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“Vivad se Vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20204,976 judgments

The decision most relied on for Vivad se Vishwas is Damodar Valley Corpn v. Addl. CIT (66 Taxmann.com 25), cited in 14 judgments on BharatTax.

Leading authorities on Vivad se Vishwas

Damodar Valley Corpn v. Addl. CIT
66 Taxmann.com 25 · 2016 · ITAT
14
citing judgments

The Tribunal's decision in the assessee's own case on a specific issue is binding on the Revenue for subsequent assessment years, especially when the assessee has availed the Vivad se Vishwas scheme and appeals have been dismissed on similar grounds.

Judgments citing Vivad se Vishwas

Molex (India) Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle 4(1)(1), Bengaluru

Appeal of the assessee is dismissed as indicated above

ITA 1795/BANG/2024[2020-21]Status: DisposedITAT Bangalore19 Aug 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyit(Tp)A No.1795/Bang/2024 Assessment Year : 2020-21 M/S. Molex (India) Pvt. Ltd., Vs. The Assistant Commissioner 9Th Floor, Mfar Manyata Tech Park, Of Income Tax, Greenheart Phase Iv, Nagawara, Circle – 4(1)(1), Bangalore – 560 045. Bangalore. Pan : Aacck 0978 J Appellant Respondent

For Appellant: Ms. Anshika Agarwal, ARFor Respondent: Dr. Divya K. J, CIT(DR)(ITAT), Bangalore

letter dated 27.03.2025 was placed stating that they would like to withdraw the appeal as the dispute has been settled under direct taxes Vivad Se Vishwas Scheme, 2024 and Form No.2 has already been issued to the assessee. 2. The learned DR. Divya K. J and the learned ... liberty to the assessee to pursue the captioned appeal in case assessee does not receive Form No.4 under the direct taxes in Vivad Se Vishwas Scheme, 2024. 4. Accordingly, appeal of the assessee is dismissed as indicated above. Pronounced in the open court on the date mentioned on the caption

Widia India Ltd( Kennametal India Ltd., Bangalore vs. Pr. Commissioner of Income Tax-2, Bangalore

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 372/BANG/1997[1994-95]Status: DisposedITAT Bangalore19 Aug 2025AY 1994-95

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 1994-95

For Respondent: Shri Aditya Bharadwaj

hearing, the Ld.AR submitted a letter dated 06/08/2025 in which the assessee informed this Tribunal that the assessee had opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and filed an application in form – 1 on 30/04/2025. Pursuant to the application in form – 1, the Ld.PCIT also issued a form ... along with his letter. Finally, the assessee requested to withdraw the appeal in view of the settlement made under the Direct Tax Vivad Se Vishwas Scheme, 2024. 4. We have perused the letter as well as the form – 1 and form – 2 and the challan for the payment

Hadoti Construction Co., Kota vs. Assistant Commissioner of Income Tax ACIT Cir-1 Kota, Kota

Appeal is disposed of, for statistical purposes, and the appeal before Ld

ITA 948/JPR/2025[2016-17]Status: DisposedITAT Jaipur18 Aug 2025AY 2016-17

Bench: This Appellate Tribunal, While Challenging Order Dated 27.02.2025, Passed By Learned Addl/Jcit(A), Chennai, U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”), As Thereby Assessment Order Dated 12.12.2018, Relating To Assessment Year 2016-17, Has Been Upheld & The Appeal Filed By The Assessee Challenging Said Assessment Order Has Been Dismissed, On The 2 Hadoti Construction Co., Kota. Ground That The Assessee Failed To Discharge Its Onus To Challenge The Additions Made.

For Appellant: Sh. Kunal Soni, C.AFor Respondent: Mrs. Alka Gautam, CIT-Proxy
Section 250

appellant is that during pendency of appeal before Learned CIT(A), steps were being taken by the assessee for settlement under Direct Taxes Vivad Se Vishwas Scheme-2024, but, due to some defects, the application could not be entertained. Further, it has been submitted that due to the said steps ... available from the paper book submitted on behalf of the appellant today , Form No. 1 was submitted for settlement under Direct Taxes Vivad Se Vishwas Scheme-2024, on 31.01.2025, and Form No. 2 came to be issued by the department on 14.02.2025. Admittedly, no further steps could be taken

DB (International) Stock Brokers Ltd, Delhi vs. DCIT, Central Circle-18, Delhi

In the result, appeals of the assessee are dismissed in the terms aforesaid

ITA 5876/DEL/2024[2016-17]Status: DisposedITAT Delhi18 Aug 2025AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Pranav Yadav, AdvocateFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Years 2015-16 & 2016-17. 2. The Ld. AR for the assessee has submitted that since the assessee has settled the issue under Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS’), hence, the Assessee wishes to withdraw the present appeals. In this behalf, the Ld. AR for on record

DB (International)Stock Brokers Ltd, Delhi vs. DCIT, Central Circle-18, Delhi

In the result, appeals of the assessee are dismissed in the terms aforesaid

ITA 5875/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Aug 2025AY 2015-16

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Pranav Yadav, AdvocateFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Years 2015-16 & 2016-17. 2. The Ld. AR for the assessee has submitted that since the assessee has settled the issue under Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS’), hence, the Assessee wishes to withdraw the present appeals. In this behalf, the Ld. AR for on record

Umiyaji Steel Industries, Rajkot vs. The Income Tax Officer, Ward-1(1)(1), Rajkot

The appeal is DISMISSED

ITA 183/RJT/2025[2015-16]Status: HeardITAT Rajkot14 Aug 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Diesh Mohan Sinha

For Appellant: Shri Samir Bhuptani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(3)Section 250

appellant firm, on hearing advertisement about the scheme by the Income Tax Department, approached the council of the appeal to know about the Vivad Se Vishwas Scheme. The council of the appellant verified the e- proceeding tab and on verification of the same it was realized that the appellate order

Molex India Business Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, the appeal filed by the Assessee is hereby dismissed under DTVSV 2024

ITA 1881/BANG/2024[2020-21]Status: DisposedITAT Bangalore14 Aug 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Keerthi Narayan, ARFor Respondent: Dr. Divya K, JCIT (DR)

Authorized Representative (AR) of the Assessee submitted that the Assessee has filed declaration in Form-1 as prescribed under the Direct Tax Vivad se Vishwas Scheme (DTVSV), 2024, before the Competent Authority for settling the tax dispute in the appeal on hand. It was further submitted ... that the assessee has obtained Form-2 determining the tax to be paid under the Direct Tax Vivad se Vishwas Scheme (DTVSV), 2024, from the Competent Authority. Accordingly, the ld. AR submitted that these filings are in process under the said scheme, which aims to resolve the tax dispute

Chanderakanta H Lalia, Navi Mumbai vs. ITO, 28(1)(3), Vashi Railway Station

The appeal is dismissed as having become

ITA 5693/MUM/2024[2014-2015]Status: DisposedITAT Mumbai14 Aug 2025AY 2014-2015

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2014-15 Chanderakanta H Lalia, Ito, 28(1)(3), C/O Shri Shamji Bhanushali, Room No. 327, Tower No. 6, Chartered Accountant, 339, Big Vs. Vashi Railway Station Splash, Section -17, Vashi, Commercial Complex, Vashi, Navi Mumbai- 400703. Navi Mumbai-400703. Pan No. Ajvpl 7788 C Appellant Respondent

For Respondent: Mr. Vimal Punmiya
Section 143(3)Section 148Section 234BSection 69A

5794/Mum/2024, the matter having been settled under the No. 5794/Mum/2024, the matter having been settled under the . The present appeal, having been Vivad se Vishwas Scheme, 2024 Vivad se Vishwas Scheme, 2024. The present appeal, having been filed physically and being a filed physically and being a duplicate, does

DCIT Cen Cir 36, Mumbai vs. Akruti Kailash Construciton, Mumbai

ITA 2513/MUM/2013[2009-10]Status: DisposedITAT Mumbai14 Aug 2025AY 2009-10

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Jayeshkumar Jain, CAFor Respondent: Shri Surendra Mohan, Sr. DR
Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT AND SHRI GIRISH

Vijaysingh Nanusingh Rathore, Ahmedabad vs. The ITO, Ward-2(1)(1), Ahmedabad

In the result, the appeal is allowed for statistical purposes

ITA 1110/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad12 Aug 2025AY 2011-12

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2011-12 Vijaysingh Manusingh Rathore The Ito, Ward-2(1)(1) 130, Kalhar Exotica Vs. Ahmedabad. Science City Road Thaltej, Ahmedabad Gujarat – 380 059. Pan : Adkpr 5315 C (Applicant) (Responent)

For Appellant: Shri Parimalsinh B. Parmar, AR
Section 142(1)Section 144Section 148Section 68Section 69C

unable to take necessary legal steps within the prescribed period. 2.2 Subsequently, the assessee was advised to opt for declaration under the Vivad se Vishwas Scheme, 2024, and he accordingly filed declaration for the assessment year under consideration along with two other years on 29.01.2025. The status on the income

Syntel Solutions (I) P Ltd, Pune vs. Commissioner of Income-Tax (Appeals), Pune

In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’

ITA 725/PUN/2021[2013-14]Status: DisposedITAT Pune08 Aug 2025AY 2013-14

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.725/Pun/2021 िनधा"रण वष" / Assessment Year : 2013-14 Syntel Solutions (I) P. Ltd., Vs. Acit, Circle-10, Pune. Ground Floor, S2 Software Block, Plot No.B-1/B-2, Dehu Alandi Road, Midc, Talawade, Software Technology Park, Pune- 412114. Pan : Aadct5744N Appellant Respondent Assessee By : None Revenue By : Shri Praksh L. Pathade Date Of Hearing : 07.08.2025 Date Of Pronouncement : 08.08.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 08.11.2021 Passed By Ld. Cit(A)-13, Pune For The Assessment Year 2013-14. 2. When The Appeal Was Called For Hearing, None Appeared On Behalf Of The Appellant-Assessee Despite Due Service Of Notice Of Hearing. However, Ld. Ar Of The Assessee Filed An Application Seeking Withdrawal Of The Above Captioned Appeal In The Light Of The Fact That The Assessee Has Opted For Direct Tax Vivad Se Vishwas

For Appellant: NoneFor Respondent: Shri Praksh L. Pathade

application seeking withdrawal of the above captioned appeal in the light of the fact that the assessee has opted for Direct Tax Vivad Se Vishwas 2 Scheme, 2024 and in this regard copy of Form 2 under DTVSVS, 2024 also filed by the assessee. 3. Ld. DR raised no objection ... revive the appeal proceedings, in the event of the Pr. Commissioner of Income Tax declining to issue Final Certificate under Direct Tax Vivad Se Vishwas Scheme, 2024 for whatsoever reasons. Accordingly, the appeal of the assessee stands dismissed as withdrawn. 5. In the result, the appeal filed by the assessee

Bhadrakali Estates Private Limited, Delhi vs. ITO NFAC (Jao Ward-4(1), Delhi)

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

ITA 5778/DEL/2024[2014-2015]Status: DisposedITAT Delhi08 Aug 2025AY 2014-2015

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh

For Appellant: NoneFor Respondent: Shri Dharam Veer Singh, CIT-DR and Shri Rjaesh Kumar Dhanesta, Senior DR

January, 2025 has been filed by the learned Counsel for the assessee stating that the assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2014-15. The assessee has stated that it has filed form No.1 and the Revenue has also issued ... permitted to withdraw the present appeal filed by it. Learned CIT-DR has no objection. 3. Since the assessee has opted for Vivad se Vishwas Scheme, we dismiss this appeal as withdrawn. However, we are granting liberty to the assessee that in case the assessee is not successful in getting

Vijay Laxmi, Delhi vs. ITO, Ward-59(8), Delhi

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

ITA 5300/DEL/2024[2015-16]Status: DisposedITAT Delhi08 Aug 2025AY 2015-16

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Smt. Vijay Laxmi Vs. Income Tax Officer 954-E, 100 Ft Road, Ward-59(8), Baburpur Extension, Delhi Shahdara, Delhi-110032 Pan: Aappl6715N Appellant Respondent None Assessee By Revenue By Sh. Amit Kumar Singh, Sr. Dr Date Of Hearing 04/08/2025 Date Of Pronouncement 08/08/2025

dated 10/10/2024 for the Assessment Year 2015-16. 2. The Ld. Department's Representative submitted that, Assessee has opted to avail benefits of ‘Vivad se Vishwas Scheme, 2024’ (‘VSVS’), therefore, the present Appeal has rendered in-fructuous, thus sought for dismissal of the Appeal. 2 Vijay Laxmi

Alstom Information System and Technology ((Formerly Known As Alstom Information Technology Centre), Gurgaon vs. ACIT Circle-1(1)(1) International Taxation, New Delhi

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

ITA 9654/DEL/2019[2016-17]Status: DisposedITAT Delhi08 Aug 2025AY 2016-17

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh

For Appellant: Shri Jaskaran Singh, CAFor Respondent: Shri Dharam Veer Singh, CIT-DR and Shri Rjaesh Kumar Dhanesta, Senior DR
Section 143(3)

assessee submitted that a petition dated 7th July, 2025 has been filed by it stating that assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2016-17. The assessee stated that it has filed form No.1 and the Revenue has also issued ... permitted to withdraw the present appeal filed by it. Learned CIT-DR has no objection. 3. Since the assessee has opted for Vivad se Vishwas Scheme, we dismiss this appeal as withdrawn. However, we are granting liberty to the assessee that in case the assessee is not successful in getting

Johnson Matthey Public Ltd. Co., United Kingdom vs. JCIT(OSD), Intl. Taxation, Gurgaon

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

ITA 7572/DEL/2017[2012-13]Status: DisposedITAT Delhi08 Aug 2025AY 2012-13

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh

For Respondent: Shri Yishu Goel, AR

assessee submitted that a petition dated 4th August, 2025 has been filed by it stating that assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2012-13. The assessee stated that it has filed form No.1 and the Revenue has also issued ... permitted to withdraw the present appeal filed by it. Learned CIT-DR has no objection. 3. Since the assessee has opted for Vivad se Vishwas Scheme, we dismiss this appeal as withdrawn. However, we are granting liberty to the assessee that in case the assessee is not successful in getting

Kamaldhan Conclave Limited, Bariatu vs. ACIT, Central Circle-1, Ranchi

In the result, the appeal is dismissed as withdrawn with liberty as above

ITA 58/RAN/2024[2012-2013]Status: DisposedITAT Ranchi07 Aug 2025AY 2012-2013

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayι.Τ.Α. No.58/Ran/2024 Assessment Year: 2012-13 Kamaldhan Conclave Ltd...... ..........Appellant Unit No.2, Ground Floor, Sri Radhe Krishan Garden, Jharkhand-834009. [Pan: Aaeck6247N] Vs. Acit, Central Circle-1, Ranchi.... Respondent Appearances By: Shri R. R. Mittal, Ar, Appeared On Behalf Of The Appellant. Shri Khubchand T. Pandya, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing: August 07, 2025 Date Of Pronouncing The Order: August 07, 2025 Order Per Sonjov Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 20.01.2024 Of The Commissioner Of Income Tax, Appeal Cit(A), Patna-3 (Hereinafter Referred To As "Cit(A)"] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The 'Act').

Section 250

hearing, the Ld. Authorised Representative for the assessee submitted that the assessee has opted to settle the dispute under the Direct Tax Vivad se Vishwas scheme and has duly filed Form No. 1. However, Form No. 2 acknowledging acceptance of the declaration by the competent authority has not yet been ... assessee sought permission to withdraw the present appeal, with liberty to seek restoration of the appeal in the event the settlement under the Vivad se Vishwas scheme does not materialise. 3. The Ld. Departmental Representative did not raise any objection to the prayer made by the assessee. 4. We after

Lokmangal Co-Operative Bank Ltd., Solapur vs. Asst. Commissioner of Income Tax Office Circle - 2, Solapur

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

ITA 1179/PUN/2024[2015-16]Status: DisposedITAT Pune07 Aug 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1179/Pun/2024 धििाारण वर्ा / Assessment Year: 2015-16 Lokmangal Co-Operative Asstt. Cit, Circle-2, Bank Ltd, Solapur 128, Murarji Peth, Near Vs. Sevasadan, High School, Solapur-413001 Maharashtra Pan-Aaaal0119J अपीलार्थी / Appellant प्रत्यर्थी/Respondent Assessee By: Ca Pramod Shingte Department By: Shri Ramnath P Murkunde Date Of Hearing: 07-08-2025 Date Of 13-08-2025 Pronouncement:

For Appellant: CA Pramod ShingteFor Respondent: Shri Ramnath P Murkunde
Section 143(3)Section 250

outset assessee requested for withdrawing the appeal as the assessee has opted for settling the Tax dispute under the “Direct Tax Vivad se Vishwas Scheme 2024” (DTVSV) and the assessee has received Form No. 2 on 05.08.2025. 2 3. Ld. Departmental Representative (DR) raised no objection to the contention ... outset has requested for withdrawal of instant appeal as the assessee has objected for setteling the tax dispute under the Direct Tax Vivad Se Vishwas Scheme (DTVSV). Form No. 1 was filed by the assessee on 25.04.2025 and the Income Tax Department has issued Form No. 2 specifying the balance

Gulamali Mohammed Somji, Pune vs. ITO Ward 7(5) Pune, Pune

In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’

ITA 976/PUN/2023[AY 2013-14]Status: DisposedITAT Pune07 Aug 2025

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.976/Pun/2023 िनधा"रण वष" / Assessment Year : 2013-14 Gulamali Mohammed Somji, Vs. Ito, Ward-7(5), Pune. Flat 1, Kanhaiya Classic Apartments, Boat Club Road, Pune- 411001. Pan : Arpps7641K Appellant Respondent Assessee By : Shri Nitin Rander Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 06.08.2025 Date Of Pronouncement : 07.08.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 19.07.2023 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2013-14. 2. When The Matter Was Called For Hearing, Ld. Ar Of The Assessee Filed An Application Seeking Withdrawal Of The Above Captioned Appeal In The Light Of The Fact That The Assessee Has Opted For Direct Tax Vivad Se Vishwas Scheme, 2024 & In This Regard Copy Of Form 2 Under Dtvsvs, 2024 Also Filed By The Assessee.

For Appellant: Shri Nitin RanderFor Respondent: Shri Ramnath P. Murkunde

application seeking withdrawal of the above captioned appeal in the light of the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and in this regard copy of Form 2 under DTVSVS, 2024 also filed by the assessee. 2 3. Ld. DR raised no objection ... revive the appeal proceedings, in the event of the Pr. Commissioner of Income Tax declining to issue Final Certificate under Direct Tax Vivad Se Vishwas Scheme, 2024 for whatsoever reasons. Accordingly, the appeal of the assessee stands dismissed as withdrawn. 5. In the result, the appeal filed by the assessee

Jamia Nizamia, Hyderabad vs. ITO., Exemption Ward-1(2), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 898/HYD/2025[2017-18]Status: HeardITAT Hyderabad07 Aug 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: -None-For Respondent: Sri Gurpreet Singh, Sr. AR

record, it is noticed that, the assessee vide letter dated 05.08.2025 submitted that, it had opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 and filed Form No.1 and the Department had also accepted the request of the assessee and issued Form No.2 which has been

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

Sakthi Granites. 2. The ld. AR filed a letter dated 05.08.2025 stating that the assessee had 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