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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

Judgments citing Vivad se Vishwas

Manohar Dealers Private Limited (Since Got Merged With Alert Consultants & Credit Private Limited), Kolkata vs. ITO, Ward 4(3), Kolkata

In the result, the appeal is dismissed as withdrawn with liberty as above

ITA 639/KOL/2025[2015-16]Status: DisposedITAT Kolkata30 Jul 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.639/Kol/2025 Assessment Year: 2015-16 Manohar Dealers Pvt. Ltd.(Since Got Merged With Alert Consultants & Credit Pvt. Ltd.)……...………………. …....Appellant 52 /1, Shakespeare Sarani, 16Th Floor, Kol-17. [Pan: Aafcm8400N] Vs. Ito, Ward-8(2), Kolkata…………………..……………………….…..... Respondent Appearances By: Shri Siddharth Agarwal, Adv., Appeared On Behalf Of The Appellant. Shri Kallol Mistry, Jcit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 29, 2025 Date Of Pronouncing The Order : July 30, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal By The Assessee Is Directed Against The Order Dated 30.01.2025 Passed By The Cit, Appeal Addl/Jcit(A)-2, Ahmedabad [In Short ‘Cit(A)’] Under Section 250 Of The Income-Tax Act, 1961. 2. At The Time Of 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 & Has Duly Filed Form No.1. However, Form No. 2 Acknowledging Acceptance Of The Declaration By The Competent Authority Has Not Yet Been Received. It Is Submitted That The Matter Is Likely To Be Resolved Under The Said Scheme In Due Course. In View Of The Above, The Assessee Sought Permission To Withdraw The Present Appeal, With Liberty To Seek Restoration Of The

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 received ... appeal, with liberty to seek restoration of the I.T.A. No.639/Kol/2025 Manoh ar Dealers Pvt. Ltd. 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

Candor Gurgaon One Realty Projects Pvt. Ltd. (Formerly Known As Unitech Realty Projects Pvt. Ltd.), Mumbai vs. DCIT Circle- 27(1), New Delhi

In the result, the appeal is considered dismissed as withdrawn

ITA 7787/DEL/2019[2012-13]Status: DisposedITAT Delhi30 Jul 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaassessment Year: 2012-13 Candor Gurgaon One Realty Vs Dcit, Projects Private Ltd., Circle-27(1), F 83, Profit Centre, Gate No.1, New Delhi. Mahavir Nagar, Near Pizza Hut Kandivali West, Mumbai – 400 067, Maharashtra. Pan: Aaacu8046K (Appellant) (Respondent) Assessee By : Shri K.M. Gupta, Advocate, Ms Shruti Khimta, Ar & Shri Jaskaran Singh, Advocate Revenue By : Ms Monika Singh, Cit-Dr & Ms Haspreet Singh Hansra, Sr. Dr Date Of Hearing : 23.07.2025 Date Of Pronouncement : 30.07.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 24.07.2019 Of The Commissioner Of Income-Tax (Appeals)-13, New Delhi (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals No.Itr 160/16-17 Arising Out Of The Appeal Before It Against The Order Dated 28.02.2015 Passed U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) By The Dcit, Circle-27(1), New Delhi (Hereinafter Referred To As The Ld. Ao).

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Ms Monika Singh, CIT-DR &
Section 143(3)

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 assessees ... 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

Umeshkumar Thakorlal Mehta, Ankelshwar vs. ITO, Ward 2(4), Bharuch

Appeal of the assessee is hereby dismissed as withdrawn

ITA 99/SRT/2025[2010-11]Status: DisposedITAT Surat28 Jul 2025AY 2010-11

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं /Ita No.99/Srt/2025 िनधा"रण वष" /Assessment Year : 2010-11 Umeshkumar Thakorlal The Income Tax Officer Mehta बनाम/ Ward-2(4) Visha Falia Goya Bazar Bharuch V/S. Ankleshwar – 393 001 (Gujarat) "थायी लेखा सं./Pan: Adfpm 4486 J (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Sapnesh Sheth, Ca Revenue By : Ms. Neerja Sharma, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 01/05/2025 घोषणा की तारीख /Date Of Pronouncement: 28/07/2025 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 09/01/2025 Passed U/S.250 Of The Income Tax, Act 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2010-11. Umeshkumar Thakorlal Mehta Vs. Ito Asst. Year : 2010-11 2 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Sapnesh Sheth, CAFor Respondent: Ms. Neerja Sharma, Sr.DR
Section 148Section 250Section 69A

course of hearing of the appeal.” 3. At the outset, the Ld.Counsel for the assessee stated that the assessee has availed Vivad se Vishwas Scheme 2024. He therefore has submitted that the appeal of the assessee may be dismissed as withdrawn. In view of the above submissions of the Ld.Counsel ... assessee, appeal of the assessee is hereby dismissed as withdrawn. However, in case, the benefit of Vivad se Vishwas Scheme 2024 is not allowed to the assessee for any reason, whatsoever, the assessee will be at liberty to get his appeal revived by making a separate application. 4. With