“vsv scheme”

Settlement & AmnestyDTVSV 2020DTVSV 2020524 judgments

Judgments citing vsv scheme

DCIT Circle 4(3)(1), Mumbai vs. Kaustubh Construction Pvt. Ltd., Mumbai

ITA 3184/MUM/2024[2020-21]Status: DisposedITAT Mumbai31 Dec 2024AY 2020-21

Bench: Ms. Kavitha Rajagopal () & Shri Omkareshwar Chidara () Assessment Year: 2020-21

For Appellant: NoneFor Respondent: Ms. Sudha Ramachandran, Sr. DR

Vivad Se Vishwas Act, 2023 (VSV for short). This deduction is This deduction is claimed during this claimed during this assessment year because VSV Scheme because VSV Scheme settled the issue in this year, even though amount of Rs.1,84,65,436/ ssue in this year, even though amount ... same an appeal was preferred and the same is pending for disposal before pending for disposal before Ld. CIT(A). Meanwhile, as the VSV Scheme w Ld. CIT(A). Meanwhile, as the VSV Scheme was announced, the as announced, the appellant wanted to appellant wanted

Omya India Private Limited, Mumbai vs. The Deputy Commissioner of Income-Tax, Mumbai

In the result, the appeal filed by the Assessee is dismissed as withdrawn with liberty as mentioned above

ITA 2779/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 Dec 2024AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2018-19

For Appellant: Mr. Vishal Asrami, Ld. A.R. (Virtually)For Respondent: Mr. R.A. Dhyani, Ld. CIT-DR

short ‘the Act’) for the A.Y. 2018-19. 2. The Assessee intends to settle the dispute amicably and therefore has opted for VSV Scheme 2024 and Department had acknowledged filing of Form No.1 as filed by the Assessee before this Court. The Assessee further willing to deposit the requisite amount

Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. Itd Itd Cem Joint Venture, Mumbai

In the result, all the appeals of the Assessee and appeals of the Revenue are dismissed

ITA 5228/MUM/2024[2022-23]Status: DisposedITAT Mumbai24 Dec 2024AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 91Section 92(1)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER

Itd Cemindia Jv, Mumbai vs. The Deputy Commissioner of Income Tax, Central Circle 5(1), Mumbai

In the result, all the appeals of the Assessee and appeals of the Revenue are dismissed

ITA 4559/MUM/2024[2021-22]Status: DisposedITAT Mumbai24 Dec 2024AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 91Section 92(1)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER

Omprakash Agarwal, Kolkata vs. I.T.O., Ward - 46(1), Kolkata

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

ITA 1322/KOL/2024[2016-2017]Status: DisposedITAT Kolkata23 Dec 2024AY 2016-2017

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.1322/Kol/2024 Assessment Year: 2016-17 Omprakash Agarwal………….. ……..…..…………………....Appellant C/O Subash Agarwal & Associates, Advocate Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata – 700069. [Pan: Acupa3336R] Vs. Ito, Ward-46(1), Kolkata…. ….…….…............................…..…..... Respondent Appearances By: Shri Siddharth Agarwal, Advocate, Appeared On Behalf Of The Appellant. Shri S. B. Chakraborthy, Addl. Cit & Somnath Das Biswas, Sr. Drs, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 19, 2024 Date Of Pronouncing The Order : December 23, 2024 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 31.05.2024 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 Outset, The Ld. Ar Representing The Assessee Informed The Bench That The Assessee Had Chosen To File An Application Under The Vivad Se Viswas (Vsv) Scheme. Necessary Forms For The Scheme Have Already Submitted By The Assessee.

Section 250

outset, the ld. AR representing the assessee informed the Bench that the assessee had chosen to file an application under the Vivad Se Viswas (VSV) Scheme. Necessary forms for the scheme have already submitted by the assessee. 3. Based on the above, the assessee prayed before the Bench to allow ... withdrawal of the appeal as the issues raised were being resolved under the VSV scheme. I.T.A. No.1322/Kol/2024 Assessment Year: 2016-17 Omprakash Ag arwal 4. On the other hand, the ld. DR did not object to the withdrawal request made by the assessee. 5. After hearing the submission made

Ashok Lakharam Vanjani, Nagpur vs. Income Tax Officer, Ward-4(3), Nagpur

In the result, appeal filed by the assessee is dismissed

ITA 167/NAG/2023[2015-16]Status: DisposedITAT Nagpur20 Dec 2024AY 2015-16

Bench: Shri V. Durga Rao

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe

Section 56(2)(vii)

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER SMC MATTER ITA no.167/Nag

H S Oberoi Buildtech Private Limited, Delhi vs. NFAC, Delhi

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

ITA 4748/DEL/2024[2018-19]Status: DisposedITAT Delhi20 Dec 2024AY 2018-19

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI PRADIP KUMAR KEDIA (Accountant Member)

Section 143(3)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI PRADIP KUMAR

Swatantra Pal Singh, G.B.Nagar vs. ITO, Ward-3(2), Noida

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

ITA 2478/DEL/2024[2011-12]Status: DisposedITAT Delhi20 Dec 2024AY 2011-12

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI PRADIP KUMAR KEDIA (Accountant Member)

Section 147Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI PRADIP KUMAR

Icp Holdings 1, Mauritius vs. The Assistant Commissioner of Income Tax, International Taxation - 2(1)(1), Delhi

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

ITA 2397/DEL/2024[2015-16]Status: DisposedITAT Delhi20 Dec 2024AY 2015-16

Bench: Shri Mahavir Singh & Shri Pradip Kumar Kedia[Assessment Year : 2015-16] Icp Holdings 1 Vs Acit 4Th Floor, Raffles Tower International Taxation- 19 Bank Street, Cyber City 2(1)(1) Delhi Ebene, Mauritius-72201 Pan-Aacci6190E Appellant Respondent Appellant By Shri Ashik Shah, Ca Respondent By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 20.12.2024 Date Of Pronouncement 20.12.2024 Order Per Pradip Kumar Kedia, Am : The Instant Appeal Has Been Filed At The Instance Of The Assessee Seeking To Assail The Assessment Order Dated 28.03.2014 Passed U/S 147 R.W.S. 144C(13) Of The Income Tax Act, 1961 [“The Act”] Pertaining To Assessment Year 2015-16. 2. When The Matter Was Called For Hearing, An Application Dated 21.11.2024 Was Adverted On Behalf Of Assessee To Submit That The Assessee Is Opting For The Ongoing “The Direct Tax Vivad Se Vishwas (Dtvsv) Scheme, 2024”. It Is Submitted That The Assessee Does Not Seek To Pursue The Said Appeal Owing To Exercise Of Option For Availing Dtvsv Scheme & Consequently Requested That The Written Application For Withdrawal Of Appeal May Please Be Granted. 3. The Ld. Sr. Dr For The Revenue Stated That She Has No Objection To Withdraw The Appeal As Sought On Behalf Of The Assessee. 4. In The Light Of Oral/Written Request Made On Behalf Of The Assessee, The Captioned Appeal Is Dismissed. However, In The Event, The Assessee Fails To Avail The Benefit Of Dtvsv Scheme For Any Bonafide Reasons, Then The Assessee Concerned Shall Be At Liberty To Seek Restoration Of Original Appeal For Hearing Before Itat In Accordance With Law. 5. In The Result, The Appeal Of The Assessee Is Dismissed As Withdrawn. Order Pronounced In The Open Court On 20Th December, 2024. (Mahavir Singh)

Section 147

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “D” BENCH: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI PRADIP KUMAR

DCIT, New Delhi vs. M/S. Lvmh Watch & Jewellery India Pvt. Ltd., New Delhi

In the result, all captioned appeals of the Revenue are dismissed in limine

ITA 3148/DEL/2017[2010-11]Status: DisposedITAT Delhi20 Dec 2024AY 2010-11

Bench: Shri Mahavir Singh & Shri Pradip Kumar Kedia

Section 143(3)