivad Se Viswas (VSV) scheme before the competent authority in respect of each appeals relating to same assessment years, which are pending before ... final stage of resolution under the VSV scheme. Considering this aspect, the ld. AR has requested before the Bench that the present appeals filed by the assessee in capacity of HUF be dismissed as withdrawn. 3. We, after hearing both the parties and perusing the materials available on record

Jagdish Sharma (HUF), Jahanabad vs. DCIT Central Circle-5, Patna

In the result, both the captioned appeals are dismissed

ITA 198/PAT/2023[1996-97]Status: DisposedITAT Patna18 Feb 2025AY 1996-97

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. Nos.198 & 203/Pat/2023 Assessment Years: 1996-97 & 1999-00 Jagdish Sharma (Huf).…………………………………………..………….……Appellant Korra, Ghoshi, Janhanabad, Bihar-804406. [Pan: Aaihs5678G] Vs. Dcit, Central Circle-5, Patna……..….….. ……………….........……...…..…..Respondent Appearances By: Shri D. V. Pathy, Sr. Advocate, 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 18, 2025 Order Per Bench: 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’) For Assessment Years 1996-97 & 1999-00. Since, The Issues Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. 2. At The Outset, It Is Noted That There Are Delays Of 26 Days In Filing Both The Present Appeals. The Assessee Submitted Separate Applications For Condonation Of Such Delays Stating Reasons For Such Delay. After Considering The Applications, We Find Reasonable Cause. We, Therefore, Condone The Delays In Filing Both The Appeals & Proceed To Adjudicate The Appeals.

Section 250

substantive and protective addition cannot be sustained. In the intervening time, the assessee has opted to file two separate applications under Vivad Se Viswas (VSV) scheme before the competent authority in respect of each appeals relating to same assessment years, which are pending before ... final stage of resolution under the VSV scheme. Considering this aspect, the ld. AR has requested before the Bench that the present appeals filed by the assessee in capacity of HUF be dismissed as withdrawn. 3. We, after hearing both the parties and perusing the materials available on record

Shashikant Gupta HUF, Ahmedabad vs. Commissioner of Income Tax (Appeals), Delhi

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

ITA 372/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2013-14

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

Nitinkumar Vadilal Patel, Ahmedabad vs. The Income Tax Officer, Ward-3(1)(1), Ahmedabad

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

ITA 192/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2016-17

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