vsv scheme — 524 case laws

Pallichankudi Joseph Peter, Wayanad vs. JCIT, Range -2, Kozhikode

In the result, the appeal filed by the assessee isdismissed as withdrawn

ITA 1044/COCH/2024[2016-17]Status: DisposedITAT Cochin29 Apr 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessmentyear:2016-17 Pallichankudi Joseph Peter Mananthavady Jcit Wayanad Range-2 Vs. Kerala 670 645 Kozhikode Pan No :Ahapp1021F Appellant Respondent Appellant By : Shri Arun Raj S., A.R. Respondent By : Smt. Leena Lal, Sr. D.R. Date Of Hearing : 30.01.2025 Date Of Pronouncement : 29.04.2025 O R D E R Perkeshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against Theorder Of The Ld. Cit(A)/Nfac Dated 2.8.2024 Vide Din & Order No. Itba/Nfac/S/250/2024-25/1067262069(1) Passed U/S 250Of The Income Tax Act, 1961 (In Short “The Act”) For Theassessment Year 2016-17. 2. The Assessee Has Raised Various Grounds Of Appeal.

For Appellant: Shri Arun Raj S., A.RFor Respondent: Smt. Leena Lal, Sr. D.R

Section 250oSection 91(2)Section 92Section 92(1)

ITANo.1044/Bang/2024 Pallichankudi Joseph Peter, Wayanad IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT

Faredoon Minoo Irani, Mumbai vs. Ward 41(4)(1), Mumbai

In the result, instant MA is allowed, whereas appeal filed by the Assessee is dismissed being withdrawn, with liberty as mentioned in para

ITA 2112/MUM/2024[2020-21]Status: DisposedITAT Mumbai29 Apr 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Ms. Padmavathy S

For Appellant: Shri Bhupendra Shah, Ld. A.RFor Respondent: Shri Krishna Kumar, Ld. Sr. D.R

No.76/M/2025 (Arising out of ITA No.2112/M/2024) Mr. Faredoon Minoo Irani 2. The Assessee being a senior citizen is willing to settle the dispute through VSV Scheme 2024, which is available upto April 2025 and even otherwise ready to abide by any terms and condition and believe in the rule ... No.76/M/2025 (Arising out of ITA No.2112/M/2024) Mr. Faredoon Minoo Irani 8. As the Assessee is willing to settle the dispute amicably through VSV Scheme 2024, which is available upto 30-04-2025 and has already filed Form-1 in this regard and undertakes to deposit the requisite amount on determination

Akc International Pvt. Ltd., Kolkata vs. ITO, Ward 11(1), Kolkata

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 2595/KOL/2024[2018-19]Status: DisposedITAT Kolkata28 Apr 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.2595/Kol/2024 Assessment Year: 2018-19 Akc International Pvt. Ltd.…………………………………..….……….Appellant 26A, Alipore Road, Kolkata -27. [Pan: Aadca5493K] Vs. Ito, Ward-11(1), Kolkata...……..............................……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Assessee. Shri Lovish Shelly, Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : April 28, 2025 Date Of Pronouncing The Order : April 28, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 23.10.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. No One Has Appeared On Behalf Of The Assessee In Spite Of Serving Notices For Hearing On Different Dates. However, An Application Dated 13.02.2025 Has Been Filed By The Assessee Stating That The Assessee Chooses To Settle The Tax Dispute Under The Direct Tax Vivad Se Viswas (Dtvsv) Scheme, 2024. The Assessee Filed Form No.1 Of The Said Scheme Dated 24.12.2024 & Form No.2 Was Also Received On 28.01.2025. Consequently, The Assessee Prayed Before Us For Withdrawal Of The Present Appeal.

Section 250

आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Sonjoy

Naresh Bhansali, Bangalore vs. ACIT, Circle-5(2)(1), Bangalore

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

ITA 345/BANG/2025[2016-17]Status: DisposedITAT Bangalore28 Apr 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Soudararajan Kassessment Year : 2016-17

For Appellant: Shri. Guruswamy, ITPFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore

Year 2014-15. 2. At the time of hearing, learned Counsel for the assessee submitted that assessee is contemplating to settle the issue under VSV Scheme, 2024. Considering the request of the assessee, we are dismissing this appeal as withdrawn giving liberty to the assessee to come in appeal before ... Tribunal in case the issue is not resolved under VSV Scheme, 2024. Page 2 of 2 3. In the result, appeal filed by the assessee is dismissed as withdrawn. Pronounced in the court on the date mentioned on the caption page. (SOUNDARARAJAN K) Accountant Member Bangalore, Dated : 29.04.2025. /NS/* Copy

Tecnicas Reunidas Sa, Bangalore, Karnataka, India vs. Deputy Commissioner of Income-Tax, International Taxation, Circle 2(2), Bangalore, Karnataka

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

ITA 2460/BANG/2024[2019-20]Status: DisposedITAT Bangalore25 Apr 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Sri Keerthi Narayan, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 250Section 91(2)Section 92Section 92(1)

ITA No.2460/Bang/2024 Tecnicas Reunidas SA, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT

M/S. Narayana Hrudayalaya Limited, Bengaluru vs. Principal Commissioner of Income Tax, Bengaluru

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

ITA 1068/BANG/2024[2018-19]Status: DisposedITAT Bangalore25 Apr 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year : 2018-19

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. E. Shridhar, CIT(DR)(ITAT), Bangalore

Counsel for the assessee has filed an application dated 23.04.2025 requesting for withdrawal of appeal as assessee has opted to settle the issue under VSV Scheme, 2024. Considering the request of the assessee, we are dismissing this appeal as withdrawn giving Page 2 of 2 liberty to the assessee ... come in appeal before the Tribunal in case the issue is not resolved under VSV Scheme, 2024. 3. In the result, appeal filed by the assessee is dismissed as withdrawn. Pronounced in the court on the date mentioned on the caption page. (KESHAV DUBEY) Accountant Member Bangalore, Dated

Autoliv India Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, both the appeals filed by the assessee are dismissed as withdrawn

ITA 461/BANG/2022[2017-18]Status: DisposedITAT Bangalore25 Apr 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Ms. Manasa, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 143(3)Section 91(2)Section 92Section 92(1)

IT(TP)A No.461 & 853/Bang/2022 M/s. Autoliv India Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE

Tejora Technologies Limited, Thane vs. DCIT, Mumbai

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

ITA 510/MUM/2025[2012-13]Status: DisposedITAT Mumbai25 Apr 2025AY 2012-13

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am Tejora Technologies Limited Dcit Shop No. 2, A Wing, Swagatam Room No. 1925, 19Th Floor, Air India Complex, Shraddha Chsl, Jesal Park, Vs. Building, Narimon Point, Mumbai – Bhayandar (East), Thane – 401105. 400064. Pan/Gir No. Aaccr4375E (Appellant) : (Respondent) Assessee By : Shri. Neeraj Mangla, Ca : Shri. Hemanshi Joshi, Sr. Dr. Respondent By : 03.04.2025 Date Of Hearing Date Of Pronouncement : 25.04.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) 54, Mumbai (‘Ld. Cit(A)’ For Short), National Faceless Appeal Centre (‘Nfac’ For Short) Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2012-13. 2. The Learned Authorised Representative (‘Ld. Ar’ For Short) For The Assessee Filed An Application During The Course Of Hearing Stating That The Assessee Has Opted To Settle The Dispute Through The Direct Tax Vivad Se Vishwas Scheme, 2024 Along With Form 1 Dtvsv 2024. Tejora Technologies Ltd. 3. Upon Perusal Of The Same, We Deem It Fit To Dismiss The Appeal Filed By The Assessee As Withdrawn With The Liberty That The Assessee May Revive The Appeal If The Same Has Not Been Settled In The Dtvsv Scheme, If Necessary. 4. In The Result, The Appeal Filed By The Assessee Is Dismissed As Withdrawn. Order Pronounced In The Open Court On 25.04.2025 (Omkareshwar Chidara)Mumbai; Dated: 25.04.2025 Karishma J. Pawar (Stenographer) Copy Of The Order Forwarded To: 1. The Appellant 2. The Respondent 3. Cit- Concerned 4. Dr, Itat, Mumbai 5. Guard File By Order

For Appellant: Shri. Neeraj Mangla, CAFor Respondent: 03.04.2025

Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI. OMKARESHWAR CHIDARA, AM Tejora

Sangeeta Manojkumar Jain, Bhavnagar vs. The Pr. CIT-3, Ahmedabad

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

ITA 786/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad23 Apr 2025AY 2016-17

Bench: DR. BRR KUMAR (Vice President), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)

Section 147Section 263Section 68Section 69C

light of written adjournment and the reason thereof the appeal is dismissed. 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

Rajashekar Yegavakote Laxminarasappa, Bangalore vs. Assistant Commissioner of Income-Tax, Circle-2(3)(1), Bangalore

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

ITA 1949/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 Apr 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2015-16

For Appellant: N O N EFor Respondent: Sri Subramanian S., D.R

Section 250Section 91(2)Section 92Section 92(1)

ITA No.1949/Bang/2024 Rajashekar Yegavakote Laxminarasappa, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU

Dilip Dinesh Patel (HUF), Mumbai vs. Income Tax Officer Ward 1(1), Thane

In the result, the grounds raised by the assessee are

ITA 1368/MUM/2025[2011-12]Status: DisposedITAT Mumbai23 Apr 2025AY 2011-12

Section 10(38)Section 250Section 250(6)Section 254(1)Section 4

IN THE INCOME TAX APPELLATE TRIBUNAL, 'SMC' BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 1368/MUM/2025(AY: 2011