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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

International Construction Co., Mumbai vs. ACIT - 22 (1), Mumbai

The appeal of the appellant is dismissed as withdrawn

ITA 22/MUM/2025[2011-12]Status: DisposedITAT Mumbai26 Jun 2025AY 2011-12

Bench: Shri Rahul Chaudhary (Jm) & Shri Omkareshwar Chidara (Am) International Construction Co. Acit 22(1) Plot No. 86, Road No. 7 Piramal Chambers Tps 5 Vijaya Bhavan, Prabhat Vs. Parel Colony, Santacruz East Mumbai-400 012. Mumbai-400 055. Pan : Aabfi0530L Appellant Respondent

For Appellant: Shri Pravin SalunkheFor Respondent: None

hearing on 12.6.2025 before Hon'ble H Bench. Ld. AR of the appellant filed a letter stating that the appellant has opted for Vivad Se Vishwas Scheme (VSVS) 2.0 for submission of tax dispute and he is waiting for Form No. 2 from the concerned Departmental authority. They have enclosed

Shri Nityanand Charitable Trust, Nagpur vs. ITO Ward-1, Nagpur

In the result, appeal of the Assessee is dismissed as withdrawn

ITA 266/NAG/2024[2017-18]Status: DisposedITAT Nagpur25 Jun 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry

For Appellant: Shri Rohan Laya, Ld.CAFor Respondent: Shri Surjit Kumar Saha, Ld.Sr.DR
Section 250

short, “AY”) 2017-18. 2. The assessee, with an intention to settle the dispute, has already filed Form No.1 under Direct Tax Vivad Se Vishwas Scheme, 2024, (for short, “VSV Scheme, 2024”) and ready to 2 ITA.No. 266/NAG/2024 deposit the requisite amount to be determined by the Revenue Authority

Sh. Mahesh Kumar Goyal, Ludhiana vs. ACIT, C-6, Ludhiana

The appeals of the assessee are dismissed as withdrawn

ITA 1374/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh25 Jun 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual Mode)
Section 254(2)

course of the hearing, the Ld. Counsel for the assessee submitted that the assessee has filed separate applications under the “Direct Tax Vivad Se Vishwas, 2024” Scheme in respect of all the aforementioned appeals. In response, the Income Tax Department has issued Form No. 2 in each of the appeals

Sh. Mahesh Kumar Goyal, Ludhiana vs. ACIT, C-6, Ludhiana

The appeals of the assessee are dismissed as withdrawn

ITA 1373/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh25 Jun 2025AY 2011-12

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual Mode)
Section 254(2)

course of the hearing, the Ld. Counsel for the assessee submitted that the assessee has filed separate applications under the “Direct Tax Vivad Se Vishwas, 2024” Scheme in respect of all the aforementioned appeals. In response, the Income Tax Department has issued Form No. 2 in each of the appeals

Mahesh Kumar Goel, Ludhiana vs. JCIT, Ludhiana

The appeals of the assessee are dismissed as withdrawn

ITA 181/CHANDI/2015[2010-11]Status: DisposedITAT Chandigarh25 Jun 2025AY 2010-11

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual Mode)
Section 254(2)

course of the hearing, the Ld. Counsel for the assessee submitted that the assessee has filed separate applications under the “Direct Tax Vivad Se Vishwas, 2024” Scheme in respect of all the aforementioned appeals. In response, the Income Tax Department has issued Form No. 2 in each of the appeals

Mahesh Kumar Goel, Ludhiana vs. ACIT, Ludhiana

The appeals of the assessee are dismissed as withdrawn

ITA 529/CHANDI/2013[2009-10]Status: DisposedITAT Chandigarh25 Jun 2025AY 2009-10

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual Mode)
Section 254(2)

course of the hearing, the Ld. Counsel for the assessee submitted that the assessee has filed separate applications under the “Direct Tax Vivad Se Vishwas, 2024” Scheme in respect of all the aforementioned appeals. In response, the Income Tax Department has issued Form No. 2 in each of the appeals

Kirit Dalsukhbhai Patel, Vadodara vs. The ACIT, Circle-1(1)(1), Vadodara

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

ITA 810/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri Parimalsinh B Parmar, ARFor Respondent: Shri B.P Srivastava, Sr DR

Assessment Year 2017-18. 2. At the outset, the Ld.Counsel for the assessee vide letter dated Nil submitted that he has opted for Vivad Se Vishwas Scheme and consequently requested that his application for withdrawal of appeal may please be granted. The assessee has filed Form No.1 under the Direct ... Vivad Se Vishwas Scheme, 2024. Kirit D Patel Vs. ACIT Asst. Year : 2017-18 - 2– 3. The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee. 4. In the light of written requests made

Seri Multiple Asset Investment, Kolkata vs. ACIT, Cir-29, Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2630/KOL/2024[2016-17]Status: DisposedITAT Kolkata25 Jun 2025AY 2016-17

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(3)Section 234CSection 250

year AY 2016-17, the assessment order as well as the penalty order was passed and the assessee had opted for Direct Tax Vivad se Vishwas Scheme, 2024 (in short VSVS) against the penalty order only. The Ld. CIT(A) has however, decided and dismissed the appeal as withdrawn erroneously

Rahil Bindra, Delhi vs. National Faceless Appeal, Delhi

Appeal is dismissed as withdrawn in above terms

ITA 5837/DEL/2024[2011-12]Status: DisposedITAT Delhi25 Jun 2025AY 2011-12

Bench: Sh. Satbeer Singh Godaraita No. 5837/Del/2024 : Asstt. Year : 2011-12 Rahil Bindra, Vs Cit(A)/Nfac, 50, Defence Colony, Delhi New Delhi-110024 (Appellant) (Respondent) Pan No. Amepb5123H Assessee By: Sh. Manpreet Singh Kapoor, Ca & Sh. Rajendra Singh Rathore, Adv. Revenue By : Ms. Indu Bala Saini, Sr. Dr Date Of Hearing: 25.06.2025 Date Of Pronouncement: 25.06.2025 Order This Assessee’S Appeal For Assessment Year 2011-12, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1070566038(1) Dated 22.11.2024, In Proceedings U/S 154 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Manpreet Singh Kapoor, CA &For Respondent: Ms. Indu Bala Saini, Sr. DR
Section 154

perused. 3. Learned counsel representing assessee has filed his adjournment letter reading as under: “Your Honour, The assessee filed an application under the Vivad Se Vishwas Scheme (VSVS) 2024 on dated 29.01.2025. however, this application was rejected. The assessee has filed appeal against the order passed u/s 154 vide Appeal ... Delhi-18/10046/2020-21 2 Rahil Bindra in this respect the assessee submitting that application under the Vivad Se Vishwas Scheme (VSVS) 2024 on dated 29.01.2025. however this application was rejected by the Ld. PCIT-12. There rectification application has been submitted before the Ld. PCIT-12 whereas the such application

Boston Scientific India Private Limited, New Delhi vs. ACIT, Circle-4(2), New Delhi

The appeal of the assessee stands dismissed as withdrawn

ITA 2340/DEL/2022[2018-19]Status: DisposedITAT Delhi25 Jun 2025AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 143(3)

application dated 20.05.2025 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 Boston Scientific India Pvt. Ltd. record the copy of Form No. 2 filed under the Vivad ... 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

Shreelekha Jagriti, Danapur vs. ITO, Ward-6(5), Patna

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

ITA 576/PAT/2024[2011-12]Status: FixedITAT Patna24 Jun 2025AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 576/Pat/2024 Assessment Year: 2011-2012 Shreelekha Jagriti,……………….………..………Appellant Flat No. B/702, Kashyap Green City Apartment, Kothwan, Rupaspur, Nahar Road, Danapur-801105, Bihar [Pan:Ajhpj8214B] -Vs.- Income Tax Officer,……………………………....Respondent Ward-6(5), Patna Appearances By: None (Withdrawal Application), Appeared On Behalf Of The Assessee Shri Ashwani Kumar Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 17, 2025 Date Of Pronouncing The Order: June 24, 2025 O R D E R

assessee-appellant has submitted a letter dated 16th June, 2025 stating that the assessee has already gone into Direct 1 Shreelekha Jagriti Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 and has received Form 2 dated 31.01.2025 from the Competent Authority intimating

ITO, Ward-5, Amravati vs. Skr Veg Oil Industries Pvt Ltd, Amravati

In the result, appeal of the Revenue is dismissed with the aforesaid liberty

ITA 411/NAG/2024[2014-15]Status: DisposedITAT Nagpur24 Jun 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy

For Appellant: Ms. Alfiya Rozia, Ld. CAFor Respondent: Shri Pankaj Kumar, Ld. CIT DR
Section 250

ITA.No. 411/NAG/2024 2. The assessee with an intention to settle the dispute, has already been filed Form No.1 under Direct Tax Vivad Se Vishwas Scheme , 2024 (for short, “VSV Scheme, 2024”) and the Revenue authorities have issued Form Nos. 2 & 3 and the assessee is ready to deposit the requisite

Ashok Kumar Garg, Chandigarh vs. Income Tax Officer, Ward(1), Panchkula

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

ITA 1173/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Jun 2025AY 2013-14

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1173/Chd/2024 "नधा"रण वष" / Assessment Year: 2013-14 Shri Ashok Kumar Garg, The Ito, # 1581, Ground Floor, Vs Ward-1, Sector 7-C, Chandigarh. Panchkula. "थायी लेखा सं./Pan No: Aebpg1513M अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Ms. Neelam For Shri Bharat Poplani, Ca Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr.Dr Date Of Hearing : 23.06.2025 Date Of Pronouncement : 24.06.2025

For Appellant: Ms. Neelam for Shri Bharat Poplani, CAFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr.DR
Section 254(2)

record. 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 failed to avail the full benefit

Kanta Depura, Kolkata West Bengal vs. I.T.O., Ward - 36(6), Kolkata

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

ITA 2461/KOL/2024[2017-18]Status: DisposedITAT Kolkata24 Jun 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250Section 91Section 91(2)Section 91(3)Section 92Section 92(2)

Kanta Depura. 2. At the outset, it was informed by the Ld. AR that the assessee has availed the Direct Tax Vivad se Vishwas Scheme, 2024 (in short VSV Scheme) and further submitted as under: “I hereby submit that I the undersigned have Opted for The DTVSV Scheme ... section (1) and undertaking under sub-section (4) of section 91 of the Finance (No. 2) Act, 2024 (Under the Direct Tax Vivad Se Vishwas Scheme, 2024) filed vide Acknowledgement Number -793631140311224 is enclosed herewith for your kind ready records. Copy of Form 2 - Certificate under Sub-Section

Ntt India Private Limited, Mumbai vs. Asstt Comm. of Income Tax-14(1)(1), Mumbai

In the result, the appeal is accordingly partly allowed for statistical purposes

ITA 2491/MUM/2022[2018-19]Status: DisposedITAT Mumbai24 Jun 2025AY 2018-19

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhanntt India Private Vs. Assessment Unit/Nfac/Dcit Limited Circle 15(1)(2), 1701-1704, B Wing, One Mumbai Bkc, Level 17, G-Block, Aayakar Bhavan, Plot No. C-65, Bandra Mumbai. Kurla Complex, Bandra East, Mumbai-400 051. Pan/Gir No. Aaacd2145G (Applicant) (Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 144CSection 271ASection 92C

assessee’s own case placed at page no. 557 to 571 of Paper Book 4. iv) Certificates issued under Vivad se Vishwas in the case of assessee for AY 2010-11, 2012-13 to 2016-17 wherein the identical dispute has been settled by considering it covered case decided

Ts Tech Sun India Private Limited, New Delhi vs. Assessment Unit, Income Tax Department, Delhi

The appeal of the assessee stands dismissed as withdrawn

ITA 6008/DEL/2024[2021-22]Status: DisposedITAT Delhi24 Jun 2025AY 2021-22

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 143(3)

application dated 20.06.2025 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 TS TECH SUN INDIA PVT. LTD. record the copy of Form No. 2 filed under ... Vivad se Vishwas Scheme, 2024. The Authorized Representative for the 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

Fule Ambedkar College of Social Work, Gadchiroli vs. ITO TDS 52(3), Chandrapur

In the result, appeal of the Assessee is allowed

ITA 226/NAG/2025[2013-14]Status: DisposedITAT Nagpur23 Jun 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy

For Appellant: Shri Mohd. Lakkadsha, Ld. CAFor Respondent: Shri Surjith Kumar Saha, Ld. Sr.DR
Section 234ESection 250

assessee and the assessee is working for welfare of the weaker sections of the people and even filed an application under Direct Tax Vivad se Vishwas Scheme, 2024 for resolution of dispute and the same was rejected by the designated authority. The learned A.R. stated that there was sufficient

Kamlesh Shambhumal Panjwani, Nagpur vs. Income Tax Officer Ward 2(2), Nagpur

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

ITA 617/NAG/2024[2018-19]Status: DisposedITAT Nagpur23 Jun 2025AY 2018-19

Bench: Shri N.K. Choudhry & Shri K.M. Roy

For Appellant: Shri K.P. Dewani, Ld. AdvocateFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.DR
Section 250

ITA.No. 617/NAG/2024 2. The assessee with an intention to settle the dispute, has already been filed Form No.1 under Direct Tax Vivad Se Vishwas Scheme , 2024 (for short, “VSV Scheme, 2024”) and the Revenue Department has issued Form Nos. 2 & 3. The assessee is ready to deposit the requisite amount

Kaniyath Poothakandy Surendran, Kunnamangalam vs. Income Tax Officer Ward 2(3) Kozhikode, Kozhikode

In the result, the appeals filed by the assessee stand dismissed

ITA 356/COCH/2025[2014-15]Status: DisposedITAT Cochin23 Jun 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2014-15 Kaniyath Poothakandy Surendran .......... Appellant Kp Cheriyakkan & Son, Hpc Dealers Main Road, Munnamangalam, Kozhikode [Pan: Aoxps5818K] Vs. The Income Tax Officer, Ward-2, Kozhikode .......... Respondent

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R

delay by stating that the delay has occurred, as the appellant was exploring the alternative remedy of settling the dispute under the Vivad Se Vishwas Scheme 2024. The appellant submitted a declaration in Form 1 under the scheme, which was summarily rejected by the Commissioner of Income 2 Kaniyath Poothakandy ... sufficient cause for the delay except giving some chronological events such as lack proper communication form the CIT(A), seeking alternative remedy under Vivad Se Vishwas Scheme, etc. Thus, the averments made in the petition seeking condonation are not genuine and does not really explain the reasons for the delay

Shailesh Ravindra Nagle, Pune vs. ACIT, Circle 8, Pune

ITA 725/PUN/2025[2018-19]Status: DisposedITAT Pune23 Jun 2025AY 2018-19
For Appellant: Department byFor Respondent: Date of hearing

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA