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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

Boston Scientific India Pvt. Ltd., New Delhi vs. DCIT Circle 4(2), New Delhi

In the result, appeal of the assessee is dismissed as

ITA 871/DEL/2021[2016-17]Status: DisposedITAT Delhi02 Jul 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandraिनधा"रणवष"/Assessment Year: 2016-17 बनाम Boston Scientific India P. Ltd., Dcit, C-40/41, Okhla Indl. Area, Vs. Circle 4(2), Phase-2, New Delhi. New Delhi. Pan No.Aabcg9446Q अपीलाथ" Appellant ""यथ"/Respondent

Section 144C

Counsel through letter dated 01/07/2025 submitted that Assessee had opted to settle the disputes in appeal through 1 Direct Tax Vivad se Vishwas Scheme, 2024 and accordingly filed Form 1 on 24.12.2024 and Form 2 dated 20.05.2025 has been issued by Ld. CIT determining the tax liability for the assessment

Income Tax Officer, Ward-1, Barmer vs. Pushp Raj Bohra, Jalore

The appeal of the revenue is allowed, in the manner discussed as above

ITA 200/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jul 2025AY 2017-18

Bench: Shri Rajpal Yadav, HonʼBle & Dr. Mitha Lal Meena, Hon'Bleito, Ward-1, Barmer. Vs. Pushp Raj Bohra, M-09, Shivaji Nagar, Jalore - 343001. Pan No. Aanpb4456C Assessee By Shri Goutam Chand Baid, C.A. Revenue By Smt. Runi Pal, Cit (D.R.) Date Of Hearing 29.04.2025. Date Of Pronouncement 01.03.2025. Order Per Dr. Mitha Lal Meena, A.M.: The Captioned Appeal Has Been Filed By The Revenue Against The Order Of The Id. National Faceless Appeal Centre [Nfac/Cit(A)], Delhi Dated 08.02.2024 In Respect Of Assessment Year: 2017-18 Where The Department Has Raised Following Grounds: 1. Whether The Id. Cit(A) Is Justified In Facts & Law In Directing To Treat The Income From The Sale Of Immovable Properties As Capital Gains Instead Of Business Income, By Ignoring The Fact That Assesse & His Business Concerns Are Engaged In The Business Of Property & Real Estate Development & Huge Expenses Of Rs. 8.72 Cr. Were Incurred By Assessee On Development Of Projects To Earn Profit. 2. Whether The Id. Cit(A) Has Erred In Law & Facts By Directing The Ao To Treat The Income From The Sale Of Immovable Properties As Income From Capital Gains Instead Of Business Income By Merely Following The Order Of Hon'Ble

Section 142(1)Section 143(3)Section 250Section 54ESection 54F

owner cases, similar reopening of assessments were done and one of the co-owner as against the reassessment order settled the issue under Vivad Se Vishwas Scheme. Thus the case laws relied by the assessee clearly distinguishable to the facts of the present assessee's case. Thus

Srinivas Rachiraju, Pune vs. Income Tax Officer, Ward-1(1), Bhilai, Durg

The appeal is dismissed under mistaken belief about the facts

ITA 361/RPR/2025[2011-12]Status: DisposedITAT Raipur30 Jun 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 361/Rpr/2025 (िनधा"रण वष" Assessment Year: 2011-12)

For Appellant: Shri S. R. Rao, AdvFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 147Section 148Section 154Section 2Section 250Section 271(1)(b)Section 4

application u/s 154 of the Income-tax Act, 1961 for restoration of appeal, which was wrongly dismissed holding that appellant has opted for Vivad Se Vishwas Scheme Act, 2020 against assessment order, while Declaration filed under VSVS Act was with respect to Penalty order and not against assessment order ... observations of Ld. CIT(A) while deciding the aforesaid appeal are extracted as under: It is noted that the appellant opted for the Vivad Se Vishwas Scheme, 2020, vide application dated 22.12.2020. Pursuant thereto, the PCIT, Raipur-1 has clarified that the full and final payment of Rs.2

Cowboys Agro Farmss Pvt.Ltd, Vaishali vs. ITO, Ward-1(3), Vaishali, Hajipur

Appeal is dismissed, having as being withdrawn

ITA 458/PAT/2024[2012-13]Status: DisposedITAT Patna30 Jun 2025AY 2012-13

Bench: Your Honour Subject To Issuance Of Form 4 Under Dtvsv Scheme, 2024.” 2. Considering The Application For Withdrawal Of The Present Appeal As Extracted Above, We Allow The Same.

Section 250

this case, the Ld. AR has placed on record documents pertaining to the settlement of the case under the Direct Tax Vivad Se Vishwas Scheme-2024 as under: “1. That the appellant had submitted application in the prescribed Form 1 under the Direct Tax Vivad Se Vishwas, Scheme

Pradeep Kumar Patel, Bhabua vs. Commissioner of Income-Tax (Appeals), Income Tax Department

Appeal is allowed to be withdrawn

ITA 346/PAT/2024[2017-18]Status: DisposedITAT Patna30 Jun 2025AY 2017-18

Bench: The Hon'Ble Income Tax Appellate Tribunal. Patna Bench For Assessment Year 2017-18 In The Case Of Shri Pradeep Kumar Patel (Pan: Apspp3773L), We Respectfully Submit As Under:

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

Patel (PAN: APSPP3773L), we respectfully submit as under: 2 Pradeep Kumar Patel The assessee has duly opted for resolution under the Direct Tax Vivad Se Vishwas Scheme. 2024 (DTVSV-24) with respect to the disputed penalty in the said matter. Compliance under the scheme has been completed in full

Nisha Nagar, Jaipur vs. DCIT, Circle, International Taxation, Jaipur

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

ITA 492/JPR/2025[2019-20]Status: DisposedITAT Jaipur30 Jun 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No.492/JPR/2025 निर्धारण वर्ष / Assessment Year : 2019-20 Mrs. Nisha Nagar 103, Athena Building Sawai Jai Singh Road, Bani Park Jaipur – 302 001 बनाम Vs. The DCIT Circle (International Taxation) Jaipur अपीलार्थी / Appellant स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AOQPN 4881A प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : None राजस्व की ओर से / Revenue by: Shri Gorav Avasthi, JCIT-DR

For Appellant: NoneFor Respondent: Shri Gorav Avasthi, JCIT-DR

assessee has recently received on 05-05-2025 communication regarding issuance of Form No. 2 bearing DIN No.951845841020525 by designated authority under the Vivad Se Vishwas Scheme by which amount of disputed tax payable is NIL. The copy of said Form No. 2 is enclosed herewith as Annexure ... compliance measure for the purpose of filing Form No. 3 under the Vivad Se Vishwas Scheme, 2024, the present application is being made 2 NISHA NAGAR VS DCIT (INTL. TAXATION), JAIPUR to withdraw the appeal filed before the Hon’ble ITAT subject to issuance of Form No. 4 by designated

Arun Nagar, Jaipur vs. DCIT, Circle, International Taxation, Jaipur

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

ITA 489/JPR/2025[2019-20]Status: DisposedITAT Jaipur30 Jun 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No.489/JPR/2025 निर्धारण वर्ष / Assessment Year : 2019-20 Shri Arun Nagar बनाम The DCIT 103, Athena Building Vs. Circle (International Taxation) Sawai Jai Singh Road, Bani Park Jaipur Jaipur – 302 001 स्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: AESPN 6424 M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : None राजस्व की ओर से / Revenue by: Shri Gorav Avasthi, JCIT-DR स

For Appellant: NoneFor Respondent: Shri Gorav Avasthi, JCIT-DR

assessee has recently received on 02-05-2025 communication regarding issuance of Form No. 2 bearing DIN No943743451240325 by designated authority under the Vivad Se Vishwas Scheme by which amount of disputed tax payable is NIL. The copy of said Form No. 2 is enclosed herewith as Annexure ... compliance measure for the purpose of filing Form No. 3 under the Vivad Se Vishwas Scheme, 2024, the present application is being made 2 ARUN NAGAR VS DCIT (INTL. TAXATION), JAIPUR to withdraw the appeal filed before the Hon’ble ITAT subject to issuance of Form No. 4 by designated

Davinder Singh, Kingsburg, Ca vs. Circle-1, Intl Taxation, Chandigarh

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

ITA 50/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 Jun 2025AY 2015-16

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 50/Chd/2024 "नधा"रण वष" / Assessment Year : 2015-16 Davinder Singh, The Dcit, बनाम 1200 Union St, Apt D International Kingsburg Ca (Usa)-93631 Taxation Vs. Cirlce-1, C/O J .S. Bhasin, Advocate, Chandigarh Sohal Complex, Ground Floor, Sehdev Market, Jalandhar 144001 "थायी लेखा सं./ Pan No: Dzcps4377E अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Mode ) "नधा"रती क" ओर से/Assessee By : Sh. J.S Bhasin, Advocate (Virtual) राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 08.04.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 30.06.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 07.11.2023 Of Dispute Resolution Panel-1, New Delhi For The Assessment Year 2015-16. 2. The Ld. Counsel, On Behalf Of The Assessee, Has Filed An Application Dated 8.4.2025 For Withdrawal Of This 50-Chd-2024 Davinder Singh

For Appellant: Sh. J.S Bhasin, Advocate (Virtual)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 254(2)

withdrawal of this 50-Chd-2024 Davinder Singh 2 appeal on the ground that the Assessee has filed his declaration under the 'Vivad Se Vishwas Scheme 2024’ on 3.12.2024 and sought permission of the Bench to withdraw the aforementioned appeal. As per the Assessee, necessary certificate in Form No.2 ... Authority. 3. 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

Indu Mohta L/H of Chhagan Lal Mohta, Kolkata vs. D.C.I.T., Circle - 61, Kolkata

Appeal of the assessee is allowed

ITA 663/KOL/2025[2014-2015]Status: DisposedITAT Kolkata30 Jun 2025AY 2014-2015

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

Section 143(3)Section 250Section 271(1)(c)Section 92(2)Section 93

filed an appeal against the quantum addition of Rs.5,07,695/-, which was subsequently settled by the assessee under the Direct Tax Vivad Se Vishwas Scheme, 2024 by filing the necessary declaration in Form 1 on 23.12.2024 Copy of the Farm 1 is enclosed at Pages ... since passed the order for full and final settlement of tax arear u/s 92(2) r.w.s. 93 of the Direct Tax Vivad Se Vishwas Scheme, 2024 in Form 4 on 11.02.2025 (Copy of the Form 4 is enclosed at Page 9 of the Paper Book). It shall thus be appreciated

M/S. Pricewaterhousecoopers Pvt. Ltd., Kolkata vs. DCIT, Circle-1(1), Kolkata

In the result, we are here angry the appeal of the assessee in I

ITA 2600/KOL/2024[2013-14]Status: DisposedITAT Kolkata30 Jun 2025AY 2013-14

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(3)Section 250

Appeals) is bad in law being passed again inadvertently on an incorrect fact that the Appellant has opted for the Direct Tax Vivad se Vishwas Scheme, 2020 in this matter and therefore, the Ld. CIT (Appeals) be directed to recall its order dated 28 October 2024. 2. That ... facts and in the circumstances of the case, the Ld. CIT (Appeals) erred in disposing the appeal by erroneously considering the Vivad se Vishwas Forms filed by the Appellant for matters relating to PwC Strategy& (India) Pvt. Ltd. (since merged with PricewaterhouseCoopers Private Limited w.e.f. 1 April

M/S. Pricewaterhousecoopers Pvt. Ltd., Kolkata vs. DCIT, Circle 1(1), Kolkata

In the result, we are here angry the appeal of the assessee in I

ITA 2599/KOL/2024[2013-14]Status: DisposedITAT Kolkata30 Jun 2025AY 2013-14

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(3)Section 250

Appeals) is bad in law being passed again inadvertently on an incorrect fact that the Appellant has opted for the Direct Tax Vivad se Vishwas Scheme, 2020 in this matter and therefore, the Ld. CIT (Appeals) be directed to recall its order dated 28 October 2024. 2. That ... facts and in the circumstances of the case, the Ld. CIT (Appeals) erred in disposing the appeal by erroneously considering the Vivad se Vishwas Forms filed by the Appellant for matters relating to PwC Strategy& (India) Pvt. Ltd. (since merged with PricewaterhouseCoopers Private Limited w.e.f. 1 April

Indiawin Sports Pvt Ltd., Mumbai vs. ACIT, CC-6(2), Mumbai

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

ITA 3778/MUM/2023[2018-19]Status: DisposedITAT Mumbai30 Jun 2025AY 2018-19

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सुं./Ita No. 3778/Mum/2023 (नििाारण वर्ा / Assessment Year :2018-19) Indiawin Sports Pvt. Ltd. V/S. Acit, Central Circle 6(2) 13Th Floor, Maker Chamber बिाम Air India Building, Iv, Nariman Point, Nariman Point, Mumbai- Mumbai-400021 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcr8195F Appellant/अपीलार्थी .. Respondent/प्रनिवादी निर्ााररती की ओर से /Assessee By: Ms. Moksha Mehta राजस्व की ओर से /Revenue By: Mr. Virabhadra S. Mahajan, Sr. Dr स िवाई की िारीख / Date Of Hearing 26.06.2025 घोर्णा की िारीख/Date Of Pronouncement 30.06.2025 आदेश / O R D E R Per Renu Jauhri [A.M.] :- This Appeal Is Filed By The Assessee Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), Mumbai-54 [Hereinafter Referred To As “Cit(A)”] Dated 22.08.2023 Passed U/S. 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “Act”] For Assessment Year [A.Y.] 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Ms. Moksha MehtaFor Respondent: Mr. Virabhadra S. Mahajan, Sr
Section 250

allowed while computing income of the appellant.” 3. At the outset, Ld. AR submitted that an application has been filed under the Vivad Se Vishwas Scheme, 2024 (VSVS, 2024), in Form 1. However, Form 2 is pending to be issued by the department. 4. In view of these facts

Devraj Singh Malik, Ghaziabad vs. ITO Ward-1(2), Ghaziabad

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

ITA 2861/DEL/2025[2011-12]Status: DisposedITAT Delhi30 Jun 2025AY 2011-12

Bench: Shri Mahavir Singh & Shri Manish Agarwallate Devraj Singh Malik Vs. Ito, Ward 1(2) Ch. No. 206-207, Ansal Cgo Complex, Satyam, Rdc, Rajnagar Hapur Chungi, Ghaziabad – 201002 Ghaziabad, Up "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahapm0584G Appellant .. Respondent

For Appellant: Sh. Govind Agarwal, CAFor Respondent: Sh. Rajesh Kumar Dhanesta

called for hearing, learned Counsel for the assessee filed petition dated 24th June, 2025 stating that assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2011-12. The assessee stated that it has filed Form No. P a g e | 2 Late ... Revenue has also issued Form No.2, which are enclosed as Annexures in the petition. 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 through

General Motors India Private Limited, Gurgaon vs. Assessment Unit, Circle1(1), Gurgaon

In the result, appeal of assessee in ITA No

ITA 6087/DEL/2024[AY 2021-22]Status: DisposedITAT Delhi30 Jun 2025

Bench: Shri Mahavir Singh & Shri Naveen Chandra

For Appellant: Shri Ankit Sahni, AdvFor Respondent: Shri Dharm Veer Singh, CIT-DR

assessee has filed an application dated 30.06.2025 for reschedule of appeal as the assessee has opted to settle the issues under the Vivad se Vishwas Scheme, 2024 [in short ‘VSVS’]. The assessee has placed on record copy of Form No. 1 filed under VSVS, 2024. 3. However, the ld. counsel ... counsel for assessee prayed for liberty to revive the appeal in case application of assessee fails to mature for any reason under Vivad se Vishwas Scheme, 2024 if he withdraws the appeal. 4. The ld. DR raised no objection to withdrawal of appeal by the assessee. 5. Both sides heard

Nirman Business Ventures Pvt. Ltd., Delhi vs. ITO, Ward-18(3), New Delhi

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

ITA 5435/DEL/2024[2016-17]Status: DisposedITAT Delhi30 Jun 2025AY 2016-17

Bench: Shri Mahavir Singh & Shri Manish Agarwalnirman Business Vs. Ito, Ward 18(3) Ventures Private Limited C.R. Building 69, Baghdiwar C.R. New Delhi Building, 2Nd Floor, 110002 Fatehpur, Chandni Chawk, Delhi - 110006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcn0098F Appellant .. Respondent

For Appellant: NoneFor Respondent: Sh. Rajesh Kumar Dhanesta

called for hearing, learned Counsel for the assessee filed petition dated 19th June, 2025 stating that assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant P a g e | 2 Nirman Business Ventures Pvt. Ltd. (AY: 2016-17) assessment year 2016-17. The assessee ... that the Revenue has also issued Form No.2, which are enclosed as Annexures in the petition. 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

Dassault Systems Sa, France vs. ACIT (International Taxation), Circle-1(2)(2), New Delhi

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

ITA 7702/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Jun 2025AY 2013-14

Bench: Shri Mahavir Singh & Shri Manish Agarwaldassault System Se Vs. The Acit, Circle 1(2)(2) (Earlier Known As International Taxation, Dassault Systems Sa) New Delhi 10, Rue Marcel Dassault, Cs 40501, 78946 Velizy Villacoublay Cedex France "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcd5443N Appellant .. Respondent

For Appellant: Sh. Yishu Goel, CAFor Respondent: Sh. Rajesh Kumar Dhanesta

called for hearing, learned Counsel for the assessee filed petition dated 20th May, 2025 stating that assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2013-14. The assessee stated that it has filed Form No. P a g e | 2 Dassault ... Revenue has also issued Form No.2, which are enclosed as Annexures in the petition. 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 through

Utv Software Communications Private Limited, Mumbai vs. ITO Ward, 16(1), Mumbai

The appeal of the appellant is dismissed

ITA 4988/MUM/2024[2020-21]Status: DisposedITAT Mumbai27 Jun 2025AY 2020-21

Bench: Shri Rahul Chaudhary (Jm) & Shri Omkareshwar Chidara (Am) Utv Software Communications Ito Ward 16(1) Private Limited Aayakar Bhavan Star House, Urmi Estate Vs. M.K. Road 95, Ganpatrao Kadam Marg Churchgate Lower Parel West Mumbai-40 0020. Mumbai-400 013. Pan : Aaacu4122G Appellant Respondent

For Appellant: Shri Pankaj KumarFor Respondent: None
Section 92(1)

case was posted for hearing. A letter dated 27.5.2025 was submitted by the Ld. AR of appellant stating that they have opted for Vivad Se Vishwas Scheme (VSVS). Accordingly, Form No. 1 filed by the appellant company and a certificate in Form No. 2 dated 22.5.2025 issued by the Income

Sirionlabs Private Ltd., Delhi vs. AO Ward 23(3), Delhi

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

ITA 742/DEL/2022[2017-18]Status: DisposedITAT Delhi27 Jun 2025AY 2017-18

called for hearing, learned Counsel for the assessee filed petition dated 24th June, 2025 stating that assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2017-18. The assessee stated that it has filed form No.1 and the Revenue has also issued ... Form No.2, which are enclosed as Annexures in the petition. 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 through the Vivad se Vishwas

Jawahar Lal Jha, Patna vs. ITO, Ward-1(1), Muzaffarpur

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

ITA 702/PAT/2024[2010-11]Status: DisposedITAT Patna26 Jun 2025AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 702/Pat/2024 Assessment Year: 2010-2011 Jawaharlal Jha,…………..…….………..………Appellant Imlichatti, Amgola, Muzaffarpur, At Present Residing At 1St Floor, Sita Bhawan P.O. Gpo, P.S. Gandhi Maidan, Bihar-853202 [Pan:Aewpj3861J]] -Vs.- Income Tax Officer,……………………………....Respondent Ward-1(1), Muzaffarpur, Bihar Appearances By: Shri D.V. Pathy, Sr. Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kumar Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 23, 2025 Date Of Pronouncing The Order: June 26, 2025 O R D E R

assessee-appellant has submitted a letter dated 11th June, 2025 stating that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 and has received Form 2 from the Competent Authority intimating approval of petition filed under

Harblas Singh, Ambala vs. Income Tax Officer, Ambala

In the result, the appeal is dismissed

ITA 568/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh26 Jun 2025AY 2014-15

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 568/Chd/2024 "नधा"रण वष" / Assessment Year : 2014-15 Shri Harblas Singh, Vs The Ito, 29/30, Parry Hotel, Ward – 1, Bank Road, Ambala. Ambala. "थायी लेखा सं./Pan No: Bzwps4348R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Rohit Bector, Ca Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr.Dr Date Of Hearing : 24.06.2025 Date Of Pronouncement : 26.06.2025

For Appellant: Shri Rohit Bector, CAFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr.DR
Section 253Section 254(2)

counsel for the assessee, at the very outset submitted that assessee has resolved the dispute with the Department under 'Direct Tax Vivad Se Vishwas Scheme A.Y. 2014-15 3 2024’. According to him, he has paid the necessary taxes, therefore, this appeal is dismissed as withdrawn because dispute with ... Revenue has already been resolved by the assessee under 'Direct Tax Vivad Se Vishwas Scheme 2024’. In case, assessee fails to avail the benefit of the scheme on account of some technical issues, then assessee will be entitled to get the appeal revived after filing of application under Section