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“vsv scheme”

Settlement & AmnestyDTVSV 2020DTVSV 2020524 judgments

Judgments citing vsv scheme

DCIT-4(1), Indore vs. M/S. Yaksha Infrastructure Com. Pvt. Ltd., Taloja, Raigarh

Appeal is dismissed

ITA 460/IND/2019[2011-12]Status: DisposedITAT Indore14 Mar 2023AY 2011-12

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Sumit Nema & shri GaganFor Respondent: Shri P. K. Mishra, CIT.D.R
Section 143(3)

appeal, the Learned counsel appearing for the assessee submitted before us that the appeal preferred by the assessee has already been settled under the VSV Scheme. In that view of the matter they don’t want to proceed with the matter further. Taking into consideration this particular aspect

Yaksha Infrastructure Company (P) Ltd. (Formerly Known Frolic Realty (P) Ltd.), Mumbai vs. DCIT-3(1), Indore

Appeal is dismissed

ITA 290/IND/2019[2011-12]Status: DisposedITAT Indore14 Mar 2023AY 2011-12

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Sumit Nema & shri GaganFor Respondent: Shri P. K. Mishra, CIT.D.R
Section 143(3)

appeal, the Learned counsel appearing for the assessee submitted before us that the appeal preferred by the assessee has already been settled under the VSV Scheme. In that view of the matter they don’t want to proceed with the matter further. Taking into consideration this particular aspect

Bobby Singh, New Delhi vs. DCIT Circle-30(1), New Delhi

In the result, the captioned appeal is dismissed as withdrawn

ITA 3549/DEL/2019[2015-16]Status: HeardITAT Delhi13 Mar 2023AY 2015-16

Bench: Sh. C.N. Prasad & Sh. Pradip Kumar Kediaassessment Year: 2015-16 Bobby Singh, Vs. Dcit H-18, Kailash Colony, Circle - 30 (1) Greter Kailash-I, New Delhi New Delhi -110048 Pan No.Aaups0139C (Appellant) (Respondent)

filed by assessee, it is submitted that assessee does not seek to pursue the said appeal owing to exercise of option for availing VSV Scheme and consequently requested that assessee’s application for withdrawal of appeal may please be granted. 3. The ld. Departmental Representative for the Revenue stated that ... behalf of the captioned party, the appeal is dismissed as withdrawn.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

Saroj Singhal, New Delhi vs. ITO, Ward- 60(1), New Delhi

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

ITA 7330/DEL/2018[2015-16]Status: HeardITAT Delhi01 Mar 2023AY 2015-16

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.I.T.A. No. 7330/Del/2018 (A.Y 2015-16)

submitted that assessee does not seek to pursue the said appeal owing to 2 Saroj Singhal Vs. ITO exercise of option for availing VSV Scheme and consequently requested that assessee’s application for withdrawal of appeal may please be granted, the assessee also filed Form No. 5 issued under

Sanjay Khosla, New Delhi vs. ACIT, Circle-35(1), New Delhi

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

ITA 2720/DEL/2019[2015-16]Status: HeardITAT Delhi24 Feb 2023AY 2015-16

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

submitted that assessee does not seek to pursue the said appeal 2 Sanjay Khosla Vs. ACIT owing to exercise of option for availing VSV Scheme and consequently requested that assessee’s application for withdrawal of appeal may please be granted, the assessee also filed Form No. 5 issued under

Rajesh Bhatia, Faridabad vs. DCIT, Circle- 71(1), New Delhi

In the result, the captioned appeal is dismissed as withdrawn

ITA 2527/DEL/2019[2014-15]Status: DisposedITAT Delhi22 Feb 2023AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: Ms. Beenu, Sr. DRFor Respondent: 22.02.2023

Counsel for the assessee, it is submitted that assessee does not seek to pursue the said appeal owing to exercise of option for availing VSV Scheme and consequently requested that application for withdrawal of appeal may please be granted. 3. The ld. Departmental Representative for the Revenue stated that ... behalf of the captioned party, 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

Praveen Jain, New Delhi vs. ACIT Circle-55(1), New Delhi

In the result, the captioned appeal is dismissed as withdrawn

ITA 9083/DEL/2019[2014-15]Status: DisposedITAT Delhi21 Feb 2023AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: Miss Beenu, Sr. DRFor Respondent: 21.02.2023

filed by assessee, it is submitted that assessee does not seek to pursue the said appeal owing to exercise of option for availing VSV Scheme and consequently requested that assessee’s application for withdrawal of appeal may please be granted. 3. The ld. Departmental Representative for the Revenue stated that ... behalf of the captioned party, 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

Spinx Auto India Private Limited, New Delhi vs. ACIT Circle - 24(1), New Delhi

In the result, the captioned appeal is dismissed as withdrawn

ITA 1964/DEL/2020[2015-16]Status: DisposedITAT Delhi09 Feb 2023AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Narender Kumar Choudhry

For Appellant: Sh. Jeetendra Kumar Kale, Sr DRFor Respondent: 09.02.2023

filed by assessee, it is submitted that assessee does not seek to pursue the said appeal owing to exercise of option for availing VSV Scheme and consequently requested that assessee’s application for withdrawal of appeal may please be granted. 3. The ld. Departmental Representative for the Revenue stated that ... behalf of the captioned party, 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

Cairn Energy Hydrocarbon Ltd., Gurgaon vs. DCIT, Intl. Taxation, Circle, Gurgaon

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6278/DEL/2018[2014-15]Status: DisposedITAT Delhi31 Jan 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 40aSection 57Section 80I

disallowed the preoperative expenses in the Assessment Years 2003-04 to 2009-10, the assessee went into appeal and subsequently opted for VSV Scheme, thus resting all the litigation. Since, the matter attained finality the payment of tax wherever applicable, this ground cannot be re-entertained at this juncture

Cairn Energy Hydrocarbon Ltd., Gurgaon vs. DCIT, Intl. Taxation, Circle, Gurgaon

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6277/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Jan 2023AY 2013-14

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 40aSection 57Section 80I

disallowed the preoperative expenses in the Assessment Years 2003-04 to 2009-10, the assessee went into appeal and subsequently opted for VSV Scheme, thus resting all the litigation. Since, the matter attained finality the payment of tax wherever applicable, this ground cannot be re-entertained at this juncture

DCIT, Intl. Taxation, Circle, Gurgaon vs. Cairn Energy Hydrocarbon Ltd., Gurgaon

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 5989/DEL/2018[2014-15]Status: DisposedITAT Delhi31 Jan 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 40aSection 57Section 80I

disallowed the preoperative expenses in the Assessment Years 2003-04 to 2009-10, the assessee went into appeal and subsequently opted for VSV Scheme, thus resting all the litigation. Since, the matter attained finality the payment of tax wherever applicable, this ground cannot be re-entertained at this juncture

DCIT, Intl. Taxation, Circle, Gurgaon vs. Cairn Energy Hydrocarbon Ltd., Gurgaon

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 5988/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Jan 2023AY 2013-14

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 40aSection 57Section 80I

disallowed the preoperative expenses in the Assessment Years 2003-04 to 2009-10, the assessee went into appeal and subsequently opted for VSV Scheme, thus resting all the litigation. Since, the matter attained finality the payment of tax wherever applicable, this ground cannot be re-entertained at this juncture

DDIT, New Delhi vs. M/S. Cairn Energy Hydrocarbons Ltd., Gurgaon

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6357/DEL/2013[2010-11]Status: DisposedITAT Delhi31 Jan 2023AY 2010-11

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 40aSection 57Section 80I

disallowed the preoperative expenses in the Assessment Years 2003-04 to 2009-10, the assessee went into appeal and subsequently opted for VSV Scheme, thus resting all the litigation. Since, the matter attained finality the payment of tax wherever applicable, this ground cannot be re-entertained at this juncture

Cairn Energy Hydrocarbons Ltd., Gurgaon vs. DDIT, New Delhi

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6346/DEL/2013[2010-11]Status: DisposedITAT Delhi31 Jan 2023AY 2010-11

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 40aSection 57Section 80I

disallowed the preoperative expenses in the Assessment Years 2003-04 to 2009-10, the assessee went into appeal and subsequently opted for VSV Scheme, thus resting all the litigation. Since, the matter attained finality the payment of tax wherever applicable, this ground cannot be re-entertained at this juncture

Fakir Chand Agrawal, Bilaspur vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 61/RPR/2022[2017-18]Status: DisposedITAT Raipur19 Jan 2023AY 2017-18

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं./ Ita No. 61/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Fakir Chand Agrawal Plot No. 22 & 23, Anjani Rani Durgavati, Industrial Area, Pendra Road, Bilaspur (C.G.) Pan : Aezpa7821C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax Raipur-1. ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Debashis Lahiri, CIT-DR
Section 143(3)Section 263Section 4Section 69C

आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH

Satish Kumar HUF, New Delhi vs. ITO Ward - 42(2), New Delhi

The appeal is dismissed as withdrawn

ITA 475/DEL/2020[2015-16]Status: DisposedITAT Delhi11 Jan 2023AY 2015-16

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2015-16

A.Y.2015-16. 2. At the very outset the assessee moved an application electronically dated 20.12.2022 stating that the disputed demand has been settled under the VSV scheme 2020, hence, he should be allowed to withdraw the appeal. 3. Considering the facts the appeal is dismissed as withdrawn. 4. Decision announced

Aq Frozen Foods Pvt. Ltd., New Delhi vs. DCIT, Circle- 3(1), New Delhi

In the result, the captioned appeal is dismissed as withdrawn

ITA 6425/DEL/2019[2014-15]Status: DisposedITAT Delhi05 Jan 2023AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Sh. Kanv Bali, Sr. DRFor Respondent: 05.01.2023

filed by assessee, it is submitted that assessee does not seek to pursue the said appeal owing to exercise of option for availing VSV Scheme and consequently requested that assessee’s application for withdrawal of appeal may please be granted. 3. The ld. Departmental Representative for the Revenue stated that ... behalf of the captioned party, 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

Pioneer Insurance & Reinsurance Brokers Private Limited, Mumbai vs. Principal Commissioner of Income-Tax - 3, Mumbai and Deputy Commissioner of Income-Tax – 3(2)(1), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 935/MUM/2022[2012-13]Status: DisposedITAT Mumbai30 Dec 2022AY 2012-13

Bench: Shri B.R. Baskaran (Am) & Shri Aby T Varkey (Jm)

Section 131Section 133ASection 263

Against this order the assessee filed appeal before the CIT(A) on 28.01.2020. Post filing of appeal the assessee opted for VsV Scheme and the same was accepted by the Department. Therefore, it has been argued that the issue under consideration is settled under VSV and has attained finality ... Income-tax Act to correct the errors in assessment made by the AO, which are prejudicial to the interest of revenue. 5.1.3 Moreover, VsV Scheme is under a separate enactment. Under the VsV Act, in Sec. 5(3) it has been provided that no matter covered by such order shall

Pioneer Investcorp Limited, Mumbai vs. Principal Commissioner of Income-Tax - 3, Mumbai and Deputy Commissioner of Income-Tax – 3(2)(1), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 934/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Dec 2022AY 2013-14

Bench: Shri B.R. Baskaran (Am) & Shri Aby T Varkey (Jm)

Section 131Section 133ASection 263

Against this order the assessee filed appeal before the CIT(A) on 28.01.2020. Post filing of appeal the assessee opted for VsV Scheme and the same was accepted by the Department. Therefore, it has been argued that the issue under consideration is settled under VSV and has attained finality ... Income-tax Act to correct the errors in assessment made by the AO, which are prejudicial to the interest of revenue. 5.1.3 Moreover, VsV Scheme is under a separate enactment. Under the VsV Act, in Sec. 5(3) it has been provided that no matter covered by such order shall

Pioneer Investcorp Limited, Mumbai vs. Principal Commissioner of Income-Tax - 3, Mumbai and Deputy Commissioner of Income-Tax – 3(2)(1), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 933/MUM/2022[2012-13]Status: DisposedITAT Mumbai30 Dec 2022AY 2012-13

Bench: Shri B.R. Baskaran (Am) & Shri Aby T Varkey (Jm)

Section 131Section 133ASection 263

Against this order the assessee filed appeal before the CIT(A) on 28.01.2020. Post filing of appeal the assessee opted for VsV Scheme and the same was accepted by the Department. Therefore, it has been argued that the issue under consideration is settled under VSV and has attained finality ... Income-tax Act to correct the errors in assessment made by the AO, which are prejudicial to the interest of revenue. 5.1.3 Moreover, VsV Scheme is under a separate enactment. Under the VsV Act, in Sec. 5(3) it has been provided that no matter covered by such order shall