“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

Pristine Womens Hospital, Kolhapur vs. ACIT, CC-Kolhapur, Kolhapur

In the result both the appeals of the assessee are allowed for statistical purposes

ITA 848/PUN/2025[2014-15]Status: DisposedITAT Pune17 Jul 2025AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.847-848/Pun/2025 धििाारण वर्ा / Assessment Years: 2016-2017 & 2014-15 Vs Acit, Central Circle, Pristine Womens Hospital, Kolhapur 395/2, E Ward Square 9 Building, Next To Basant- Bahar Talkies Assembly Road, Kolhapur-416001 Maharashtra Pan-Aacap7626A Appellant Respondent

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde-CIT

Section 250(6)Section 271(1)(c)

penalty orders filed the appeal before Ld. CIT(A) and then during the pendency of appellant proceedings the assessee filed the application under Vivad se Vishwas Scheme, 2024 for settling the tax dispute which in this case is penalty for both the impugned assessment years. However the Income Tax Department ... rejected the assessee’s application under Vivad se Vishwas Scheme. But in the mean time the impugned orders were passed and assessee was unaware because the E-mail address on which the impugned orders were sent, could not be accessed by the concerned person and due to this reason there

Pristine Womens Hospital, Kolhapur vs. The Assistant Commissioner of Income Tax, Central Circle, Kolhapur

In the result both the appeals of the assessee are allowed for statistical purposes

ITA 847/PUN/2025[2016-17]Status: DisposedITAT Pune17 Jul 2025AY 2016-17

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde-CIT

Section 250(6)Section 271(1)(c)

Suresh Trilotkar, Mumbai vs. Income-Tax Officer 42(3)(4), Mumbai

In the result the appeal filed by the assessee stands dismissed as infructuous

ITA 4487/MUM/2024[2017-18]Status: DisposedITAT Mumbai16 Jul 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 270Section 270A

alter or amend the aforestated ground of appeal” 2. At the outset the Ld.AR has submitted that the assessee preferred ‘Vivad se Vishwas Scheme 2024’ in respect of quantum appeal for assessment year 2017-18 and Form 4 has been issued in respect of the same. Scanned and reproduced here

ACIT, Circle-13(1), New Delhi vs. Kobelco Construction Equipment India P.Ltd, New Delhi

In the result, appeals of the Assessee and Revenue are

ITA 1536/DEL/2022[2013-14]Status: DisposedITAT Delhi16 Jul 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshिनधा"रणवष"/Assessment Year:2013-14 बनाम Kobelco Construction Equipment Commissioner Of Income India P. Ltd. Vs. Tax (Appeals)-44, Room No.114, 1St Floor, H-200, Sector-63, Noida, Uttar Pradesh. Block-B, Civic Centre, Minto Road, New Delhi. Pan No.Aacck9469N अपीलाथ" Appellant ""यथ"/Respondent & िनधा"रणवष"/Assessment Year:2013-14 बनाम Acit, Kobelco Construction Equipment India P. Ltd. Circle-13(1), Vs. C-20, South Extension, Part-Ii, New Delhi. Room No.316-A, C.R. Building, I.P. Estate, New Delhi. Pan No. Aacck9469N अपीलाथ" Appellant ""यथ"/Respondent

assessee through letter dated 15.07.2025 submitted that it had opted to settle the disputes in appeal through Direct Tax Vivad se Vishwas Scheme, 2024 and accordingly Form 1 has been filed for the assessment year 2013-14. A copy of Form 1 is placed on record. The Counsel thus, submitted

Kobelco Construction Equipment India Pvt. Limited, Noida vs. ACIT Circle-14(2), Delhi

In the result, appeals of the Assessee and Revenue are

ITA 1191/DEL/2022[2013-14]Status: DisposedITAT Delhi16 Jul 2025AY 2013-14

Vipin Kumar Bansal, Alwar vs. Income Tax Officer, Ward 1(1), Alwar

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

ITA 1001/JPR/2024[2012-13]Status: DisposedITAT Jaipur15 Jul 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: NoneFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR

withdrawal of the appeal on the ground as under:- ‘’….it is submitted that the assesee has filed a declaration under the Direct Tax Vivad Se Vishwas Scheme, 2024 on dated 27-01-2025. Ld. Pr. CIT-1, Jaipur has also issued Form No 2 in this case ... materials available on record, it is found that the assessee is himself interested in withdrawing the appeal by settling the dispute, under Vivad Se Vishwas Scheme 2024. The Bench further feels that in case of any other reasons the dispute is not settled in Vivad Se Vishwas Scheme

Orbinox India Private Limited, Coimbatore, India vs. Deputy Commissioner of Income Tax, International Taxation, Coimbatore

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

ITA 1859/CHNY/2024[2012-13]Status: DisposedITAT Chennai15 Jul 2025AY 2012-13

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1859/Chny/2024 िनधा"रण वष" / Assessment Year: 2012-13 M/S. Orbinox India Private Limited, Deputy Commissioner Of Income Tax, S F No.: 608/3A2B, 608/3A1B, Vs. International Taxation, Eachanari Chettipalayam Road, Coimbatore. Eachanari Post, Coimbatore – 641 021. [Pan:Aaaco-5826-H] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : None ""थ" की ओर से/Respondent By : Ms. G. Latchana, Addl.C.I.T. सुनवाई की तारीख/Date Of Hearing : 04.07.2025 घोषणा की तारीख/Date Of Pronouncement : 15.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am :

For Appellant: NoneFor Respondent: Ms. G. Latchana, Addl.C.I.T

also perused the materials available on record. The assessee has filed a letter along with Form No.4 issued by the Department under ‘Vivad se Vishwas Scheme, 2024’ and submitted that the assessee has availed the VSVS scheme to settle its pending disputes. 2 Therefore, the assessee submitted that the appeal

Shakun Dalal, Delhi vs. ACIT, Circle-33(1), Delhi

Appeal is dismissed as withdrawn in above terms, subject to all just exceptions

ITA 524/DEL/2023[2014-15]Status: DisposedITAT Delhi15 Jul 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 524/Del/2023 : Asstt. Year : 2014-15 Shakun Dalal, Vs Acit, 371, Shriniketan Society, Plot Circle-33(1), No. 1, Sector-7, Dwarka, New Delhi-110002 New Delhi-110075 (Appellant) (Respondent) Pan No. Aahpd3519N Assessee By : None (Written Application By Post) Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 15.07.2025 Date Of Pronouncement: 15.07.2025 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2014-15, Arises Against The Cit(A), Delhi-42’S Din & Order No. Itba/Apl/S/250/2022-23/1048933547(1) Dated 09.01.2023, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: None (Written application by post)For Respondent: Sh. Mahesh Kumar, CIT-DR

Section 143(3)

assessee against order passed by the ld. CIT(A) on 19.01.2023. In view of the assessee’s decision to opt for the Vivad se Vishwas Scheme, it is respectfully prayed that the said appeal may kindly be allowed to be withdrawn. The assessee also prays that the appeal ... present case may be revived/restored if the application made under the Vivad se Vishwas Scheme is rejected at the later stage. We trust that our request shall be acceded to. An opportunity of being heard is prayed for.” 4. The Revenue is equally fair in not disputing this clinching averments

Great Eastern Retail Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 5(1), Kolkata

Appeal is allowed for statistical purposes

ITA 513/KOL/2025[2018-2019]Status: DisposedITAT Kolkata08 Jul 2025AY 2018-2019

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 143(3)Section 250Section 263Section 271DSection 4(2)Section 68

NFAC), Delhi. Through this order, the Ld. CIT(A) has concluded as under: “2.0 It is noted that the appellant opted for the Vivad Se Vishwas Scheme vide declaration dated 22/12/2020. Pursuant thereto, the PCIT, has certified the full and final payment of Rs. 0/- as taxes in terms ... Certificate No. 952504360301220. In view of the above, the appeal is treated as in fructuous as per clause/section 4(2) of Direct Tax Vivad Se Vishwas Act. 2020. 3.0 purposes. Accordingly, the appeal is treated as dismissed for statistical purposes.” 2.1 The assessee has filed this appeal with the following

Harshit Agarwal, Udaipur vs. ITO, Ward-1(2), Udaipur

Appeal is hereby dismissed as having been withdrawn

ITA 114/JODH/2021[2012-13]Status: DisposedITAT Jodhpur07 Jul 2025AY 2012-13

Bench: This Appellate Tribunal Order Dated 09.09.2021 Passed By Learned Cit(A), Relating To The Assessment Year 2012-13, As Thereby The Appeal Filed By The Assessee Against Penalty Order Dated 23.07.2015 Was Dismissed.

For Appellant: Yishu Geol, C.AFor Respondent: Shri Karni Dan, Addl, CIT(Sr.DR)

Section 271(1)(c)

with prayer for withdrawal of this appeal due to the reason that the assessee has opted to avail of benefit of Direct Tax Vivad Se Vishwas Scheme, 2024. 4. Ld. AR for the appellant submits that copy of Form No. 2 has already been submitted with the application seeking withdrawal

Shri Gaurav Puri S/O Shri Om Parkash, Jalandhar vs. Income Tax Officer Ward-3(5), Jalandhar

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 71/ASR/2024[2011-12]Status: DisposedITAT Amritsar07 Jul 2025AY 2011-12

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 71/Asr/2024 Assessment Year: 2011-12

Section 133(6)Section 144Section 147Section 250Section 5(2)

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA

ACIT, Central Circle, Patiala vs. M/S Gazebo Constructions Private Limited, Patiala

In the result, Revenue’s appeal is dismissed

ITA 674/CHANDI/2022[2013-14]Status: DisposedITAT Chandigarh07 Jul 2025AY 2013-14

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 674/Chd/2022 "नधा"रण वष" / Assessment Year : 2013-14 The Acit, Vs. M/S Gazebo Construction Central Circle, बनाम Private Limited, Patiala 616-A, Gurbax Colony, Patiala "थायी लेखा सं./Pan No: Aaccg8052F अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Deepak Aggarwal, Advocate राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Addl. Cit,Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 05.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 07.07.2025

For Appellant: Shri Deepak Aggarwal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT,Sr.DR

Section 133ASection 147Section 148Section 69C

Gazebo Construction Private Limited, Patiala 4 Tax Appellate Tribunal, Chandigarh, bearing ITA No. 658/CHD/2022. The appellant later opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV) in respect of the sustained addition and filed Form DTVSV-3 on 27.01.2025, requesting withdrawal of the appeal. Accordingly

Gayatri Energy Ventures Private Limited, Hyderabad vs. ACIT., Circle-2(1), Hyderabad

In the result, appeal of the Assessee is allowed

ITA 467/HYD/2025[2018-19]Status: DisposedITAT Hyderabad07 Jul 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA KC Devdas & CA Swapnil DeshukhFor Respondent: Shri B Bala Krishna, CIT-DR

assessee could not file the appeal before the Tribunal within the due date. He submitted that, he intends to settle the dispute under Vivad Se Vishwas Scheme and after multiple attempts, he got the mobile no. of the concerned officer and thereafter, he came to know that the appeal filed

Bhanwar Lal Nama, Tonk vs. Acitcencir3Jaipur, Lic Building Ambedkar Circle

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

ITA 1481/JPR/2024[2018-19]Status: DisposedITAT Jaipur04 Jul 2025AY 2018-19

Bench: The Bench.

For Appellant: NoneFor Respondent: Sh. Gorav Avasthi, JCIT

Section 143(3)

perusing the materials available on record, it is found that the assessee himself interested in withdrawing the appeal by settling the dispute, under Vivad Se Vishwas Scheme 2024. The Bench further feels that in case of any other reasons the dispute is not settled in Vivad Se Vishwas Scheme

Amba Industries, Patan vs. The Income Tax Officer, Ward-2, Patan

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

ITA 1989/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2011-12

Bench: Shri T.R Senthil Kumar & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Mohit R Balani, ARFor Respondent: Shri Kalpesh Rupavatia, Sr. DR

Section 143(3)

dated 22.08.2024. Thus, the appeals were restored to the file of the registry. It is thereafter, the assessee filed applications under Direct Tax Vivad Se Vishwas Scheme, 2024 vide acknowledgement No.950920070300425 dated 30.04.2025. Thus, taking into consideration, the pendency of the above appeals, the Competent Authority is directed to consider

Amba Industries, Patan vs. The Income Tax Officer, Ward-2, Patan

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

ITA 1988/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2010-11

Bench: Shri T.R Senthil Kumar & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Mohit R Balani, ARFor Respondent: Shri Kalpesh Rupavatia, Sr. DR

Section 143(3)

Sheeba Aghi, New Delhi vs. DCIT-1(1)(1), New Delhi

The appeal of the assessee stands dismissed as withdrawn

ITA 222/DEL/2025[2012-13]Status: DisposedITAT Delhi04 Jul 2025AY 2012-13

Bench: Shri Mahavir Singh, Hon’Ble & Shri Avdhesh Kumar Mishra

assessee has filed an application dated 25.06.2025 for withdrawal of appeal on the reasoning that its dispute has been settled under the Vivad se Vishwas Scheme, 2024 [in short ‘VSVS’]. The assessee has placed on record the copy of Form No. 4 filed under VSVS, 2024. 1 Sheeba Aghi

Axa France Vie, Delhi vs. Assisstant Commissioner of Income Tax, Circle International Tax 1(1)(1), New Delhi, Civil Centre, Minto Road

The appeal of the assessee stands dismissed as withdrawn

ITA 1888/DEL/2025[2022-23]Status: DisposedITAT Delhi04 Jul 2025AY 2022-23

Bench: Shri Mahavir Singh, Hon’Ble & Shri Avdhesh Kumar Mishra

Section 143(3)

application dated 01.07.2025 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 has placed on the 1 Axa France Vie, Delhi record the copy of Form No. 2 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. Sr. DR did not raise any objection to withdrawal of this appeal. 4. In view of the above-mentioned

Parvinder Kaur, Kurukshetra vs. Income Tax Officer, Ward-2, Kurukshetra

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

ITA 178/CHANDI/2025[2011-12]Status: DisposedITAT Chandigarh03 Jul 2025AY 2011-12

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 178/Chd/2025 "नधा"रण वष" / Assessment Year : 2011-12 Parvinder Kaur, The Ito, बनाम Village Galedwa, Ward -2, The-Pehowa, Kurukshetra Vs. Distt. Kurukshetra 136128 "थायी लेखा सं./Pan No: Crbpk0773N अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : None (Withdrawal Application) राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 01.07.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 03.07.2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 28.06.2024 Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi.

For Appellant: None (Withdrawal Application)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 254(2)

Assessee for withdrawal of this appeal on the ground 178-Chd-2054 Parvinder Kaur, Pehowa 2 that the Assessee has opted for the 'Vivad Se Vishwas Scheme 2024’ and sought permission of the Bench to withdraw the aforementioned appeal. Necessary certificate in Form No.2 under Rule 5 has been issued ... Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous. However, it is made clear that in case, on account of some technicalities, assessee fails to avail the full benefit of this

Elca Cosmetics Pvt. Ltd., New Delhi vs. DCIT, Circle- 8(1), New Delhi

In the result, appeal of the assessee is dismissed as

ITA 1149/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Jul 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandraिनधा"रणवष"/Assessment Year:2013-14 बनाम Elca Cosmetics Pvt. Ltd., Dcit, 202-206, Tolstoy House, Vs. Circle-8(1), 15, Tolstoy Marg, New Delhi. New Delhi. Pan No.Aabce1111C अपीलाथ" Appellant ""यथ"/Respondent

Section 144C

dated 12.01.2018. 2. The assessee through letter dated 30.04.2025 submitted that it had opted to settle the disputes in appeal through Direct Tax Vivad se Vishwas Scheme, 2024 and accordingly Form 1 has been 1 filed on 30.04.2025 for the assessment year 2013-14. A copy of Form