“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

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

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

dated 17.12.2019 for AY 2017-18. 2. The assessee filed a letter dated 07.08.2025 before us stating that he has availed the Vivad Se Vishwas Scheme, 2024 introduced by the Statute to settle the tax disputes prevailing in this year by filing Form ... this regard, it is respectfully submitted that the Assessee has filed an application in relation to the captioned appeal under the Direct Tax Vivad Se Vishwas Scheme of the Finance Act, 2024 ('Scheme'). As required under the said Act, Form I have been filed by the Assessee on 23 April

Ramasethu Infrastructure Private Limited, Vijayawada vs. Deputy Commissioner of Income Tax, Vijayawada

In the result, the appeal of the assessee company is dismissed as 'withdrawn'

ITA 202/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam06 Aug 2025AY 2018-19

Bench: us. For the sake of clarity, the letter filed by the assessee company seeking liberty to withdraw the captioned appeal is culled out as under: BEFORE THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM

Section 2

Authorized Representative (for short “Ld.AR”) for the assessee, at the threshold of hearing of the appeal, submitted that the assessee has opted for “Vivad Se Vishwas Scheme, 2024" therefore, the aforementioned appeal having been referred as infructuous may be dismissed as withdrawn. The Ld. AR to buttress his claim ... letter dt.04.08.2025 wherein he has sought liberty to withdraw the captioned appeal on the ground that the assessee company had opted for “Vivad Se Vishwas Scheme, 2024". Also, the copy of Form No.4 dated, 18.06.2025 issued by the designated authority has been filed before us. For the sake of clarity

Sourabh Hemraj Bora HUF, Mumbai vs. Asst. Commissioner of Income Tax, Central Circle-2(2), Mumbai

In the result, appeals of the assessee are dismissed as withdrawn

ITA 2783/MUM/2025[2015-16]Status: DisposedITAT Mumbai05 Aug 2025AY 2015-16

Bench: The Authorities. For The Sake Of Ready Reference, The Letter Is Reproduced Hereunder:-

Section 147

aforesaid appeals, ld. Counsel for the assessee has submitted that assessee has opted for settlement of tax dispute under the ‘Vivad Se Vishwas Scheme-2024’ and has 2 Sourabh Hemraj Bora HUF also filed application vide letter dated 04/08/2025 before the authorities. For the sake of ready reference, the letter ... reproduced hereunder:- Respected Sir, Re: Prayer to permit the withdrawal of appeal as the appellant has settled the disputes under "Vivad-se-Vishwas, 2024' scheme in the case of Sourabh Hemraj Bora (HUF) Asst. Year: 2014-15 Appeal Nos. ITA-2782/Mum/2025 and 2783/Mum/2025 PAN-AAQHS0877P The abovesaid appeal matters

Sourabh Hemraj Bora HUF, Mumbai vs. Asst. Commissioner of Income Tax, Central Circle-2(2), Mumbai

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

ITA 2782/MUM/2025[2014-15]Status: DisposedITAT Mumbai05 Aug 2025AY 2014-15

Bench: The Authorities. For The Sake Of Ready Reference, The Letter Is Reproduced Hereunder:-

Section 147

Manju Enterprises Pvt Ltd., New Delhi vs. ITO Ward 16(2), New Delhi

In the result, the appeal is considered dismissed as withdrawn

ITA 535/DEL/2024[2012-13]Status: HeardITAT Delhi05 Aug 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2012-13 Manju Enterprises Pvt. Ltd., Vs Ito, J-209/3, Lane-15, Ward-16(2), Western Avenue, New Delhi. Sainik Farm, New Delhi – 110 062. Pan: Aaacm4887E (Appellant) (Respondent) Assessee By : Ms Krishma Rathore, Advocate & Shri Akash Ojha, Advocate Revenue By : Shri Vipul Kashyap, Sr. Dr Date Of Hearing : 05.08.2025 Date Of Pronouncement : 05.08.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 10.01.2024 Of The Commissioner Of Income-Tax (Appeals), Nfac, Delhi (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeal No.Cit(A), Delhi-6/10165/2017-18 Arising Out Of The Appeal Before It Against The Order Dated 15.11.2017 Passed U/S 263 R.W.S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) By The Ito, Ward 16(2), New Delhi (Hereinafter Referred To As The Ld. Ao). 2. At The Time Of Hearing The Ld. Counsel, Vide An Application Placed On Record, Submitted Out On Behalf Of The Assessee That The Assessee Has Approached The Competent Authority For Taking Benefit Of Direct Tax Vivad Se Vishwas Scheme, 2024 By Submitting Form 1. It Was Also Brought To Our Knowledge That Relevant Form No.2 Has Been Issued In Favour Of The Assessee. The Assessee, In Compliance Of Form-2 Has Also Deposited The Amount Payable As Computed In Form-2 & The Challan Depicting The Same Was Also Enclosed With The Said Letter. It Was Also Submitted That The Appeal Will Be Settled According To The Direct Tax Vivad Se Vishwas Scheme, 2024 And, Therefore, A Request Was Made For Withdrawal Of The Appeal With Liberty To Approach The Tribunal In Case The Appeal Is Not Settled. The Ld. Dr Had No Objection To The Withdrawal.

For Appellant: Ms Krishma Rathore, Advocate &For Respondent: Shri Vipul Kashyap, Sr. DR

Section 263

record, submitted out on behalf of the assessee that the assessee has approached the competent authority for taking benefit of Direct Tax Vivad Se Vishwas Scheme, 2024 by submitting Form 1. It was also brought to our knowledge that relevant form No.2 has been issued in favour of the assessee ... same was also enclosed with the said letter. It was also submitted that the appeal will be settled according to the Direct Tax Vivad Se Vishwas Scheme, 2024 and, therefore, a request was made for withdrawal of the appeal with liberty to approach the Tribunal in case the appeal

M/S Eklavya Estate Pvt.Ltd., Ranchi vs. Deputy Commissioner of Income Tax, Central Circle-2, Ranchi

In the result, both these appeals of assessee are dismissed

ITA 257/RAN/2024[2017-18]Status: DisposedITAT Ranchi04 Aug 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy & Shri Ratnesh Nandan Sahay

being decided by this common order. 2. In both these appeals, the assessee(s) had filed applications stating that they are proceeding for Vivad Se Vishwas Scheme-2024 (VSVS-2024) of the department. This was also accepted by the learned Senior Departmental ITA No. 256 & 257/Ran/2024 M/s Eklavya Project

M/S Eklavya Project Pvt.Ltd., Ranchi vs. Deputy Commissioner of Income Tax, Central Circle-2, Ranchi

In the result, both these appeals of assessee are dismissed

ITA 256/RAN/2024[2017-18]Status: DisposedITAT Ranchi04 Aug 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy & Shri Ratnesh Nandan Sahay

Sanjeev Premkumar Saggi, Ahmedabad vs. The ITO, Ward-1(1)(3), Ahmedabad

The appeal is dismissed as withdrawn

ITA 2100/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad04 Aug 2025AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Divyang Shah, A.RFor Respondent: Shri Abhijit, Sr. DR

Section 144BSection 147

application seeking permission to withdraw the appeal on the ground that he has opted to resolve the dispute under the Direct Tax Vivad se Vishwas Scheme, 2024 (DVSVS-2024). In support of this request, the assessee has submitted that Form-1 has been duly filed under the said Scheme

Dassault Systemes Se, France vs. DCIT, Circle- 1(2)(2) (International Taxation), New Delhi

ITA 4661/DEL/2019[2015-16]Status: DisposedITAT Delhi01 Aug 2025AY 2015-16

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI BRAJESH KUMAR SINGH (Accountant Member)

For Appellant: Sh. Yishu Goel, AdvFor Respondent: Sh. Om Prakash, Sr. DR

Section 144C(1)

hearing, Ld. AR for the assessee submitted that the assessee wishes to withdraw the appeal filed by it as assessee has opted for Vivad Se Vishwas Scheme 2024 (DTVSV 2024) relating to assessment year 2011-12. In this behalf, assessee has also filed Form 1 and received Form 2 from

M/S Dassault Systems Sa, France vs. DCIT (International Taxation), New Delhi

ITA 1616/DEL/2016[2011-12]Status: DisposedITAT Delhi01 Aug 2025AY 2011-12

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI BRAJESH KUMAR SINGH (Accountant Member)

For Appellant: Sh. Yishu Goel, AdvFor Respondent: Sh. Om Prakash, Sr. DR

Section 144C(1)

Grupo Antolin Irausa S.A, Pune vs. Deputy Commissioner of Income-Tax, (Intenational Taxation) -1, Pune

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

ITA 804/PUN/2018[2014-15]Status: DisposedITAT Pune31 Jul 2025AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 250

submitted that the Assessee Company has decided to opt for settlement of pending ITA Nos.803 & 804/PUN/2018 [A] dispute appeals under the Direct Tax Vivad Se Vishwas Act, 2024(DTVSV). Ld.AR further submitted that Assessee Company has already received Form-2, therefore, assessee intends to withdraw both the appeals. Ld.AR ... Company would like to most respectfully submit that the Company has decided to opt for settlement of such pending the Direct Tax Vivad Se Vishwas Act, 2024 (‘DTVSV’). ‘Accordingly, the Company had filed a declaration cum under 1 on April 29, 2025. Copy of such form 1 is enclosed

Grupo Antolin Irausa S.A, Pune vs. Deputy Commissioner of Income-Tax, (Intenational Taxation) -1, Pune

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

ITA 803/PUN/2018[2013-14]Status: DisposedITAT Pune31 Jul 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 250

Sri. Gurappa Jayaram Reddy(AOP), Bangalore vs. DCIT, Circle-1(1)(1), Bangalore

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

ITA 68/BANG/2025[2020-21]Status: DisposedITAT Bangalore31 Jul 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Surya Tejas, AdvocateFor Respondent: Sri Shivanand H Kalakeri, CIT DR

Section 250

toan e-Mail dated 14.07.2025 in which the Ld.AR of the assessee submitted that the assessee is availing the benefit of Direct Tax Vivad Se Vishwas Scheme, 2024 and also ITA Nos.67 & 68/Bang/2025 Sri Gurappa Jayaram Reddy (AOP) Page 2 of 3 submitted the Form No. 3 and accordingly requested ... with regard to A.Y. 2020-21 in which the Ld.AR submitted that the assessee is also availing the benefit of Direct Tax Vivad Se Vishwas Scheme, 2024 and has already filed an application. However, the assessee is awaiting Form No. 2. 5. This being so, we accordingly at the request

Sri. Gurappa Jayaram Reddy(AOP), Bangalore vs. DCIT, Circle-1(1)(1), Bangalore

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

ITA 67/BANG/2025[2018-19]Status: DisposedITAT Bangalore31 Jul 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Surya Tejas, AdvocateFor Respondent: Sri Shivanand H Kalakeri, CIT DR

Section 250

Umesh Basavaraj Mahabalshetti, Bijapur vs. Income Tax Officer, Ward-1 & Tps, Bijapur

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

ITA 2393/BANG/2024[2011-12]Status: DisposedITAT Bangalore31 Jul 2025AY 2011-12

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2011-12

For Appellant: Shri Aaryak, Advocate

time of hearing, the Ld.AR of the assessee submitted that the assessee had opted to settle the issue under the Direct Tax Vivad se Vishwas Scheme, 2024 and also filed an application in form 1 of the said scheme and also filed a letter dated 10/02/2025 seeking the permission ... recorded the said letter in which it was informed that the assessee had opted to settle the issue under the Direct Tax Vivad se Vishwas Scheme, 2024. Today, the assessee also submitted that form 5 was also issued by the authorities and therefore nothing is required to be adjudicated

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

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 of A. Y. 2011-12 as a basis to tax hardship compensation for the present year. Settlement under VSV does not constitute ... filed by the assessee against the aforesaid addition was dismissed as the assessee opted for the settlement of the tax dispute under the Vivad se Vishwas Scheme. Accordingly, the AO held that the assessee himself did not pursue his argument of non-taxability of hardship allowance. Accordingly

Computer Media Dealers Association, Mumbai vs. CIT (Exemptions), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3033/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Jul 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2017-18 Computer Media Dealers Cit(Exemption), Association, Room No. 601, Cumballa Hill, Vs. 22-D, Motlibai House, S.A. Brelvi Mtnl Te Building, Peddar Road, Road, Dr. Gopalrao Deshmukh Marg, Mumbai-400 001. Mumbai-400026. Pan No. Aaatc 0225 F Appellant Respondent

For Respondent: Mr. Lalchand Choudhary

Section 263

later on withdrew the same by the Ld. First Appellate Authority but later on withdrew the same by opting for settlement under Vivad se Vishwas Scheme, 2020. opting for settlement under Vivad se Vishwas Scheme, 2020 opting for settlement under Vivad se Vishwas Scheme, 2020 Subsequently, the Ld. CIT( ubsequently

Dow Chemical International, Mumbai vs. Addl /Joint/Dy. /Asstt Comm of Income Tax /ITO, Mumbai

The appeal is dismissed as withdrawn

ITA 1940/MUM/2021[2016-17]Status: DisposedITAT Mumbai31 Jul 2025AY 2016-17

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhri, Accou Ntant Member आयकर अपील सुं./Ita No. 1940/Mum/2021 (नििाारण वर्ा / Assessment Year: 2016-17) Dow Chemical V/S. The Dcit/Acit, Ward International Private बिाम 14(1)(2), Mumbai Limited The Godrej It Park, P2, 1St Additional/Joint/Deputy Floor, Block B, 02 Lbs /Assistant Commissioner Of Road, Godrej Business Income Tax/Income District Phirojshanagar, Tax Officer, National Vikhroli (W), Mumbai E-Assessment Centre, Delhi 400079 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacd4467B Appellant/अपीलार्थी .. Respondent/प्रनिवादी निर्ााररती की ओर से /Assessee By: Shri Hitesh Thakkar राजस्व की ओर से /Revenue By: Shri Bhagirath Ramawat Sr Dr

For Appellant: Shri Hitesh ThakkarFor Respondent: Shri Bhagirath Ramawat SR DR

Section 143(3)Section 144C(13)Section 153Section 92C

International Pvt LTd. 4. At the outset, Ld. AR submitted that the assessee has opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS). Vide letter dated 19.03.2025, the assessee has placed on record, a copy of the Form 2 dated 07.03.2025 received from

Nielsen (India) P.Ltd, Mumbai vs. DCIT RG 6(1), Mumbai

The appeal is dismissed as withdrawn

ITA 3581/MUM/2015[2009-10]Status: DisposedITAT Mumbai31 Jul 2025AY 2009-10

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhriआयकर अपील सुं./Ita No. 3581/Mum/2015 (नििाारण वर्ा / Assessment Year: 2009-10) M/S. Nielsen (India) V/S. Deputy Private Limited बिाम Commissioner Of (Formerly Known As Income Tax Range– Acnielsen Org-Marg 6(1), Mumbai Private Limited) Aaykar Bhavan, Mumbai 6Th Floor, Block C, Godrej It 400020 Park, 02, Godrej Business District, Lbs Marg, Phirojshanagar, Vikhroli (W), Mumbai 400079 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacm9279L Appellant/अपीलार्थी .. Respondent/प्रनिवादी निर्ााररती की ओर से /Assessee By: Shri Paras S. Savla राजस्व की ओर से /Revenue By: Ms. Neena Jeph, Cit Dr

For Appellant: Shri Paras S. SavlaFor Respondent: Ms. Neena Jeph, CIT DR

Section 250Section 43B

MARG Pvt Ltd 3. At the outset, Ld. AR informed that the assessee has opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS). Vide letter dated 03.03.2025, the assessee has placed on record, copies of declaration filed in Form 1 and Form 2 received

Umang Realtech Pvt Ltd, Delhi vs. DCIT, Circle-25(1), Delhi

The appeal of the assessee stands dismissed as withdrawn

ITA 822/DEL/2025[2020-21]Status: DisposedITAT Delhi31 Jul 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

application dated 31.07.2025 for withdrawal of this appeal on the reasoning that it has opted to settle the disputed issues under the Vivad se Vishwas Scheme, 2024. The assessee 1 Umang Realtech Pvt. Ltd. has placed on the record the copy of Form No. 1 filed under the Vivad se ... assessee prayed for liberty to revive this appeal in case the application of the assessee fails to mature for any reason under the Vivad se Vishwas Scheme, 2024. 3. The Ld. CIT-DR did not raise any objection to withdrawal of this appeal. 4. In view of the above-mentioned