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“vsv scheme”

Settlement & AmnestyDTVSV 2020DTVSV 2020524 judgments

Judgments citing vsv scheme

Crrc Zhuzhou Locomotive Co Ltd, Mumbai vs. ACIT International Taxation Circle 2(1)(1), Mumbai

In the result, both these appeals of assessee are dismissed as withdrawn

ITA 507/MUM/2022[2018-19]Status: DisposedITAT Mumbai13 Jun 2025AY 2018-19

Bench: Shri Saktijit Dey & Shri Vikram Singh Yadav

For Appellant: Ms. Rajnandini ShuklaFor Respondent: Ms. Kavita P. Kaushik, Sr.DR

submitted that the assessee company seeks permission to withdraw these appeals as the assessee-company has opted to avail Vivad Se Viswas Scheme, 2024 (VsV Scheme). In this connection, it was submitted that the assessee-company filed a petition for withdrawal of these appeals, wherein the assessee-company has requested ... this regard, we respectfully submit that the Appellant has opted to settle the disputes under "The Direct Tax Vivad se Vishwas Scheme, 2024' ('VsV Scheme'), and the Designated Authority has issued Form No. 4, confirming the full and final settlement of the tax arrears. A copy of Form

Crrc Zhuzhou Locomotive Co Ltd (Earlier Known As Csr Zhuzhou Electric Locomotive Co Ltd), Mumbai vs. ACIT (It) Circle 2(1)(1), Mumbai

In the result, both these appeals of assessee are dismissed as withdrawn

ITA 506/MUM/2022[2019-20]Status: DisposedITAT Mumbai13 Jun 2025AY 2019-20

Bench: Shri Saktijit Dey & Shri Vikram Singh Yadav

For Appellant: Ms. Rajnandini ShuklaFor Respondent: Ms. Kavita P. Kaushik, Sr.DR

submitted that the assessee company seeks permission to withdraw these appeals as the assessee-company has opted to avail Vivad Se Viswas Scheme, 2024 (VsV Scheme). In this connection, it was submitted that the assessee-company filed a petition for withdrawal of these appeals, wherein the assessee-company has requested ... this regard, we respectfully submit that the Appellant has opted to settle the disputes under "The Direct Tax Vivad se Vishwas Scheme, 2024' ('VsV Scheme'), and the Designated Authority has issued Form No. 4, confirming the full and final settlement of the tax arrears. A copy of Form

Rajendra Noniya, Kedla Colliery vs. ITO Ward 2(3) Ramgarh, Srijee Sadan

In the result, appeal of the assessee stand dismissed as withdrawn

ITA 224/RAN/2023[2015-16]Status: DisposedITAT Ranchi12 Jun 2025AY 2015-16

Bench: Us That The Assessee Wants To Withdraw The Present Appeal Since It Has Opted To Avail Benefit Of Vivad Se Vishwas Scheme, 2024 & In Its Submission, The Assessee Has Also Enclosed Copies Of Form No. 1 Issued By The Pr. Cit Of Income Tax, Approving The Applications Filed By The Assessee Under The Vivad Se Vishwas Scheme, 2024. It Is Stated That The Assessee Does Not Wish To Pursue The Present Appeal Since Their Application Under Vivad Se Vishwas Scheme, 2024 Has Been Approved By The Income Tax Department & Requested That Their Application For Withdrawal Of Appeal May Please Be Accepted.

For Appellant: None (withdrawal petition)For Respondent: Smt. Rinku Singh, CIT DR
Section 91

made in the Scheme and after considering the material on record, the aforesaid request for withdrawal of appeal of the assessee to avail the VSV Scheme, 2024 is hereby allowed. P a g e 2 | 3 ITA No./Ran/2024 Assessment Year : 2017-18 6. In the result, appeal

Coffeeday Hotels & Resorts Private Limited, Bangalore vs. DCIT, Circle-2(1)(1), Bangalore

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

ITA 738/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Jun 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017-18

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

ITA No.738/Bang/2025 Coffeeday Hotels and Resorts, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI

Ram Krishna Khandelwal HUF, Dhanbad vs. ITO, Ward 2(1), Dhanbad

In the result, the captioned appeal is dismissed as withdrawn

ITA 295/RAN/2024[2016-17]Status: DisposedITAT Ranchi10 Jun 2025AY 2016-17

Bench: Before S/Shri George Mathanshri George Mathan & Ratnesh Nandan Sahay & Ratnesh Nandan Sahay & Ratnesh Nandan Sahayassessment Year: 2016-17 Ram Krishna Ka Ram Krishna Kandelwal, Huf, Vs. Assessment Unit, Nfac, Delhi Assessment Unit, Nfac, Delhi Patherdih, Patherdih, Sudamdih Sudamdih Road, Road, Dhanbad Pan/Gir No.Aakhrs 5187 D Aakhrs 5187 D (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: None (withdrawal petition)For Respondent: Shri Khub Chand Pandya, Sr DR
Section 91

made in the Scheme and after considering the material on record, the aforesaid request for withdrawal of appeal of the assessee to avail the VSV Scheme, 2024 is hereby allowed. 5. In the result, the captioned appeal is dismissed as withdrawn. Order dictated and pronounced in the open court

Abb Switzelrland, Bengaluru vs. Dy CIT (It) Circle-1(1)(1), Mumbai

In the result, both the appeals of the assessee are dismissed as withdrawn

ITA 7669/MUM/2019[2016-17]Status: DisposedITAT Mumbai02 Jun 2025AY 2016-17

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: NONEFor Respondent: Shri Satya Pal Kumar, CIT-DR

This is with reference to the captioned matter, wherein the Company respectfully submits that the Company has opted for settlement of disputes under the VsV Scheme and has received approval of the Commissioner of Income-tax ('the CIT'), Bengaluru to proceed with the said Scheme on 09 April

Abb Switzelrland, Bengaluru vs. Dy CIT (It) Circle-1(1)(1), Mumbai

In the result, both the appeals of the assessee are dismissed as withdrawn

ITA 7668/MUM/2019[2015-16]Status: DisposedITAT Mumbai02 Jun 2025AY 2015-16

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: NONEFor Respondent: Shri Satya Pal Kumar, CIT-DR

This is with reference to the captioned matter, wherein the Company respectfully submits that the Company has opted for settlement of disputes under the VsV Scheme and has received approval of the Commissioner of Income-tax ('the CIT'), Bengaluru to proceed with the said Scheme on 09 April

Shri Arjun Amla, Srinagar vs. Income Tax Officer Ward-1, Srinagar

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

ITA 249/ASR/2025[2016-17]Status: DisposedITAT Amritsar29 May 2025AY 2016-17

Bench: Sh. Udayan Das Gupta & Sh. Brajesh Kumar Singh

Section 250Section 4

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

The Lohia Truck Operator Union, Jalandhar vs. ITO Ward Nakodar, Nakodar

In the result, both the appeals of the assessee are dismissed as withdrawn

ITA 522/ASR/2024[2016-17]Status: DisposedITAT Amritsar29 May 2025AY 2016-17

Bench: Sh. Udayan Das Gupta & Sh. Brajesh Kumar Singh

Section 250Section 271BSection 4

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:- I.T.A. Nos. 522 and 523/Asr/2024 3 Assessment Year

The Marula Coop M/P A/S Society Ltd, Vpo Marula vs. ITO Ward 4, Mall Road

In the result, both the appeals of the assessee are dismissed as withdrawn

ITA 659/ASR/2024[2011-12]Status: DisposedITAT Amritsar27 May 2025AY 2011-12

Bench: Sh. Udayan Das Gupta & Sh. Brajesh Kumar Singh

Section 250Section 4

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

The Marula Coop M/P A/S Society Ltd, Vpo Marula vs. ITO Ward 4 Hoshiarpur, Income Tax Office, Mall Road

In the result, both the appeals of the assessee are dismissed as withdrawn

ITA 658/ASR/2024[2011-12]Status: DisposedITAT Amritsar27 May 2025AY 2011-12

Bench: Sh. Udayan Das Gupta & Sh. Brajesh Kumar Singh

Section 250Section 4

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

Golden Realty, Mumbai vs. Deputy Commissioner of Income Tax 19(1), Mumbai

In the result, the appeal is dismissed

ITA 621/MUM/2025[2018-2019]Status: DisposedITAT Mumbai27 May 2025AY 2018-2019

Bench: Hon’Ble Shri Sandeep Gosain

Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 527

Golden Realty, Mumbai vs. Assessing Officer National E Assessment Centre, Delhi

In the result, the appeal is dismissed

ITA 527/MUM/2025[2018-2019]Status: DisposedITAT Mumbai27 May 2025AY 2018-2019

Bench: Hon’Ble Shri Sandeep Gosain

Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 527

Shailesh Laljibhai Bharwad, Mumbai vs. Commissioner of Income Tax (Appeals), Pune-11, Pune

In the result, the appeal filed by the assessee stands dismissed as withdrawn, however, with liberty as mentioned above

ITA 6052/MUM/2024[2019-20]Status: DisposedITAT Mumbai27 May 2025AY 2019-20

Bench: Shri Narender Kumar Choudhryassessment Year: 2019-20

For Appellant: Ms. Shruti Singh, Ld. A.RFor Respondent: Shri Himanshu Joshi, Ld. D.R
Section 250

short ‘the Act’) for the A.Y. 2019-20. 2. The assessee in the instant case, with an intention to settle the dispute amicably through VSV scheme 2024, has filed Form no. 1 and ready to deposit the requisite amount to be determined by issuing Form ... dispute finally. This Court clarify that withdrawal of this appeal would not be any impediment in processing the Form no. 1 filed under VSV scheme 2024 by the assessee and/or settling the dispute. 3. In the result, the appeal filed by the assessee stands dismissed as withdrawn, however, with liberty

Pradip Jalan, Kolkata vs. A.C.I.T., Circle - 43, Kolkata

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

ITA 2444/KOL/2024[2013-2014]Status: DisposedITAT Kolkata26 May 2025AY 2013-2014

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2444/Kol/2024 Assessment Year: 2013-2014 Pradip Jalan,………………………………..………Appellant C/O. Mechanical Engineering Industries, 2Nd Floor, 113A, Manohar Das Katra, Kolkata-700007 [Pan:Acopj1980E] -Vs.- Assistant Commissioner Of Income Tax,...Respondent Circle-43, Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: None (Withdrawal Application), Appeared On Behalf Of The Assessee Shri Abhijit Adhikary, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 5, 2025 Date Of Pronouncing The Order: May 26, 2025 O R D E R

ITA No. 2444/KOL/2024 (A.Y. 2013-2014) Pradip Jalan IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru

M/S Aarey Drugs Pharmacuticals Ltd, Mumbai vs. Central Circle 2(3), Mumbai

In the result, both the miscellaneous applications are allowed, whereas appeals filed by the Assessee are dismissed being withdrawn, with liberty as mentioned in para 8 of this order

ITA 1466/MUM/2024[2009-10]Status: DisposedITAT Mumbai23 May 2025AY 2009-10

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidara

For Appellant: Mr. Hifzur Rehmaan, Ld. ARFor Respondent: Shri Manoj Kumar Sinha, Ld. Sr.D.R

miniscule and the reason stated by the Assessee to the effect “that the Assessee was somehow busy in pursuing the settlement of dispute through VSV Scheme and therefore could not file the miscellaneous application in time”, as bonafide, reasonable and un-intentional, delay is condoned. 3. Coming to the merits

M/S Aarey Drugs Pharmaceuticals Ltd, Mumbai vs. Central Circle 2(3), Mumbai

In the result, both the miscellaneous applications are allowed, whereas appeals filed by the Assessee are dismissed being withdrawn, with liberty as mentioned in para 8 of this order

ITA 1465/MUM/2024[2008-09]Status: DisposedITAT Mumbai23 May 2025AY 2008-09

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidara

For Appellant: Mr. Hifzur Rehmaan, Ld. ARFor Respondent: Shri Manoj Kumar Sinha, Ld. Sr.D.R

miniscule and the reason stated by the Assessee to the effect “that the Assessee was somehow busy in pursuing the settlement of dispute through VSV Scheme and therefore could not file the miscellaneous application in time”, as bonafide, reasonable and un-intentional, delay is condoned. 3. Coming to the merits

Sameer Chile, Damoh vs. Income Tax Officer, CPC

In the result, the appeal of the assessee is dismissed

ITA 29/JAB/2024[2021-22]Status: DisposedITAT Jabalpur21 May 2025AY 2021-22

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Dr. Hemant S. Modh, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(1)Section 250Section 36(1)(va)

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (By virtual mode) BEFORE SH. KUL BHARAT, VICE PRESIDENT AND SH

Gyan Cirkitronics Pvt. Ltd, Lucknow vs. ACIT-3, Lucknow-New

In the result, the appeal of the assessee is dismissed

ITA 403/LKW/2024[2020-21]Status: DisposedITAT Lucknow21 May 2025AY 2020-21

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2020-21 Gyan Cirkitronics Private Vs. Acit-3, Lucknow-New Limited, Plot No. 6-B, Malviya Nagar Aishbagh, Lucknow, U.P. 226004 Pan:Aabcg2210J (Appellant) (Respondent) Assessee By: Sh. Ashwini Kumar, C.A. Revenue By: Sh. Sunil Kumar Rajwashi, Addl Cit Dr Date Of Hearing: 23.04.2025 Date Of Pronouncement: 21.05.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Jcit(A), Thane, Dated 03.05.2024 Passed Under Section 250 Of The Income Tax Act, 1961 Partly Allowing The Appeal Of The Assessee Which Was Filed Against The Order Of The Ld. Ao Under Section 154 Dated 29.04.2022. The Grounds Of Appeal Are As Under:- “1. That The Income Returned Should Have Been Accepted. 2. That Application Filed Under Section 154 Should Have Been Accepted. 3. The Addition Made By Cpc Was Not Within The Preview Of Adjustments Which Could Be Made Under Section 143(1)(A). 4. That The Learned Lower Court Erred In Facts & Legal Aspects Of The Case In Not Allowing Expenses Of Rs. 833161/- Invoking Section 36(1)(Va), 5. That The Order Passed Is Against The Merit, Circumstances & Legal Aspects Of The Case. 5. That The Appellant Seeks Permission To Modify And/Or Add Any Other Ground Or Grounds Of Appeal As The Circumstances Of The Case Might Require Or Justify.”

For Appellant: Sh. Ashwini Kumar, C.AFor Respondent: Sh. Sunil Kumar Rajwashi, Addl CIT DR
Section 143(1)(a)Section 154Section 250Section 36(1)(va)

assessee in which it was submitted as under:- “Hon'ble Sir, The Appellant opted to settle the dispute and so had opted for VSV Scheme 24 by filing Form No 1 on 28 Jan 2025 vide Acknowledgement No 846610790280125. The Commissioner of Income Tax has issued form

The ITO, Patan Ward-5, Mehsana vs. Smt. Payalben Rameshbhai Desai, Mehsana

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

ITA 882/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad20 May 2025AY 2014-15

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2014-15

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA