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“vsv scheme”

Settlement & AmnestyDTVSV 2020DTVSV 2020524 judgments

Judgments citing vsv scheme

Pradeep Kumar Patel, Bhabua vs. Commissioner of Income-Tax (Appeals), Income Tax Department

Appeal is allowed to be withdrawn

ITA 346/PAT/2024[2017-18]Status: DisposedITAT Patna30 Jun 2025AY 2017-18

Bench: The Hon'Ble Income Tax Appellate Tribunal. Patna Bench For Assessment Year 2017-18 In The Case Of Shri Pradeep Kumar Patel (Pan: Apspp3773L), We Respectfully Submit As Under:

Section 250Section 91(2)Section 92(2)

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

M/S. Pricewaterhousecoopers Pvt. Ltd., Kolkata vs. DCIT, Circle-1(1), Kolkata

In the result, we are here angry the appeal of the assessee in I

ITA 2600/KOL/2024[2013-14]Status: DisposedITAT Kolkata30 Jun 2025AY 2013-14

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(3)Section 250

which inter alia includes appeal pending before the CIT (Appeals) for AY 2013-14. 6. In the Direct Tax Vivad se Vishwas Scheme, 2020 ('VsV Scheme'), the Appellant approached for settlement of appeals pertaining to Strategy& for AY 2012-13, AY 2013-14 and AY 2014-15. Accordingly, Form ... been disposed off. However, the appeal of AY 2013-14 is yet to be disposed of to give effect to the settlement under the VsV Scheme. 7. The appeal pertaining to AY 2013-14 in respect of which Strategy& has opted for VsV was also filed

M/S. Pricewaterhousecoopers Pvt. Ltd., Kolkata vs. DCIT, Circle 1(1), Kolkata

In the result, we are here angry the appeal of the assessee in I

ITA 2599/KOL/2024[2013-14]Status: DisposedITAT Kolkata30 Jun 2025AY 2013-14

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(3)Section 250

which inter alia includes appeal pending before the CIT (Appeals) for AY 2013-14. 6. In the Direct Tax Vivad se Vishwas Scheme, 2020 ('VsV Scheme'), the Appellant approached for settlement of appeals pertaining to Strategy& for AY 2012-13, AY 2013-14 and AY 2014-15. Accordingly, Form ... been disposed off. However, the appeal of AY 2013-14 is yet to be disposed of to give effect to the settlement under the VsV Scheme. 7. The appeal pertaining to AY 2013-14 in respect of which Strategy& has opted for VsV was also filed

Jawahar Lal Jha, Patna vs. ITO, Ward-1(1), Muzaffarpur

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 702/PAT/2024[2010-11]Status: DisposedITAT Patna26 Jun 2025AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 702/Pat/2024 Assessment Year: 2010-2011 Jawaharlal Jha,…………..…….………..………Appellant Imlichatti, Amgola, Muzaffarpur, At Present Residing At 1St Floor, Sita Bhawan P.O. Gpo, P.S. Gandhi Maidan, Bihar-853202 [Pan:Aewpj3861J]] -Vs.- Income Tax Officer,……………………………....Respondent Ward-1(1), Muzaffarpur, Bihar Appearances By: Shri D.V. Pathy, Sr. Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kumar Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 23, 2025 Date Of Pronouncing The Order: June 26, 2025 O R D E R

ITA No. 702/PAT/2024 (A.Y. 2010-2011) Jawaharlal Jha IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid

Chanchal Sharma, New Delhi vs. Income Tax Officer, Ward-10(1), Hyderabad

ITA 410/HYD/2025[2015-16]Status: DisposedITAT Hyderabad26 Jun 2025AY 2015-16

Bench: THE HON'BLE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH Name of the Appellant: CHANCHAL SHRAMA

Section 143(3)Section 92

आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SM-A ‘ Bench, Hyderabad श्री

Shri Nityanand Charitable Trust, Nagpur vs. ITO Ward-1, Nagpur

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

ITA 266/NAG/2024[2017-18]Status: DisposedITAT Nagpur25 Jun 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry

For Appellant: Shri Rohan Laya, Ld.CAFor Respondent: Shri Surjit Kumar Saha, Ld.Sr.DR
Section 250

assessee, with an intention to settle the dispute, has already filed Form No.1 under Direct Tax Vivad Se Vishwas Scheme, 2024, (for short, “VSV Scheme, 2024”) and ready to 2 ITA.No. 266/NAG/2024 deposit the requisite amount to be determined by the Revenue Authority. In this view of the matter ... dismissed as withdrawn, however, with liberty to the assessee to seek recalling of this order on non–settling of dispute finally through VSV Scheme, 2024. We clarify that dismissal of this appeal will not play any impediment in the disposal of the VSV Scheme application. 3. In the result, appeal

Kirit Dalsukhbhai Patel, Vadodara vs. The ACIT, Circle-1(1)(1), Vadodara

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

ITA 810/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri Parimalsinh B Parmar, ARFor Respondent: Shri B.P Srivastava, Sr DR

behalf of the captioned parties, 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

Seri Multiple Asset Investment, Kolkata vs. ACIT, Cir-29, Kolkata

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

ITA 2630/KOL/2024[2016-17]Status: DisposedITAT Kolkata25 Jun 2025AY 2016-17

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(3)Section 234CSection 250

penalty order only. The Ld. CIT(A) has however, decided and dismissed the appeal as withdrawn erroneously considering that the assessee had opted for VSV Scheme for the assessment order as well. The Tribunal had earlier remanded the matter to the Ld. CIT(A) who has again dismissed the appeal

Shreelekha Jagriti, Danapur vs. ITO, Ward-6(5), Patna

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

ITA 576/PAT/2024[2011-12]Status: FixedITAT Patna24 Jun 2025AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 576/Pat/2024 Assessment Year: 2011-2012 Shreelekha Jagriti,……………….………..………Appellant Flat No. B/702, Kashyap Green City Apartment, Kothwan, Rupaspur, Nahar Road, Danapur-801105, Bihar [Pan:Ajhpj8214B] -Vs.- Income Tax Officer,……………………………....Respondent Ward-6(5), Patna Appearances By: None (Withdrawal Application), Appeared On Behalf Of The Assessee Shri Ashwani Kumar Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 17, 2025 Date Of Pronouncing The Order: June 24, 2025 O R D E R

ITA No. 576/PAT/2024 (A.Y. 2011-2012) Shreelekha Jagriti IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid

ITO, Ward-5, Amravati vs. Skr Veg Oil Industries Pvt Ltd, Amravati

In the result, appeal of the Revenue is dismissed with the aforesaid liberty

ITA 411/NAG/2024[2014-15]Status: DisposedITAT Nagpur24 Jun 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy

For Appellant: Ms. Alfiya Rozia, Ld. CAFor Respondent: Shri Pankaj Kumar, Ld. CIT DR
Section 250

assessee with an intention to settle the dispute, has already been filed Form No.1 under Direct Tax Vivad Se Vishwas Scheme , 2024 (for short, “VSV Scheme, 2024”) and the Revenue authorities have issued Form Nos. 2 & 3 and the assessee is ready to deposit the requisite amount to be determined

Kanta Depura, Kolkata West Bengal vs. I.T.O., Ward - 36(6), Kolkata

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

ITA 2461/KOL/2024[2017-18]Status: DisposedITAT Kolkata24 Jun 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250Section 91Section 91(2)Section 91(3)Section 92Section 92(2)

outset, it was informed by the Ld. AR that the assessee has availed the Direct Tax Vivad se Vishwas Scheme, 2024 (in short VSV Scheme) and further submitted as under: “I hereby submit that I the undersigned have Opted for The DTVSV Scheme, 2024 as enacted vide Finance ... desired by me and oblige. For this act of kindness I shall forever be grateful. 2.1. Since the assessee has opted for the VSV Scheme, the present appeal becomes infructuous and needs to be withdrawn. The Ld. DR did not object to the withdrawal of the appeal

Kamlesh Shambhumal Panjwani, Nagpur vs. Income Tax Officer Ward 2(2), Nagpur

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

ITA 617/NAG/2024[2018-19]Status: DisposedITAT Nagpur23 Jun 2025AY 2018-19

Bench: Shri N.K. Choudhry & Shri K.M. Roy

For Appellant: Shri K.P. Dewani, Ld. AdvocateFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.DR
Section 250

assessee with an intention to settle the dispute, has already been filed Form No.1 under Direct Tax Vivad Se Vishwas Scheme , 2024 (for short, “VSV Scheme, 2024”) and the Revenue Department has issued Form Nos. 2 & 3. The assessee is ready to deposit the requisite amount as determined ... however, liberty is granted to the Revenue Departemtn as well as assessee to seek recalling of this order if non–settling the dispute through VSV Scheme, 2024. 3. In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 23.06.2025. (K.M. ROY) Judicial

Central India Medical Trust, Nagpur vs. ACIT (Exemption), Nagpur

In the result, appeal of the Assessee stand allowed for statistical purposes

ITA 237/NAG/2025[2015-16]Status: DisposedITAT Nagpur20 Jun 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy

For Appellant: Shri Rohan Loya, Ld. CAFor Respondent: Shri Anand Nagrale, Ld. Sr.DR
Section 154Section 272A(2)(e)

appears from the record and as demonstrated by the parties that the assessee had opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (VSV scheme) for settling the appeal qua penalty imposed u/sec. 272A(2)(e) of the Act by filing Form No.1 on dated 30/09/2020. By taking cognizance ... appellate decisions in the income tax framework. 3 ITA.No. 237/NAG/2025 5. This is really very strange, as admittedly, the assessee has not opted for VSV Scheme in this particular quantum appeal and it was brought to the knowledge of the Ld. Commissioner by filing revision application, he has not acted

Shri Shamlal Shivandas Rajpal Prop M.S Hiralal Trading Co., Malkapur vs. Income Tax Officer Ward-2, Khamgaon

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

ITA 407/NAG/2023[2014-15]Status: DisposedITAT Nagpur20 Jun 2025AY 2014-15

Bench: Shri N.K. Choudhry

For Appellant: Shri Abhay Agrawal &For Respondent: Shri Anand Nagrale, Ld.Sr. DR
Section 250

intention to settle the dispute, has already been filed Form No.1 under Direct Tax Vivad Se Vishwas 2 ITA.No. 407/NAG/2023 Scheme , 2024 (for short, “VSV Scheme, 2024”) and the Revenue Department has issued Form No.2. The assessee is ready to deposit the requisite amount to be determined by the Revenue

Ramesh Kishorilal Kanojiya, Nagpur vs. ITO Ward-2(3), Nagpur

In the result, appeals of the assessee for A

ITA 430/NAG/2024[2021-22]Status: DisposedITAT Nagpur19 Jun 2025AY 2021-22

Bench: Shri Narendra Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Suren DuragkarFor Respondent: Shri Anand Nagrale
Section 250

assessee, with an intention to settle the dispute, has already filed Form no.1, under Direct Tax Vivad Se Vishwas Scheme, 2024, (for short, “VSV Scheme, 2024”) for both the assessment years under consideration and ready to deposit the requisite amount to be determined by the Revenue Authority. In this view ... dismissed as withdrawn, however, with liberty to the assessee to seek recalling of this order on non–settling of dispute finally through VSV Scheme, 2024. We clarify that this dismissal will not play any impediment in the disposal of the VSV Scheme application. 4. In the result, appeals

Ramesh Kishorilal Kanojiya, Nagpur vs. ITO Ward 2(3), Nagpur

In the result, appeals of the assessee for A

ITA 429/NAG/2024[2020-21]Status: DisposedITAT Nagpur19 Jun 2025AY 2020-21

Bench: Shri Narendra Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Suren DuragkarFor Respondent: Shri Anand Nagrale
Section 250

assessee, with an intention to settle the dispute, has already filed Form no.1, under Direct Tax Vivad Se Vishwas Scheme, 2024, (for short, “VSV Scheme, 2024”) for both the assessment years under consideration and ready to deposit the requisite amount to be determined by the Revenue Authority. In this view ... dismissed as withdrawn, however, with liberty to the assessee to seek recalling of this order on non–settling of dispute finally through VSV Scheme, 2024. We clarify that this dismissal will not play any impediment in the disposal of the VSV Scheme application. 4. In the result, appeals

Doberman Security Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-2(2)(1), Bangalore

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

ITA 1827/BANG/2024[2019-20]Status: DisposedITAT Bangalore19 Jun 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2019-20

For Appellant: Sri Gokul, A.RFor Respondent: Sri Balusamy N., D.R
Section 250Section 91(2)Section 92Section 92(1)

that the assessee intends to opt for the direct tax Vivad Se Vishwas Scheme, 2024. Further, ld. A.R. also submitted that as per the VSV Scheme, 2024, if the Hon’ble Bench condones the delay in filing the appeal before the ITAT, the assessee will become eligible for the VSVS ... subsequent to 22/07/2024, even if the delay before ITAT is condoned by the Hon’ble Bench, the assessee is still not eligible for the VSV Scheme, 2024. However, this Tribunal vide order sheet dated 22.1.2025, condoned the delay in filing the appeal before this Tribunal and accordingly the matter

M/S Jain Spice Foods Private Limited, Nagpur vs. M/S Jain Spice Foods Private Limited, Nagpur

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

ITA 314/NAG/2019[2011-12]Status: DisposedITAT Nagpur17 Jun 2025AY 2011-12

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Anand Nagrale

assessee, with an intention to settle the dispute, has already filed Form no.1, under Direct Tax Vivad Se Vishwas Scheme, 2024, (for short, “VSV Scheme, 2024”) and has already paid 2 M/s. Jain Spice Foods Pvt. Ltd. ITA no.314/Nag./2019 ready to deposit the requisite amount

Shilpa Steel and Power Ltd., Nagpur vs. ACIT Circle 2, Nagpur

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

ITA 25/NAG/2024[2016-17]Status: DisposedITAT Nagpur16 Jun 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh V. LoyaFor Respondent: Shri Abhay Marathe (through virtual)
Section 250

assessee, with an intention to settle the dispute, has already filed Form no.1, under Direct Tax Vivad Se Vishwas Scheme, 2024, (for short, “VSV Scheme, 2024”) and ready to deposit the requisite amount to be determined by the Revenue Authority. The learned counsel for the assessee also submitted that there ... liable to be dismissed as withdrawn, however, with liberty to the assessee to seek settling of this order on non–settling of dispute through VSV Scheme, 2024 and/or through rectification as well. However, dismissal will not play any impediment in the disposal of the VSV Scheme application, as well

Lm Wind Power Blades (India) Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle-4(1)(1), Bangalore

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

ITA 275/BANG/2021[2016-17]Status: DisposedITAT Bangalore16 Jun 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadav

For Appellant: Respondent byFor Respondent: Date of Hearing
Section 91(2)Section 92Section 92(1)

IT(TP)A No.275/Bang/2021 M/s. LM Wing Power Blades (India) Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B