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“vsv scheme”

Settlement & AmnestyDTVSV 2020DTVSV 2020524 judgments

Judgments citing vsv scheme

Shree Jawahar Cooperative Housing Society Limited, Mumbai vs. Income Tax Officer Ward 31(2)(1), Mumbai

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 3979/MUM/2024[2007-08]Status: DisposedITAT Mumbai06 Feb 2025AY 2007-08

Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI. PRABHASH SHANKAR (Accountant Member)

For Appellant: NoneFor Respondent: Shri. Pravin Salunkhe, Sr. DR
Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “H(SMC)” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI. PRABHASH SHANKAR, AM

Shakti Dhar Dobhal, Bangalore vs. Income Tax Officer, Bokaro

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

ITA 210/RAN/2023[2016-17]Status: DisposedITAT Ranchi04 Feb 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

being decided by this common order. 2. At the very outset, the assessee had filed an application stating that they are proceeding for Direct VSV Scheme of the department. This was also accepted by the learned Senior Departmental Representative (ld. Sr. DR) for revenue that when the intention ... these appeals of the assessee being dismissed as withdrawn with the liberty that in case the assessee fails to reach logical end through Direct VSV Scheme, in such scenario within the para meters of law, he shall be allowed to apply of reinstatement of these appeals. Accordingly, both these appeals

Shakti Dhar Dobhal, Bangalore vs. Income Tax Officer, Bokaro

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

ITA 209/RAN/2023[2015-16]Status: DisposedITAT Ranchi04 Feb 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

being decided by this common order. 2. At the very outset, the assessee had filed an application stating that they are proceeding for Direct VSV Scheme of the department. This was also accepted by the learned Senior Departmental Representative (Id. Sr. DR) for revenue that when the intention ... these appeals of the assessee being dismissed as withdrawn with the liberty that in case the assessee fails to reach logical end through Direct VSV Scheme, in such scenario within the para meters of law, he shall be allowed to apply of reinstatement of these appeals. Accordingly, both these appeals

Syed Yasrab Ali Quadri, Basavakalyan vs. Income Tax Officer, Ward-1, Bidar

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

ITA 2436/BANG/2024[2018-19]Status: DisposedITAT Bangalore31 Jan 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kassessment Year : 2018-19

For Appellant: Shri. G. Venkatesh, AdvocateFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore

this appeal as withdrawn giving liberty to the assessee to come in appeal before the Tribunal in case the issue is not resolved under VSV Scheme, 2024. 3. In the result, appeal filed by the assessee is dismissed as withdrawn. Pronounced in the court on the date mentioned

Ritika Daga, Bangalore vs. Income Tax Officer, Ward-7(2)(5), Bangalore

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

ITA 2402/BANG/2024[2013-14]Status: DisposedITAT Bangalore31 Jan 2025AY 2013-14

Bench: Shri. Laxmi Prasad Sahu & Shri. Prakash Chand Yadavassessment Year : 2013-14

For Appellant: NoneFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore

vide receipt No.124 in which it has been stated that the assessee has opted to settle the issue under Page 2 of 2 VSV Scheme, 2024 and Form 2 of DTSV, 2024, has been received dated 09.01.2025 against the application acknowledgement No.757919850181224 dated 18.12.2024. We noted from Form 2 issued ... this appeal as withdrawn giving liberty to the assessee to come in appeal before the Tribunal in case the issue is not resolved under VSV Scheme, 2024. 3. In the result, appeal filed by the assessee is dismissed as withdrawn. Pronounced in the court on the date mentioned

Srk Projects Private Limited, Bangalore vs. Income Tax Officer, Ward-6(1)(1), Bengaluru

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

ITA 2312/BANG/2024[2012-13]Status: DisposedITAT Bangalore31 Jan 2025AY 2012-13

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kassessment Year : 2012-13

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore

appeal as withdrawn giving liberty to the assessee to revival of the appeal before the Tribunal in case the issue is not resolved under VSV Scheme, 2024. 3. In the result, appeal filed by the assessee is dismissed as withdrawn. Pronounced in the court on the date mentioned

Vishwa Glass and Ceramics Pvt. Ltd., Ahmedabad vs. DCIT, Circle-3(3)(1), Mumbai

In the result, the appeal by the assessee is dismissed

ITA 2546/MUM/2024[2013-14]Status: DisposedITAT Mumbai31 Jan 2025AY 2013-14

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailassessment Year : 2013-14

For Appellant: Shri K.C. ThackerFor Respondent: Shri Sunil Umap, CIT-DR
Section 127(2)Section 143(3)Section 147Section 148Section 263

appeal before the learned 5 CIT(A). Subsequently, the assessee applied for settlement of its tax dispute under the Vivad Se Vishwas Scheme, 2020 (“VSV Scheme, 2020”) and discharged the entire disputed tax liability. The assessee further submitted once again notice under section 148 of the Act was issued ... Thus, the assessee submitted that the issue raised vide notice issued under section 263 of the Act were already settled under the VSV Scheme, 2020, and therefore, they cannot be subjected to revisionary proceedings under section 263 of the Act. 7. The learned PCIT, vide impugned order, held that since

Ambit Capital Private Limited, Mumbai vs. NFAC, Delhi/ACIT, Circle-4(1)(1), Mumbai

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

ITA 4441/MUM/2023[2018-19]Status: DisposedITAT Mumbai31 Jan 2025AY 2018-19

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

outset the Ld.AR filed submissions dated 21/01/2025 submitting that, the assessee opted for Vivad Se Vishwas Scheme 2024(hereinafter referred to as VSV Scheme). It is submitted that assessee filed declaration pursuant to which the appropriate authority vide order dated 16/01/2025 determined the amount of tax payable as per Form ... thus submitted that assessee therefore has sought withdrawal of present appeals as the disputed tax has been settled under the VSV Scheme. 3. Based on the above declaration and submission by the assessee, the appeals filed for the years under consideration are allowed to be withdrawn. However liberty is granted

Ambit Capital Private Limited, Mumbai vs. NFAC, Delhi/ACIT, Circle-4(1)(1), Mumbai

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

ITA 4440/MUM/2023[2017-18]Status: DisposedITAT Mumbai31 Jan 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

outset the Ld.AR filed submissions dated 21/01/2025 submitting that, the assessee opted for Vivad Se Vishwas Scheme 2024(hereinafter referred to as VSV Scheme). It is submitted that assessee filed declaration pursuant to which the appropriate authority vide order dated 16/01/2025 determined the amount of tax payable as per Form ... thus submitted that assessee therefore has sought withdrawal of present appeals as the disputed tax has been settled under the VSV Scheme. 3. Based on the above declaration and submission by the assessee, the appeals filed for the years under consideration are allowed to be withdrawn. However liberty is granted

Late Smt. Dayawanti Devi, New Delhi vs. DCIT, New Delhi

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

ITA 1263/DEL/2014[2006-07]Status: DisposedITAT Delhi31 Jan 2025AY 2006-07

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumarassessment Year: 2015-16 Sangeeta Bansal, Vs. Pr. Commissioner Of Income 425, Jagriti Enclave, Tax, Central-3, Delhi-1100 92 New Delhi Pan No. Aaipb2360E (Appellant) (Respondent)

For Appellant: Ms. Shilpi Gupta, CA & Shri SheryFor Respondent: Shri Jitender Singh, SR. DR
Section 263Section 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

Rohit Kumar, Bettiah vs. ITO, Bettiah

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

ITA 388/PAT/2024[2014-15]Status: DisposedITAT Patna30 Jan 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.388/Pat/2024 Assessment Year: 2014-15 Rohit Kumar……………………….....…..…………………....Appellant C/O Ram Pujan Prasad Hospital Road, Bettiah, West Champaran, Bihar-845438. [Pan: Aoypk8505L] Vs. Ito, Ward-1(5), Bettiah….….…….…............................…..…..... Respondent Appearances By: Shri G. P. Tulsiyan, Fca Appeared On Behalf Of The Appellant. Shri Ashwani Kumar, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 28, 2025 Date Of Pronouncing The Order : January 30, 2025 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 27.02.2024 Of The Commissioner Of Income Tax (Appeals)-1, Jaipur [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 Submitted A Letter On 13.01.2025 Informing The Bench That The Assessee Had Chosen To Settle The Tax Dispute Under The Direct Tax Vivad Se Viswas (Dtvsv) Scheme, 2024 & Form No.1 Was Issued By The Department Under The Scheme Which Has Duly Submitted By The Assessee In This Respect Before Us. Under The Circumstances, The Assessee Prayed Before The Bench To Allow The Withdrawal Of The Appeal.

Section 250

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

Sonu Lal, Patna vs. ITO, Ward-6(2), Patna

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

ITA 183/PAT/2022[2016-17]Status: DisposedITAT Patna30 Jan 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.183/Pat/2022 Assessment Year: 2016-17 Sonu Pal…………………………….....…..…………………....Appellant Arya Kumar Road, Machuatoli, Patna Bihar – 800004. [Pan: Aaypl2352E] Vs. Ito, Ward-6(2), Patna….….…….…............................…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Ashwani Kumar, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 30, 2025 Date Of Pronouncing The Order : January 30, 2025 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 23.03.2022 Of The Commissioner Of Income Tax (Appeals)-1, Jaipur [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 Submitted A Letter On 17.12.2024 Informing The Bench That The Assessee Had Chosen To Settle The Tax Dispute Under The Direct Tax Vivad Se Viswas (Dtvsv) Scheme, 2024 & Form No.1 Was Issued By The Department Under The Scheme Which Has Duly Submitted By The Assessee In This Respect Before Us. Under The Circumstances, The Assessee Prayed Before The Bench To Allow The Withdrawal Of The Appeal.

Section 250

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

Mr. Kallappa Shadakshari, Tiptur vs. Income Tax Officer, Ward-1, Tiptur

In the result, the appeal filed by the Assessee is hereby allowed for statistical purposes

ITA 108/BANG/2025[2016-17]Status: DisposedITAT Bangalore30 Jan 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Years: 2016-17

For Appellant: Shri M.R Venkatesh Babu, C.AFor Respondent: Smt. Neha Sahay, JCIT

unintentional and caused due to bona fide reasons. The assessee has contended that he intends to settle the dispute under the Vivad Se Vishwas (VSV) Scheme 2024 introduced by Page 2 of 5 the Government of India and, therefore, seeks condonation of the delay for admission of the appeal ... delay in filing the appeal is satisfactorily explained and does not appear to be deliberate or due to negligence. The purpose of the VSV Scheme is to reduce litigation and promote ease of settlement. Denying condonation of delay would defeat the objective of the Scheme and cause undue hardship

Namrata Krantikumar Sherkhane, Mumbai vs. ITO -41(3)(3), Mumbai

ITA 6451/MUM/2024[2021-22]Status: DisposedITAT Mumbai30 Jan 2025AY 2021-22

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhailassessment Year : 2021-22 Smt. Namrata Krantikumar Ito, Ward-41(3)(3), Sherkhane, Mumbai 702-D, Meena Towers Chsl, Vs. Swastik Park, Chembur, Mumbai Pan : Aanpi9844F (Appellant) (Respondent)

For Appellant: Ms. Priti Abhay JadhavFor Respondent: Ms. Monika H. Pande
Section 270A

filing of VSV application by the assessee. She further submitted that the application filed by the assessee to settle the dispute under VSV scheme has since been accepted by the Income tax department. She submitted that the Circular No.19 of 2024 dated 16th December, 2024 issued by the CBDT ... confirmed the penalty, the demand would survive and the said demand has now been settled by the assessee under VSV Scheme. Had the Ld CIT(A) deleted the penalty, there would not have been any occasion to file VSV application, if the revenue has accepted his order. In this view

I.K. Gujral Punjab Technical University, Kapurthala vs. DCIT (Exemptions), Circle 1, Chandigarh

In the result, the appeals of the assessee are dismissed as

ITA 213/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh29 Jan 2025AY 2017-18

Bench: The Hon'Ble 'A' Bench Of The Tribunal Today.

For Appellant: Ms. Somya Jain, CAFor Respondent: Shri Rohit Sharma, CIT DR

आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A

I.K. Gujral Punjab Technical University, Kapurthala vs. DCIT (Exemptions), Circle 1, Chandigarh

In the result, the appeals of the assessee are dismissed as

ITA 126/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh29 Jan 2025AY 2013-14

Bench: The Hon'Ble 'A' Bench Of The Tribunal Today.

For Appellant: Ms. Somya Jain, CAFor Respondent: Shri Rohit Sharma, CIT DR

आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A

I.K. Gujral Punjab Technical University, Kapurthala vs. DCIT (Exemptions), Circle 1, Chandigarh

In the result, the appeals of the assessee are dismissed as

ITA 748/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh29 Jan 2025AY 2019-20

Bench: The Hon'Ble 'A' Bench Of The Tribunal Today.

For Appellant: Ms. Somya Jain, CAFor Respondent: Shri Rohit Sharma, CIT DR

आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A

Ashida Electronics Private Limited, Thane vs. Deputy Commissioner of Income Tax Circle 1, Thane

Appeal is dismissed

ITA 5598/MUM/2024[2014-15]Status: DisposedITAT Mumbai29 Jan 2025AY 2014-15

Bench: Smt. Beena Pillai (Jm) & Shri Omkareshwar Chidara (Am)

stated that it had availed Vivad Se Vishwas Scheme and hence they may be permitted to withdraw the appeal. In proof of availing the VSV Scheme, the Ld. AR of the appellant has filed a copy of Form No. 3 evidencing payment of disputed taxes also, vide covering letter dated ... objected to the same. 2. Heard both sides. The appeal of the appellant company is dismissed as withdrawn as the appellant company has availed VSV scheme. 3. The appellant’s appeal is dismissed. Order pronounced in the open court on 29th January, 2025. (Beena Pillai) Accountant Member Mumbai : 29.1.2025 Copy

Dy.Commissioner, Mumbai vs. Lalit Tarachand Thakkar, Mulund West, Mumbai

ITA 1210/MUM/2024[2021-22]Status: DisposedITAT Mumbai29 Jan 2025AY 2021-22

Bench: Smt. Beena Pillai (Jm) & Shri Omkareshwar Chidara (Am) Assessment Year : 2021-22

For Appellant: Dr. K. R. SubhashFor Respondent: Shri Siddharth Srivashtava
Section 92(2)

filed. 2 Lalit Tarachand Thakkar 2. After perusing the Form No. 4 dated 31.12.2024 which is the proof of payment of tax, for availing VSV Scheme, it is observed that the disputed taxes were paid and Ld. PCIT, Mumbai had issued an order for full and final settlement

Balwant Jichkar, Nagpur vs. Income Tax Officer, Nagpur

ITA 43/NAG/2024[2016-17]Status: DisposedITAT Nagpur28 Jan 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Appellant: -None-For Respondent: Shri Abhay Y. Marathe, Sr. DR

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI KHETTRA MOHAN