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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

Shobha Devi, Patna vs. NFAC, Delhi

In the result, appeal of the assessee is dismissed

ITA 395/PAT/2024[2016-17]Status: DisposedITAT Patna13 Jun 2025AY 2016-17

Bench: Shri George Mathan & Shri Rakesh Mishraआयकर अपील सं/Ita No.395/Pat/2024 (नििाारण वर्ा / Assessment Year : 2016-2017) Shobha Devi, Vs Ptn-W-30(91)/Nfac, Delhi 1 Wheeler Road, Ljp Office, Airport Road, Patna-800001 Pan No. :Acupd 2694 P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Shri Ashwani Kumar, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 16/06/2025 घोषणा की तारीख/Date Of Pronouncement : 16/06/2025 आदेश / O R D E R Per George Mathan, Jm This Is An Appeal Filed By The Assessee Against The Order Of The Id. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 25.01.2025 For The Assessment Year 2016-2017. 2. The Appeal Of The Assessee Has Been Filed Belatedly By 36 Days. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Stating Therein Sufficient Reasons For Delay, Which Are Not Found To Be False & The Ld.Sr. Dr Also Did Not Raise Any Serious Objection To It. Thus, We Condone The Delay In Filing The Present Appeal & Appeal Of The Assessee Is Admitted For Hearing. 3. None Appeared On Behalf Of The Assessee, However An Application Dated 17.04.2025 Has Been Filed On Behalf Of The Assessee For Withdrawal Of The Appeal Stating Therein That The Assessee Has Availed Dtvst 2024

For Appellant: NoneFor Respondent: Shri Ashwani Kumar, Sr.DR

assessee will be at liberty to get his appeal restored upon filing an application, if for any reason, whatsoever, the application for Vivad Se Vishwas Scheme, 2024 is not accepted by the Department. 5. In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open

Eastern Food Industries Pvt. Ltd., Patna vs. ITO, Ward 2 (1), Patna

The appeals of the assessee are dismissed as withdrawn

ITA 271/PAT/2024[2013-14]Status: DisposedITAT Patna13 Jun 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Sanjay Awasthi, Am

For Appellant: Shri D.V. Pathy, ARFor Respondent: Shri Ashwani Kr. Singal, DR

time of hearing, the Id. AR submitted that assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing form no.1, with the competent authority and therefore, prayed that the assessee may be allowed to withdraw this appeal to which the Id. DR did not oppose

Eastern Food Industries Pvt. Ltd., Patna vs. ITO, Ward- 2 (1), Patna

The appeals of the assessee are dismissed as withdrawn

ITA 270/PAT/2024[2012-13]Status: DisposedITAT Patna13 Jun 2025AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Sanjay Awasthi, Am

For Appellant: Shri D.V. Pathy, ARFor Respondent: Shri Ashwani Kr. Singal, DR

time of hearing, the Id. AR submitted that assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing form no.1, with the competent authority and therefore, prayed that the assessee may be allowed to withdraw this appeal to which the Id. DR did not oppose

Ajit Kumar, Narkatiaganj vs. ITO, Ward 1(5), Bettiah

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

ITA 221/PAT/2024[2017-18]Status: DisposedITAT Patna13 Jun 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Sanjay Awasthi, Am Ajit Kumar Ward No.02, Purani Bazar, Ito, Ward 1(5), Bettiah, Narkatiagunj, Income Tax Office, Bettiah, S.O. West Champaran Pin-845455, Vs. Pin—845455 Bihar Bihar (Appellant) (Respondent) Pan No. Bnupk8087K Assessee By : None (Withdrawal Application) Revenue By : Shri Rajat Datta, Dr Date Of Hearing: 19.05.2025 Date Of Pronouncement : 13.06.2025

For Appellant: None (withdrawal application)For Respondent: Shri Rajat Datta, DR

time of hearing, it was pointed out that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing form no.1, with the competent authority and therefore, prayed vide application dated 09.05.2025 that the assessee may be allowed to withdraw this appeal to which

Crrc Zhuzhou Locomotive Co Ltd, Mumbai vs. ACIT International Taxation Circle 2(1)(1), Mumbai

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

ITA 507/MUM/2022[2018-19]Status: DisposedITAT Mumbai13 Jun 2025AY 2018-19

Bench: Shri Saktijit Dey & Shri Vikram Singh Yadav

For Appellant: Ms. Rajnandini ShuklaFor Respondent: Ms. Kavita P. Kaushik, Sr.DR

June 2025. In this regard, we respectfully submit that the Appellant has opted to settle the disputes under "The Direct Tax Vivad se Vishwas Scheme, 2024' ('VsV Scheme'), and the Designated Authority has issued Form No. 4, confirming the full and final settlement of the tax arrears. A copy

Crrc Zhuzhou Locomotive Co Ltd (Earlier Known As Csr Zhuzhou Electric Locomotive Co Ltd), Mumbai vs. ACIT (It) Circle 2(1)(1), Mumbai

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

ITA 506/MUM/2022[2019-20]Status: DisposedITAT Mumbai13 Jun 2025AY 2019-20

Bench: Shri Saktijit Dey & Shri Vikram Singh Yadav

For Appellant: Ms. Rajnandini ShuklaFor Respondent: Ms. Kavita P. Kaushik, Sr.DR

June 2025. In this regard, we respectfully submit that the Appellant has opted to settle the disputes under "The Direct Tax Vivad se Vishwas Scheme, 2024' ('VsV Scheme'), and the Designated Authority has issued Form No. 4, confirming the full and final settlement of the tax arrears. A copy

Rajendra Noniya, Kedla Colliery vs. ITO Ward 2(3) Ramgarh, Srijee Sadan

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

ITA 224/RAN/2023[2015-16]Status: DisposedITAT Ranchi12 Jun 2025AY 2015-16

Bench: Us That The Assessee Wants To Withdraw The Present Appeal Since It Has Opted To Avail Benefit Of Vivad Se Vishwas Scheme, 2024 & In Its Submission, The Assessee Has Also Enclosed Copies Of Form No. 1 Issued By The Pr. Cit Of Income Tax, Approving The Applications Filed By The Assessee Under The Vivad Se Vishwas Scheme, 2024. It Is Stated That The Assessee Does Not Wish To Pursue The Present Appeal Since Their Application Under Vivad Se Vishwas Scheme, 2024 Has Been Approved By The Income Tax Department & Requested That Their Application For Withdrawal Of Appeal May Please Be Accepted.

For Appellant: None (withdrawal petition)For Respondent: Smt. Rinku Singh, CIT DR
Section 91

dated 24.5.2025, theassessee submitted before us that the assessee wants to withdraw the present appeal since it has opted to avail benefit of Vivad se Vishwas Scheme, 2024 and in its submission, the assessee has also enclosed copies of Form No. 1 issued by the Pr. CIT of Income ... approving the applications filed by the assessee under the Vivad se Vishwas Scheme, 2024. It is stated that the assessee does not wish to pursue the present appeal since their application under Vivad se Vishwas Scheme, 2024 has been approved by the Income Tax Department and requested that their application

DCIT, Pune vs. Honeywell Automation India Limited, Pune

In the result, the appeal filed by the Revenue is dismissed as “withdrawn”

ITA 1821/PUN/2024[2008-09]Status: DisposedITAT Pune12 Jun 2025AY 2008-09

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2008-09

For Appellant: Ms Vijayalaxmi (through virtual)For Respondent: Shri Vishwajit Shinde, Jt. CIT

Revenue has filed an application seeking withdrawal of the appeal on the ground that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and Form No.4 has already been issued to the assessee on 11.06.2025 by the PCIT-1. The Ld. DR accordingly submitted that the appeal

Natwest Markets Plc, Kolkata vs. Assistant Commissioner of Income Tax, International Taxation - 1(2), Kolkata

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

ITA 272/KOL/2023[2013-14]Status: DisposedITAT Kolkata12 Jun 2025AY 2013-14

Bench: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]

time of hearing, the Ld. Counsel for the assessee submitted a letter dated 21.01.2025 pointing out that the assessee has already gone into Vivad Se Vishwas 2 I.T.A. No. 272/Kol/2023 Assessment Year: 2013-14 Natwest markets PLC Scheme 2024 ('VSVS 2024' Scheme) and therefore, prayed before the Bench that

Dinesh Oils Ltd, Kanpur vs. Assistant Commissioner of Income Tax, Centreal Circle-1, Kanpur

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

ITA 117/LKW/2023[2017-18]Status: DisposedITAT Lucknow11 Jun 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.117/Lkw/2023 "नधा"रण वष"/ Assessment Year: 2017-18 Dinesh Oils Ltd V. Acit, Central Circle-1 3/48, Vishnupuri, Kanpur- Laxmi Niwas, 10/453, 208002. Tilak Nagar, Kanpur. Pan:Aaacd4990K अपीलाथ"/(Appellant) ""यथ"/(Respondent) अपीलाथ" "क और से/Appellant By: None ""यथ" "क और से /Respondent By: Shri R. K. Agarwal, Cit(Dr) सुनवाई "क तार"ख / Date Of Hearing: 05 06 2025 घोषणा "क तार"ख/ Date Of 11 06 2025 Pronouncement: आदेश / O R D E R

For Appellant: NoneFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 115BSection 143(2)Section 144Section 68

assessee had requested for adjournment on the ground that it is contemplating settling the appeal its tax disputes under Direct Taxes Vivad se Vishwas Act, 2024. On 02.04.2025, the request for adjournment was sought on behalf of the Revenue on the ground that the factual report from the Assessing Officer

Coffeeday Hotels & Resorts Private Limited, Bangalore vs. DCIT, Circle-2(1)(1), Bangalore

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

ITA 738/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Jun 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Sri Ravish Rao, A.RFor Respondent: Sri Balusamy N., D.R
Section 250Section 91(2)Section 92Section 92(1)

quantum assessment under VSVS, 2024 and accordingly filed the Form 1 DTVSV 2024 for the settlement of the disputes under the Direct Tax Vivad se Vishwas, 2024 and the Coffeeday Hotels and Resorts, Bangalore Page 2 of 3 ld. Principal CIT, Bangalore-2 had issued the Form-2 dated

Vipin Anand, Mumbai vs. Ward 16(1)(5), Mumbai/

ITA 1334/MUM/2025[2013-14]Status: DisposedITAT Mumbai11 Jun 2025AY 2013-14

Bench: Shri Narender Kumar Choudhryassessment Year: 2013-14 Vipin Anand Assessment Unit,Income 401,Bldg. No. 29, Samrudhi Tax Department, Soc.,Mhada Oshiwara, National Faceless Vs. Jogeshwari (W), Assessment Centre, Mumbai-400102 Ito Ward 16(1)(5), Pan: Aagpa8367C Cumballa Hill, Mtnl, Peddar Road,Mumbai (Appellant) (Respondent) Present For: Assessee By : Shri Lokesh Pawaskar A/W Shri Mukesh Soni Revenue By : Shri Kavan Limbasiya, Ld. Sr.D.R. Date Of Hearing : 11.06.2025 Date Of Pronouncement : 11.06.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 31.12.2024, Impugned Herein, Passed By The National Faceless Appeal Center (Nfac)/ Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2013-14. 2. The Assessee With An Intention To Settle The Dispute Amicably Through Vivad Se Vishwas Scheme, Has Already Filed Form No.1 & The Revenue Authority Has Also Issued Form No. 2 & Therefore The Assessee Is Accordingly Willing To Deposit The Requisite Amount On Determination Of Tax Liability Or Issuing Form No.4. 2 Vipin Anand 3. The Ld. Dr Did Not Refute The Said Factual Aspect.

For Appellant: Shri Lokesh Pawaskar a/wFor Respondent: Shri Kavan Limbasiya, Ld. Sr.D.R
Section 250

short ‘the Act’) for the A.Y. 2013-14. 2. The Assessee with an intention to settle the dispute amicably through Vivad se Vishwas Scheme, has already filed Form no.1 and the Revenue Authority has also issued form No. 2 and therefore the Assessee is accordingly willing to deposit the requisite

Ram Krishna Khandelwal HUF, Dhanbad vs. ITO, Ward 2(1), Dhanbad

In the result, the captioned appeal is dismissed as withdrawn

ITA 295/RAN/2024[2016-17]Status: DisposedITAT Ranchi10 Jun 2025AY 2016-17

Bench: Before S/Shri George Mathanshri George Mathan & Ratnesh Nandan Sahay & Ratnesh Nandan Sahay & Ratnesh Nandan Sahayassessment Year: 2016-17 Ram Krishna Ka Ram Krishna Kandelwal, Huf, Vs. Assessment Unit, Nfac, Delhi Assessment Unit, Nfac, Delhi Patherdih, Patherdih, Sudamdih Sudamdih Road, Road, Dhanbad Pan/Gir No.Aakhrs 5187 D Aakhrs 5187 D (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: None (withdrawal petition)For Respondent: Shri Khub Chand Pandya, Sr DR
Section 91

appeal since it has opted to avail benefit of Vivad se withdraw the present appeal since it has opted to avail benefit of Vivad se Vishwas Scheme, 2024 and i Vishwas Scheme, 2024 and in its submission, the assessee has also enclosed submission, the assessee has also enclosed ... copies of Form No. 1 issued by the Pr. CIT of Income Tax, approving the applications filed by the assessee under the Vivad se Vishwas Scheme, 2024. It is stated that the assessee does not wish to pursue the present appeal since their application under Vivad se Vishwas Scheme

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

The appeal of the assessee stand dismissed as withdrawn subject to liberty to the assessee to

ITA 1372/CHANDI/2018[2007-08]Status: DisposedITAT Chandigarh09 Jun 2025AY 2007-08

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

For Appellant: Shri Ashwani Kumar (CA) – Ld. ARFor Respondent: Dr Ranjit Kaur (Addl. CIT) – Ld. Sr. DR

outset, sought withdrawal of the captioned appeal on the ground that the assessee has settled the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 and Form No.2 has already been issued to the assessee which has been placed on record. The same was not objected

Grid Solutions Sas, France vs. Assistant Commissioner of Income Tax Circle International Tax 1(3)(1), New Delhi

The appeal of the assessee stands dismissed as withdrawn

ITA 3681/DEL/2023[2021-22]Status: DisposedITAT Delhi06 Jun 2025AY 2021-22

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

Section 143(3)

application dated 04.06.2025 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 record the copy of Form No. 2 filed under the Vivad se Vishwas Scheme, 2024. The Authorized ... 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

Ge Energy Power Conversion Group Previously Known As Financiere Cvt, France vs. Assistant Commissioner of Income Tax Circle 1(3)(1) International Taxation, New Delhi

The appeal of the assessee stands dismissed as withdrawn

ITA 3469/DEL/2023[2021-22]Status: DisposedITAT Delhi06 Jun 2025AY 2021-22

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

Section 143(3)

application dated 19.05.2025 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 record the copy of Form No. 2 filed under the Vivad se 1 GE Energy Power Conversion ... 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 raised no objection to withdrawal of this appeal by the assessee. 4. In view of the above-mentioned

ACIT, Circle- 11(1), New Delhi vs. Hcl Infosystems Ltd., New Delhi

Appeals stand dismissed as above

ITA 7266/DEL/2019[2012-13]Status: HeardITAT Delhi06 Jun 2025AY 2012-13

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

assessee has opted to settle the disputed issues for these years; Assessment Years 2012-13 and HCL Infosystems Ltd. 2013-14, under the Vivad se Vishwas Scheme, 2024. The assessee has placed on record copies of Form No. 1 filed under VSVS, 2024. The Ld. Counsel prayed for liberty ... revive the appeal of the assessee in case its application fails to mature for any reason under the Vivad se Vishwas Scheme, 2024. 3. The Ld. Sr. DR raised no objection to withdrawal of these appeals. However, he also prayed for liberty to revive the appeal of the Revenue

Hcl Infosystems Ltd., New Delhi vs. DCIT, Circle- 11(1), New Delhi

Appeals stand dismissed as above

ITA 614/DEL/2018[2013-14]Status: DisposedITAT Delhi06 Jun 2025AY 2013-14

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

assessee has opted to settle the disputed issues for these years; Assessment Years 2012-13 and HCL Infosystems Ltd. 2013-14, under the Vivad se Vishwas Scheme, 2024. The assessee has placed on record copies of Form No. 1 filed under VSVS, 2024. The Ld. Counsel prayed for liberty ... revive the appeal of the assessee in case its application fails to mature for any reason under the Vivad se Vishwas Scheme, 2024. 3. The Ld. Sr. DR raised no objection to withdrawal of these appeals. However, he also prayed for liberty to revive the appeal of the Revenue

Chanderakanta H Lalia, Navi Mumbai vs. ITO 28(1)(3), Navi Mumbai

The appeal is allowed to be dismissed as withdrawn with liberty as granted above

ITA 5794/MUM/2024[2014-2015]Status: DisposedITAT Mumbai04 Jun 2025AY 2014-2015

Bench: Shri Narender Kumar Choudhryassessment Year: 2014-15

For Appellant: Mr. Vimal Punamiya, Ld. A.RFor Respondent: Mr. P D Chougule, Ld. Sr. D.R
Section 250

Chanderakanta H Lalia 2. The Assessee, with an intention to settle the dispute amicably, has filed Form No.1 under Vivad Se Vishwas Scheme, 2024 and ready to deposit the requisite amount to be determined by the Revenue Authority. Thus, the appeal of the Assessee is liable to be dismissed

Lions Gate India LLP, Mumbai vs. Assessment Unit, National Faceless Assessment Centre, Income Tax Department, Delhi, Mumbai

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

ITA 4970/MUM/2024[AY 2020-21]Status: DisposedITAT Mumbai04 Jun 2025

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Ms. Bhumika Majethiya, AR (virtually)For Respondent: Shri Bhagirath Ramawat, Sr. DR
Section 144C(5)Section 153Section 92CSection 92C(3)

that assessee has placed on record a written submission dated 02.04.2025, wherein it has opted to resolve the dispute in this appeal under ‘Vivad Se Vishwas Scheme-2024’ (VSV, 2024 scheme) and sought withdrawal of the appeal. 5. Ld. Sr. DR does not have any objection if the assessee ... dismissed with a liberty to restore / revive the 5 Lions Gate India LLP AY 2020-21 appeal, in case the application for ‘Vivad Se Vishwas Scheme-2024’ do not materialize or is not accepted by the department. 6. In the result, appeal of the assessee is dismissed as withdrawn. Order