“vsv scheme”

Settlement & AmnestyDTVSV 2020DTVSV 2020524 judgments

Judgments citing vsv scheme

Pravinbhai Keshavlal Patel, Ahmedabad vs. The Dy.CIT, Circle-3(1)(1), Ahmedabad

In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn

ITA 1874/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2017-18

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behalf of the captioned parties, the appeal is dismissed as withdrawn.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

Damodaran Padma, Chennai vs. ITO, Corporate Ward-6(3), Chennai

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 3162/CHNY/2024[2016-17]Status: DisposedITAT Chennai18 Feb 2025AY 2016-17

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3162/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 Smt.Damodaran Padma, Income Tax Officer, 26/27, Erabalu Chetty Street, Vs. Corporate Ward-6(3) Mannadi,Chennai-600 001. Chennai. Pan: Afxpp-8280-M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. P.M. Kathir, Advocate ""यथ" क" ओर से/Respondent By : Ms.Gauthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.02.2025 घोषणा क" तारीख/Date Of Pronouncement : .02.2025 आदेश /O R D E R Per George George K:

For Appellant: Mr. P.M. Kathir, AdvocateFor Respondent: Ms.Gauthami Manivasagam, JCIT

Section 250

आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"न IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज

Glaxosmithkline Pharmaceuticals Limited, Mumbai vs. The Commissioner of Income Tax, Appeal Add/JCIT (A)-1, Deputy Commissioner of Income Tax, Circle-7(1)(1), Mumbai

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

ITA 1312/MUM/2024[2001-02]Status: DisposedITAT Mumbai18 Feb 2025AY 2001-02

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Anish Thackar, A/RFor Respondent: Shri Dr. Kishor Dhule, CIT D/R

Section 143(3)Section 153Section 244ASection 250Section 254

case of Appellant but in case of merged entity, Burroughs Welcome India Limited ('BWIL'") 3. failed to appreciate that the application under the VSV Scheme was filed in relation to appeal against 143(3) read with section 254 (appeal no. 10463/2016-17) filed for Burroughs Welcome India Limited

Cat Cosmetics and Healthcare Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward 1(1)(3), Ahmedabad

In the result, the captioned appeal is dismissed as withdrawn

ITA 1190/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad14 Feb 2025AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Sunil Talati, A.RFor Respondent: Shri Prateek Sharma, Sr. D.R

Section 91

made in the Scheme and after considering the material on record, the aforesaid request for withdrawal of appeal of the assessee to avail the VSV Scheme, 2024 is hereby allowed. 5. In the result, the captioned appeal is dismissed as withdrawn. This Order pronounced in Open Court on 14/02/2025 (NARENDRA

Sodexo India Services Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Mumbai

ITA 6571/MUM/2024[2019-20]Status: DisposedITAT Mumbai13 Feb 2025AY 2019-20

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri M. A. Gohel, A/RFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R

| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE

Sodexo India Services Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Mumbai

ITA 6570/MUM/2024[2019-20]Status: DisposedITAT Mumbai13 Feb 2025AY 2019-20

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri M. A. Gohel, A/RFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R

| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE

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

Appeals are treated as dismissed as withdrawn

ITA 218/PAT/2023[2001-02]Status: HeardITAT Patna12 Feb 2025AY 2001-02

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and

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

Appeals are treated as dismissed as withdrawn

ITA 205/PAT/2023[2002-03]Status: HeardITAT Patna12 Feb 2025AY 2002-03

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and

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

Appeals are treated as dismissed as withdrawn

ITA 204/PAT/2023[2001-02]Status: HeardITAT Patna12 Feb 2025AY 2001-02

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and

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

Appeals are treated as dismissed as withdrawn

ITA 190/PAT/2023[1992-93]Status: HeardITAT Patna12 Feb 2025AY 1992-93

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and

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

Appeals are treated as dismissed as withdrawn

ITA 189/PAT/2023[1991-92]Status: HeardITAT Patna12 Feb 2025AY 1991-92

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and

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

Appeals are treated as dismissed as withdrawn

ITA 187/PAT/2023[1990-91]Status: HeardITAT Patna12 Feb 2025AY 1990-91

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and

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

Appeals are treated as dismissed as withdrawn

ITA 186/PAT/2023[1989-90]Status: HeardITAT Patna12 Feb 2025AY 1989-90

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and

Sri Barun Gupta, Kolkata vs. I.T.O., Ward - 10(1), Kolkata

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

ITA 2009/KOL/2024[2011-2012]Status: DisposedITAT Kolkata12 Feb 2025AY 2011-2012

Bench: Shri Sonjoy Sarma

Section 147Section 250Section 91(2)Section 91(3)Section 92Section 92(2)

withdraw appeals and furnish proof thereof along with intimation of payment u/s 92(2) of the Scheme. Since the assessee has availed the VSV Scheme, he is permitted to withdraw the same and the appeal is dismissed as withdrawn. However, if the subsequent facts warrant that the appeal should

Agarpara Jute Mills Ltd., Kolkata vs. DCIT, Central Circle - 1(1), Kolkata

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

ITA 2002/KOL/2024[2014-15]Status: DisposedITAT Kolkata12 Feb 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.2002/Kol/2024 Assessment Year: 2014-15 Agarpara Jute Mills Ltd..……………………………………………..….……….Appellant 21A, Shakespeare Sarani, 3Rd Floor, Kolkata – 700017. [Pan: Aacca4864H] Vs. Dcit, Central Circle-1(1), Kolkata..............................……........……...…..…..Respondent Appearances By: Shri Rana Dey, Office Staff Of Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Shri Archana Gupta, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : February 12, 2024 Date Of Pronouncing The Order : February 12, 2024 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 08.08.2024 Of The Commissioner Of Income Tax (Appeals)-20, Kolkata [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 An Application Before The Bench Stating Therein That The Assessee Had Chosen To Settle The Tax Dispute Under The Direct Tax Vivad Se Viswas (Dtvsv) Scheme, 2024. Under The Circumstances, The Assessee Prayed Before The Bench To Allow The Appeal To Be Withdrawn.

Section 250

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

Santosh Devi Soni, Howrah vs. ITO, Ward-48(4), Kolkata

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

ITA 1042/KOL/2023[2014-15]Status: DisposedITAT Kolkata11 Feb 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.1042/Kol/2023 Assessment Year: 2014-15 Santhosh Devi Soni……………………………………………………..….……….Appellant 8Th Floor, 14/1, 14/7, Mackanzi Lane, A.C. Market, Howrah-711101. [Pan: Arjps0827P] Vs. Ito, Ward-48(4), Kolkata................................................……........……...…..…..Respondent Appearances By: Shri R. K. Singh, Ar, Appeared On Behalf Of The Assessee. Shri Manas Mondal, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : February 11, 2024 Date Of Pronouncing The Order : February 11, 2024 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 31.07.2023 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 Ld. Ar Of The Assessee Has Stated Before The Bench That The Assessee Had Chosen To Settle The Tax Dispute Under The Direct Tax Vivad Se Viswas (Dtvsv) Scheme, 2024. Under The Circumstances, The Assessee Prayed Before The Bench To Allow The Appeal To Be Withdrawn.

Section 250

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

Kreuz Subsea Technologies Pte. Ltd., Mumbai vs. ACIT, Int. Tax. 2(1)(2), Delhi

The Appeal of the Assessee is dismissed

ITA 1767/DEL/2021[2017-18]Status: DisposedITAT Delhi11 Feb 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Brajesh Kumar Singhkreuz Subsea Technologies Pte. Ltd. Srbc & Associates Llp 16Th Floor, The Ruby,29, Senapatibapat Marg, Dadar (West), Mumbai Pan: Aafck7070C Vs. Acit International Taxation, Civic Centre, Minto Road, New Delhi

Section 143(3)Section 144CSection 144C(13)Section 234BSection 234CSection 270A

Assessee vide letter and e-mail dated 20/01/2021 informed the Panel that the Assessee has opted for settlement of dispute in VSV Scheme, 2020 and submitted the copies of Form No. 1 & 2 and again vide e-mail on 27/01/2021 also submitted Form No. 3 issued by the Designated Authority

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

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and

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

Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and

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)

IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI. GIRISH AGARWAL, AM Techint