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“vsv scheme”

Settlement & AmnestyDTVSV 2020DTVSV 2020524 judgments

Judgments citing vsv scheme

Sikkim Distilleries Limited, East Sikkim vs. D.C.I.T.(TDS), Circle - 5, Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1051/KOL/2024[2015-2016]Status: DisposedITAT Kolkata26 Aug 2024AY 2015-2016

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

correct and the appeals are dismissed correctly, and no further action is required to be taken. 5. That subsequently, it was realised that the VsV Scheme had been opted for by the Company only with respect to orders passed u/s 147 r.w.s ... appeals against orders passed under sections 201(1) r.w.s. 2O1(1A) and 206C(6A) r.w.s. 206C(7) of the Act were also settled under VsV Scheme. 6. That post such realisation, the Company appointed a new counsel who confirmed that the orders of CIT(A) were passed on a mistaken

Sikkim Distilleries Limited, East Sikkim vs. D.C.I.T. (TDS), Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1050/KOL/2024[2015-2016]Status: DisposedITAT Kolkata26 Aug 2024AY 2015-2016

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

correct and the appeals are dismissed correctly, and no further action is required to be taken. 5. That subsequently, it was realised that the VsV Scheme had been opted for by the Company only with respect to orders passed u/s 147 r.w.s ... appeals against orders passed under sections 201(1) r.w.s. 2O1(1A) and 206C(6A) r.w.s. 206C(7) of the Act were also settled under VsV Scheme. 6. That post such realisation, the Company appointed a new counsel who confirmed that the orders of CIT(A) were passed on a mistaken

Sikkim Distilleries Limited, East Sikkim vs. D.C.I.T. (TDS), Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1049/KOL/2024[2014-2015]Status: DisposedITAT Kolkata26 Aug 2024AY 2014-2015

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

correct and the appeals are dismissed correctly, and no further action is required to be taken. 5. That subsequently, it was realised that the VsV Scheme had been opted for by the Company only with respect to orders passed u/s 147 r.w.s ... appeals against orders passed under sections 201(1) r.w.s. 2O1(1A) and 206C(6A) r.w.s. 206C(7) of the Act were also settled under VsV Scheme. 6. That post such realisation, the Company appointed a new counsel who confirmed that the orders of CIT(A) were passed on a mistaken

Sikkkim Distilleries Limited, East Sikkim vs. D.C.I.T. (TDS), Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1048/KOL/2024[2014-2015]Status: DisposedITAT Kolkata26 Aug 2024AY 2014-2015

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

correct and the appeals are dismissed correctly, and no further action is required to be taken. 5. That subsequently, it was realised that the VsV Scheme had been opted for by the Company only with respect to orders passed u/s 147 r.w.s ... appeals against orders passed under sections 201(1) r.w.s. 2O1(1A) and 206C(6A) r.w.s. 206C(7) of the Act were also settled under VsV Scheme. 6. That post such realisation, the Company appointed a new counsel who confirmed that the orders of CIT(A) were passed on a mistaken

Sikkim Distilleries Limited, East Sikkim vs. D.C.I.T. (TDS), Circle - 5, Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1047/KOL/2024[2013-2014]Status: DisposedITAT Kolkata26 Aug 2024AY 2013-2014

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

correct and the appeals are dismissed correctly, and no further action is required to be taken. 5. That subsequently, it was realised that the VsV Scheme had been opted for by the Company only with respect to orders passed u/s 147 r.w.s ... appeals against orders passed under sections 201(1) r.w.s. 2O1(1A) and 206C(6A) r.w.s. 206C(7) of the Act were also settled under VsV Scheme. 6. That post such realisation, the Company appointed a new counsel who confirmed that the orders of CIT(A) were passed on a mistaken

Sikkim Distilleries Limited, East Sikkim vs. D.C.I.T., Circle - 5, Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1046/KOL/2024[2013-2014]Status: DisposedITAT Kolkata26 Aug 2024AY 2013-2014

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

correct and the appeals are dismissed correctly, and no further action is required to be taken. 5. That subsequently, it was realised that the VsV Scheme had been opted for by the Company only with respect to orders passed u/s 147 r.w.s ... appeals against orders passed under sections 201(1) r.w.s. 2O1(1A) and 206C(6A) r.w.s. 206C(7) of the Act were also settled under VsV Scheme. 6. That post such realisation, the Company appointed a new counsel who confirmed that the orders of CIT(A) were passed on a mistaken

Sikkim Distilleries Limited, East Sikkim vs. D.C.I.T. (TDS), Circle - 5, Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1045/KOL/2024[2012-2013]Status: DisposedITAT Kolkata26 Aug 2024AY 2012-2013

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

correct and the appeals are dismissed correctly, and no further action is required to be taken. 5. That subsequently, it was realised that the VsV Scheme had been opted for by the Company only with respect to orders passed u/s 147 r.w.s ... appeals against orders passed under sections 201(1) r.w.s. 2O1(1A) and 206C(6A) r.w.s. 206C(7) of the Act were also settled under VsV Scheme. 6. That post such realisation, the Company appointed a new counsel who confirmed that the orders of CIT(A) were passed on a mistaken

Sikkim Distilleries Limited, Rangpo, East Sikkim vs. DCIT (TDS), Circle - 5, Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1044/KOL/2024[2012-2013]Status: DisposedITAT Kolkata26 Aug 2024AY 2012-2013

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

correct and the appeals are dismissed correctly, and no further action is required to be taken. 5. That subsequently, it was realised that the VsV Scheme had been opted for by the Company only with respect to orders passed u/s 147 r.w.s ... appeals against orders passed under sections 201(1) r.w.s. 2O1(1A) and 206C(6A) r.w.s. 206C(7) of the Act were also settled under VsV Scheme. 6. That post such realisation, the Company appointed a new counsel who confirmed that the orders of CIT(A) were passed on a mistaken

DCIT, Intl. Taxn., Circle 1(2), Bangalore vs. Ibm Canada Limited, Bangalore

In the result, the appeal filed by the revenue is hereby dismissed

ITA 1330/BANG/2024[2014-15]Status: DisposedITAT Bangalore23 Aug 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Yogesh Kumar Us

For Appellant: Shri Sharath Rao, CA, Dhiraj R, AdvocateFor Respondent: Shri Subramanian S, JCIT
Section 143(3)Section 147Section 148Section 201Section 9(1)(vii)

directed to give credit to the TDS paid by the assessee and accordingly grant refund. 5.2 Credit of taxes paid by IBM India under VsV Scheme to the assessee The assessee contended that under the VsV Scheme IBM India. paid Rs. 29,76,885/- and the credit for that

DCIT, Intl. Taxn., Circle 1(2), Bangalore vs. Ibm Singapore Pte. Limited, Bangalore

In the result, the appeal filed by the revenue is hereby dismissed

ITA 1329/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Aug 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Yogesh Kumar Us

For Appellant: Shri Sharath Rao, CA, Dhiraj R, AdvocateFor Respondent: Shri Subramanian S, JCIT
Section 143(3)Section 147Section 148Section 201Section 9(1)(vii)

directed to give credit to the TDS paid by the assessee and accordingly grant refund. 5.2 Credit of taxes paid by IBM India under VsV Scheme to the assessee The assessee contended that under the VsV Scheme IBM India. paid Rs. 29,76,885/- and the credit for that

DCIT, Intl Taxn, Circle-1(2), Bangalore vs. Ibm Italia Spa, India

In the result, the appeal filed by the revenue is hereby dismissed

ITA 1325/BANG/2024[2014-15]Status: DisposedITAT Bangalore23 Aug 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Yogesh Kumar Us

For Appellant: Shri Sharath Rao, CA, Dhiraj R, AdvocateFor Respondent: Shri Subramanian S, JCIT
Section 143(3)Section 147Section 148Section 201Section 9(1)(vii)

directed to give credit to the TDS paid by the assessee and accordingly grant refund. 5.2 Credit of taxes paid by IBM India under VsV Scheme to the assessee The assessee contended that under the VsV Scheme IBM India. paid Rs. 29,76,885/- and the credit for that

DCIT, Intl. Taxn., Circle 1(2), Bangalore vs. Ibm Deutschland Gmbh, India

In the result, the appeal filed by the revenue is hereby dismissed

ITA 1312/BANG/2024[2014-15]Status: DisposedITAT Bangalore23 Aug 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Yogesh Kumar Us

For Appellant: Shri Sharath Rao, CA, Dhiraj R, AdvocateFor Respondent: Shri Subramanian S, JCIT
Section 143(3)Section 147Section 148Section 201Section 9(1)(vii)

directed to give credit to the TDS paid by the assessee and accordingly grant refund. 5.2 Credit of taxes paid by IBM India under VsV Scheme to the assessee The assessee contended that under the VsV Scheme IBM India. paid Rs. 29,76,885/- and the credit for that

Sri. Gandhinagara Narayana Harikrishna Rai, Bengaluru vs. Income Tax Officer, Ward-5(3)(2), Bengaluru

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

ITA 1314/BANG/2024[2016-17]Status: DisposedITAT Bangalore13 Aug 2024AY 2016-17

Bench: Shri George George Kassessment Year : 2016-17 Shri. Gandhinagara Narayana Harikrishna Rai, Vs. Ito, No.3907, Panchavati, 12Th Main, Ward – 5(3)(2), Kumarswamy Layout, Bengaluru. Bengaluru – 560 078. Pan : Abjph 8664 D Appellant Respondent Assessee By : Shri. Pranav Krishna, Advocate Revenue By : Shri. Ganesh R. Gale, Standing Counsel For Department. Date Of Hearing : 13.08.2024 Date Of Pronouncement : 13.08.2024

For Appellant: Shri. Pranav Krishna, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 143(3)Section 250Section 271(1)(C)

learned AR in conclusion stated that he wants the matter to be kept alive since the assessee intends to settle the matter under the VSV Scheme, 2024. 3. The learned Standing Counsel supported the Order of the CIT(A). Page 3 of 5 4. I have heard the rival submissions ... been filed before CIT(A) on 20.12.2022). Moreover, the assessee wants to keep the issue alive since he wants to settle the matter under VSV Scheme, 2024. Taking into account the totality of facts of the instant case, I condone the delay of 359 days and restore the matter

Pooja Ganesh Borhade, Mumbai vs. Joint Commissioner of Income Tax Rang-2 Kalyan, Mumbai

The appeal is allowed

ITA 4860/MUM/2023[2015-16]Status: DisposedITAT Mumbai29 Jul 2024AY 2015-16

Bench: Shri Pavan Kumar Gadale (Jm) & Shri Omkareshwar Chidara (Am)

Section 133(6)Section 143(3)Section 250Section 269TSection 271E

IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “C” Bench, Mumbai. Before Shri Pavan Kumar Gadale (JM) & Shri Omkareshwar Chidara (AM

DCIT-19(3), Mumbai vs. Sunita Sarwankumar Saraf, Mumbai

In the result, appeal of the revenue is dismissed

ITA 3517/MUM/2023[2015-16]Status: DisposedITAT Mumbai29 Jul 2024AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhassessment Year: 2015-16 Dcit-19(3), Mumbai Sunita Sarwankumar Saraf

For Appellant: Shri Madhur AgarwalFor Respondent: Dr. Kishor Dhule, CIT, DR
Section 10(38)Section 143(3)Section 263Section 69C

sustained the addition made in consequent to order passed u/s 143(3) r.w.s. 263 of the Act as the same was not settled through VSV Scheme, 2020. 4. However, allowed the ground of appeal of the assessee pertaining to allowbility of credit of taxes paid as per VSV Scheme ... directed the assessing officer to give credit of the taxes paid as per VSV Scheme, 2020 after verification from the records. 3 Sunita Sarwankumar Saraf A.Y. 2015-16 5. Heard both the sides and perused the material on record. The solitary issue in the ground of appeal before

Roselabs Finance Limited, Mumbai vs. Joint Commissioner of Income Tax Range-7, Mumbai

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

ITA 1615/MUM/2024[2013-14]Status: DisposedITAT Mumbai09 Jul 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Girish Agrawalassessment Year: 2013-14

For Appellant: Shri Sahil ShahFor Respondent: Smt. Mahita Nair, Sr. DR
Section 143Section 250Section 269SSection 271DSection 4Section 5

learned CIT (A) erred in dismissing the appeal of the appellant stating that the appellant has opted for Vivad se Vishwas ('VSV') Scheme whereas the appellant had not opted for Vivad se Vishwas Scheme in respect of the said ap- peal. c. Further, the appellant submits that a rectification letter ... tion 143(3) r.w.s.147 of the Act. e. For the aforesaid appeal no. CIT(A) 49, Mumbai/10088/2018-19, the appel- lant had opted for VSV Scheme. The learned CIT(A) passed an order dated 31 May 2021 under section 250 of the Act considering that the Pr.CIT(Central), Mumbai

Hnv Printpack LLP, Delhi vs. ITO Ward 59(3), New Delhi

Appeal of the assessee is allowed for statistical purposes

ITA 838/DEL/2024[2011-12]Status: DisposedITAT Delhi27 Jun 2024AY 2011-12

Bench: Shri Kul Bharatassessment Year: 2011-12

Section 139Section 147Section 148Section 68

subsequent year, AY 2012-12. The CIT(A) also failed to give relief to the Appellant even though the Appellant opted for the VSV Scheme and settled the demand of Rs. 2,49,79,130/- which included the amount of Rs. 30,00,000/- received from M/s White Collar Management

DCIT, C-1(1), Chandigarh vs. M/S Fidelity Information Services India Pvt. Ltd., Chandigarh

In the result, the cross-objection filed by the assessee is dismissed

ITA 1328/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh07 Jun 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Vishal Kalra, Advocate and Ms. Sumisha, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 37(1)

order is Foundation Inc., travelling expenses. attached at pages 258 USA to 274 of paperbook volume 2). The Respondent has settled the same under VSV Scheme as no tax impact involved. 2 2007-08 1,02,69,448 Service Foreign travelling The Hon'ble Tribunal agreement dated expenditure disallowed remanded ... pages 275 to 304 Foundations expenses were of paperbook Inc., USA. reimbursed by its AE. volume 2). The Respondent has settled the same under VSV Scheme as no tax impact involved. 4 2009-10 3,44,47.773 New Service Foreign travelling The Hon'ble Tribunal aqreement expenditure remanded the issue

Anita Anant Madpuwar, Chandrapur vs. JCIT Chandrapur Range, Chandrapur

In the result, assessee’s appeal is dismissed as withdrawn

ITA 410/NAG/2023[AY 2016-17]Status: DisposedITAT Nagpur03 Jun 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sujeet DeulkarFor Respondent: Shri Abhay Marathe
Section 250Section 271D

Nagpur has erred in passing ex parte order u/s 250 of the Act, 1961 without considering the status of pending application under VSV scheme with the Designated Authority PCIT-3 Nagpur. Anita Anant Madpuwar ITA no.410/Nag./2023 2. Under the facts and circumstances of the case ... erred in confirming the penalty of Rs 265000/- u/s 271D imposed by Ld. AO, without considering application of the assessee pending under VSV scheme for non filing of Form- 5 to be furnished by designated authority, which is against the law of natural justice. 3. The assessee craves your indulgence

Multi Dimensional Asset & Wealth Creation LLP ( Eariler Multi-Dimensional Asset & Wealth Creation Private Limited), Mumbai vs. ITO Ward- 10(2)(4), Mumbai

In the result, the appeal filed by the assessee is allowed as indicated above

ITA 4349/MUM/2023[2011-12]Status: DisposedITAT Mumbai31 May 2024AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm Multi Dimensional Asset & Wealth Creation Llp ( Earlier Ito Multi Dimensional Asset & Ward 10(2)(4) Wealth Creation Private Room No.213, 2Nd Floor, Vs. Limited) Aaykar Bhavan, C/408, Shirin Sohrab Palace, Mumbai-400 020 Nariman Point East, Mumbai-400 057 (Appellant) (Respondent) Pan No. Aagcm7603Q

For Appellant: Mr. Vishal D. Shah, ARFor Respondent: Smt. Mahita Nair, DR
Section 143(3)Section 147Section 148Section 246ASection 250Section 68

unexplained cash credits u/s 68 amounting to Rs. 60,00,000/- without appreciating the fact that appellant had opted for Vivad se Vishwas (VSV) Scheme, 2020 for the A.Y. 2011-12. 3. a) On the facts and under the circumstances of the case ... indicated to the assessee. In these facts, the issue on merits is not adjudicated as assessee has opted for settlement of dispute under the VSV Scheme. 07. In the result, the appeal filed by the assessee is allowed as indicated above. Order pronounced in the open court