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“vsv scheme”

Settlement & AmnestyDTVSV 2020DTVSV 2020524 judgments

Judgments citing vsv scheme

M/S Om Sakthi Granites, Chennai vs. ACIT, Non Corporate Circle-3, Chennai

The appeal is dismissed as infructuous

ITA 376/CHNY/2020[2003-2004]Status: DisposedITAT Chennai07 Aug 2025AY 2003-2004

Bench: Ms Padmavathy S, Am & Shri Manu Kumar Giri, Jm

For Appellant: Ms. N. Meenakshi, ACAFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 250

preferred the Vivad Se Vishwas Scheme 2020 and submitted copies of Form 5 and the Order Giving Effect passed pursuant to filing under VSV scheme. Accordingly the ld AR prayed that the appeal may be treated as withdrawn. However subsequently it has been brought to our attention by the registry

Fortum India Private Ltd., Delhi vs. DCIT Tpo 1(2)(2), Delhi

In the result, the appeal of the assessee is dismissed

ITA 345/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Aug 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Sudhir Pareekfortum India Pvt. Ltd, Vs. Dcit, 1A, Vandana Building, Tpo-1(2)(2), 11 Tolstoy Marg, Delhi New Delhi (Appellant) (Respondent) Pan: Aaccf0436G Assessee By : Ms. Arya Asopa, Ar Revenue By: Shri Dharm Veer Singh, Cit(Dr) Date Of Hearing 07/08/2025 Date Of Pronouncement 07/08/2025

For Appellant: Ms. Arya Asopa, ARFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 143(3)Section 144C(5)Section 4Section 91(1)Section 92C

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

Badri Narayan Choudhary, Jaipur vs. ITO Ward 4(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 341/JPR/2025[2010-2011]Status: DisposedITAT Jaipur06 Aug 2025AY 2010-2011

Bench: Or Before Hearing Of This Appeal.”

For Appellant: Sh. Ashish Khandelwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 271ASection 271BSection 4Section 44A

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh

Sujan Gopal Mukherji, Mumbai vs. Ward 22(3)(1), Mumbai

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

ITA 4149/MUM/2025[2016-17]Status: DisposedITAT Mumbai31 Jul 2025AY 2016-17

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailassessment Year 2016-17

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Aditya M. Rai, Sr.DR
Section 147Section 148Section 148ASection 250Section 69

including the redevelopment agreement and bank statements, establishing that the receipts were not income liable to tax. 7. Erroneous Reliance on Past Settlement under VSV Scheme The learned CIT(A) erred in relying on the assessee's opting for the "Vivad Se Vishwas" scheme in respect

Nkb Infrastructure Private Limited, Rewari, Haryana vs. Income Tax Officer, Ward-2, Rewari, Haryana

In the result, the appeal of the assessee is allowed

ITA 5312/DEL/2024[2012-13]Status: DisposedITAT Delhi31 Jul 2025AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. Yash Gilhotra, AdvFor Respondent: Sh. Dheeraj Kumar Jain, Sr. DR
Section 139Section 143(1)(c)Section 143(3)Section 154Section 219Section 239Section 250Section 254

filed its declaration by surrendering the income of Rs. 10,00,000/-. The assessee has paid all the due taxes liable according to the VSV Scheme. Subsequently, Form-5 under DTVSV was issued to the assessee on 28.12.2021. DTVSV Forms 1,2,3,4 and 5 are attached as Annexure

Bundy India Limited, Vadodara vs. The Dy. CIT., Circle-1(1), Baroda

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

ITA 1402/AHD/2016[2008-09]Status: DisposedITAT Ahmedabad30 Jul 2025AY 2008-09

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 143(3)

appeal filed by the assessee is hereby dismissed with liberty to the assessee to restore the appeal, in the event the application filed under VSV Scheme is rejected by the Competent Authority. 4. In the result, the appeal filed by the Assessee is dismissed. Order pronounced in the open court

Sinhotia Metals and Minerals Priavte Limited, Durgapur vs. ACIT, Cir-2, Durgapuar, Durgapur

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

ITA 2224/KOL/2024[2012-2013]Status: DisposedITAT Kolkata30 Jul 2025AY 2012-2013

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Manoj Kumar Pati, DR

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM

Kailashchandra Haumanprasad Sugla, Solapur vs. ITO, Ward-1(1), Solapur

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

ITA 1555/PUN/2025[2015-16]Status: DisposedITAT Pune29 Jul 2025AY 2015-16

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1555/Pun/2025 िनधा"रण वष" / Assessment Year: 2015-16 Kailashchandra Haumanprasad V The Income Tax Officer, Sugla, S Ward-1(1), Solapur. 45/15, Samrat Chowk, Budhwar Peth, Prabhakar Nagar H/S, Solapur-413001. Maharashtra. Pan: Ahsps3244B Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte – Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 16/07/2025 Date Of Pronouncement 29/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal)-3, Chennai Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2015-16Dated 12.10.2023, Emanating From Order U/S.143(3) Of The Income Tax Act, 1961, Dated 26.12.2017. The Assessee Has Raised Following Grounds Of Appeal :

Section 143(3)Section 250Section 272A(1)(c)Section 41(1)Section 56(2)(vii)

आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA

Kanta Depura, Kolkata West Bengal vs. ITO, Ward 36(6), Kolkata

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

ITA 2133/KOL/2024[2014-15]Status: DisposedITAT Kolkata29 Jul 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Kanta Depura, 14/2, Old China Bazar Street, Cit (A), Nfac Room No. 186/187, 2 Nd Floor, Delhi Vs. Kolkata-700001, West Bengal (Appellant) (Respondent) Pan No. Adfpd0753K Assessee By : None (Withdrawal Application) Revenue By : None Date Of Hearing: 21.07.2025 Date Of Pronouncement: 29.07.2025

For Appellant: None (withdrawal application)For Respondent: None
Section 91Section 92

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM

Rivendell Ph Llc, Mumbai vs. Deputy Commissioner of Income Tax, Int Taxation 4(1)(1), Mumbai

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

ITA 4257/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2025AY 2015-16

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhailassessment Year : 2015-16 Rivendell Pe Llc, Deputy Commissioner Of C/307, Jay Apartment, Income Tax, Santacruz (East), Vs. International Taxation-4(1)(1), Mumbai Mumbai Maharashtra-400055. Pan : Aaccn4715G (Appellant) (Respondent) For Assessee : Ms. Hinal Shah For Revenue : Shri Satya Pal Kumar, Cit-Dr Date Of Hearing : 24-07-2025 Date Of Pronouncement : 24-07-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Assessing Officer (Ao), Passed U/S.144C(13) R.W.S.143(3) Of The Income Tax Act, 1961 („The Act‟), Consequent To The Directions Given By The Cit(Drp-2), Mumbai-1, Pertaining To Assessment Year (Ay) 2015-16. 2. During The Course Of Hearing, The Ld.Ar Submitted That The Assessee Seeks Permission To Withdraw The Subject Appeal & Has Filed A Petition In This Regard & The Contents Thereof Read As Under: “We Refer To The Income Tax Appeal (Ita) Number 4257/Mum/2023 Filed On 24 November 2023 For The Ay 2015-16 Scheduled For Hearing On 24 July 2025 Before The I Bench, Mumbai Of Hon'Ble Income Tax Appellate Tribunal (Itat). The Above Appeal Was Filed Before Hon'Ble Itat Against

For Appellant: Ms. Hinal ShahFor Respondent: Shri Satya Pal Kumar, CIT-DR
Section 143(3)Section 144CSection 144C(13)

wish to submit that as the Appellant has opted to settle the captioned pending appeal under the Direct Tax Vivad Se Vishwas Act 2024 ('VSV scheme'/ 'D1VSV Act') by filing Form 1 on 30 April 2025. In response to the declaration filed in Form 1, the Appellant has received ... Form 2 (enclosed as Annexure A) on May 30, 2025 from the designated authority determining the tax arrears and the amount refundable under the VSV scheme. In view of the foregoing, we request Your Honour to kindly dismiss the said appeal to enable us to file Form 3 with

Anup Kumar HUF, Patna vs. ACIT, Cent. Cir-1, Patna

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

ITA 192/PAT/2025[2014-15]Status: DisposedITAT Patna22 Jul 2025AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 192/Pat/2025 Assessment Year: 2014-2015 Anup Kumar Huf,…………………...….………Appellant 4A, Narayan Nilayam Apartment, Road No. 6 Rajendra Nagar, Patna-800016 Bihar [Pan:Aahha5422R] -Vs.- Assistant Commissioner Of Income Tax....Respondent Central Circle-1, Patna

Section 133ASection 142(1)Section 143(2)Section 246Section 251Section 5

ITA No. 192/PAT/2025 (A.Y. 2014-2015) Anup Kumar HUF IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA

Shetkari Shikshan Prasarak Mandal, Beed vs. DCIT(E0 Circle, Aurangabad

In the result, the appeal filed by the assessee in ITA

ITA 2176/PUN/2024[2017-18]Status: DisposedITAT Pune21 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2176/Pun/2024 िनधा"रण वष" / Assessment Year : 2017-18 Shetkari Shikshan Prasarak Vs. Dcit, Exemption Circle, Mandal, Aurangabad. 0 Anand Bhavan, Nagar Road, At Post Tq Ashti, Dist. Beed- 414203. Pan : Aaets0130K Appellant Respondent

For Appellant: Shri Prateek JhaFor Respondent: S/Shri Ajay Kumar Keshari &
Section 115Section 12ASection 143(1)Section 143(2)Section 143(3)Section 154Section 234ASection 250(6)Section 80G

raised in the order passed u/s 154 as the Id. CIT(A) erroneously considered the same as a part of the issues settled in VsV scheme." It is held in the above judgement that rectification order u/s 154 can be passed in case where assessee has sought settlement under VsV ... beyond the jurisdiction of the assessing officer to pass any rectification order in the assessment order which has already been subjected to VSV Scheme. In support of its contentions learned AR relied on the order passed by Hon’ble Delhi High Court in the case of Satish Kumar Dhingra

Utv Software Communications Private Limited, Mumbai vs. Assessment Unit. National Faceless Assessment Centre. Income Tax Department., Mumbai

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

ITA 1011/MUM/2023[2019-20]Status: DisposedITAT Mumbai17 Jul 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 143(3)Section 144C(13)Section 253Section 92(2)Section 93

this connection, as submitted earlier, the Appellant respectfully once again submits that it had opted for settlement of the captioned appeal under the VSV Scheme. In view thereof, the Appellant vide letter dated 27 May 2025 had filed the application for withdrawal of the captioned appeal before ... dated 12 June 2025 in Form 4 for full and final settlement of tax arrears under section 92(2) read with section 93 of VSV Scheme. A copy of Form 4 is enclosed herewith as Annexure 3. In view of the above, as the captioned appeal is now settled under

Suresh Trilotkar, Mumbai vs. Income-Tax Officer 42(3)(4), Mumbai

In the result the appeal filed by the assessee stands dismissed as infructuous

ITA 4487/MUM/2024[2017-18]Status: DisposedITAT Mumbai16 Jul 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 270Section 270A

submissions advance by both sides in the light of record placed before us. 3. As the assessee has settled the quantum appeal in VSV scheme no penalty can be levied. Accordingly the present appeal becomes infructuous. In the result the appeal filed by the assessee stands dismissed as infructuous. Order

Secureworks India Private Limited, Bengaluru vs. ACIT/DCIT, Circle - 6(1)(1), Bengaluru

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

ITA 2244/BANG/2024[2021-22]Status: DisposedITAT Bangalore10 Jul 2025AY 2021-22

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kit(Tp)A No.2244/Bang/2024 Assessment Year : 2021-22

For Appellant: Shri. Nanda Kishore, ARFor Respondent: Dr. Divya K. J, CIT(DR)(ITAT), Bangalore

IN INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL

Great Eastern Retail Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 5(1), Kolkata

Appeal is allowed for statistical purposes

ITA 513/KOL/2025[2018-2019]Status: DisposedITAT Kolkata08 Jul 2025AY 2018-2019

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 143(3)Section 250Section 263Section 271DSection 4(2)Section 68

assessment order u/s 143(3) of the Act dated 12.04.2021 on complete incorrect and mistaken assumption of fact that the company had opted for VSV Scheme 2020, was not 2 Great Eastern Retail Pvt. Ltd. served on the email ID registered in the IT portal nor was the appellate order

Abusha Investment & Management Services LLP, Chennai vs. DCIT Non Corporate Circle 7(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 3417/CHNY/2024[2017-18]Status: DisposedITAT Chennai08 Jul 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr.Bhabagrahi Dash, CAFor Respondent: Mr.Shiva Srinivas, CIT
Section 2(47)Section 250Section 45(1)Section 45(4)

आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

Shri Gaurav Puri S/O Shri Om Parkash, Jalandhar vs. Income Tax Officer Ward-3(5), Jalandhar

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

ITA 71/ASR/2024[2011-12]Status: DisposedITAT Amritsar07 Jul 2025AY 2011-12

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 71/Asr/2024 Assessment Year: 2011-12

Section 133(6)Section 144Section 147Section 250Section 5(2)

before us). 7. Against the said addition, which was disputed in appeal, Smt. Monika Puri (wife of the assessee) has settled the dispute under VSV Scheme for which order u/s 5(2) of the VSV Scheme 2020 has been furnished before us. As such, he prays that the addition

Sumitomo Chemical India Ltd Emps. Credit & Consumer Co.Op. Soc. Ltd. (Earlier Known As Excel Crop Care L T Employees Credit and Consumer Co.Op. Society Ltd.), Bhavnagar vs. The ACIT, Circle-1, Bhavnagar

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

ITA 1487/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad03 Jul 2025AY 2017-18

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2017-18

For Appellant: NoneFor Respondent: Shri Suresh Chand Meena, Sr. D.R

made on behalf of the assessee, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any reason, whatsoever, then the assessee will be at liberty to seek restoration of this appeal for hearing by moving a separate application

Cowboys Agro Farmss Pvt.Ltd, Vaishali vs. ITO, Ward-1(3), Vaishali, Hajipur

Appeal is dismissed, having as being withdrawn

ITA 458/PAT/2024[2012-13]Status: DisposedITAT Patna30 Jun 2025AY 2012-13

Bench: Your Honour Subject To Issuance Of Form 4 Under Dtvsv Scheme, 2024.” 2. Considering The Application For Withdrawal Of The Present Appeal As Extracted Above, We Allow The Same.

Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA (VIRTUAL HEARING AT KOLKATA) SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY