“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

Mewa Singh, Panchkula vs. ITO Ward-2, Panchkula

In the result, appeal of the assessee is dismissed as withdrawn

ITA 448/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh20 May 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 448/Chd/2022 "नधा"रण वष" / Assessment Year : 2015-16 Mewa Singh, Ito, बनाम C/O M K Aggarwal & Ward No.2, Associates Panchkula Vs. Sco 1, First Floor, Sector 11, Panchkula 134113 "थायी लेखा सं./ Pan No: Adhps5879H 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 : 20.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 20.05.2025 आदेश/Order Per Bench : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 15.03.2022 Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Year 2015- 16. 2. The Registry Has Pointed Out That There Is A Delay Of Four Days In Filing Of The Appeal Before The Tribunal. The Counsel

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

Section 254(2)

dated 13.05.2025 has been filed by the Assessee for withdrawal of this appeal on the ground 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 ... record. 7. Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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 448-Chd-2024 Mewa Singh, Panchkula account of some technicalities, assessee

The ITO, Patan Ward-5, Mehsana vs. Smt. Payalben Rameshbhai Desai, Mehsana

In the result, the appeal filed by the Revenue is dismissed as withdrawn

ITA 882/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad20 May 2025AY 2014-15

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2014-15

kept for orders. Thereafter, the assessee filed a letter dated 28th April, 2025, informing that the assessee has opted for “Direct Tax Vivad Se Vishwas Scheme, 2024” and also filed copy of Form No.1 under the said Scheme. The matter was fixed for clarification on 06.05.2024 when Shri Kushal Fofaria

Utv Software Communication Pvt Ltd, Mumbai vs. ACIT, Circle 16(1), Mumbai

In the result, the appeal filed by the assessee is dismissed as withdrawn with the liberty to get it restored, in case, the settlement is not worked out

ITA 6846/MUM/2024[2021-22]Status: DisposedITAT Mumbai20 May 2025AY 2021-22

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhanutv Software Communications Vs. Assessment Unit/Nfac Private Limited /Acit Circle 16(1), Star House, Urmi Estate, 95, Aayakar Bhavan, M.K. Road, Ganpatrao Kadam Marg, Lower Mumbai-400 020 Parel (W), Mubmai – 400 013 Pan: Aaacu4122G (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 144C(5)Section 253Section 91Section 91(2)Section 92(1)

assessee has requested to withdraw the appeal as the assessee has decided to opt for the settlement of the appeal under Direct Tax Vivad se Vishwas Scheme (VSV Scheme). The operative portion of the letter extracted as under:- The captioned appeal was filed by the Appellant on 26 December ... Appellant respectfully submits that it has decided to opt for the settlement of the captioned appeal under the Direct Tax Vivad se Vishwas Scheme, 2024 ('VSV Scheme'). The Appellant has filed Form 1 (i.e., declaration and undertaking as per the provisions of section 91 of the VSV Scheme) with

Malkeet Singh, Panchkula vs. Income Tax Officer, Panchkula

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

ITA 930/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh19 May 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 930/Chd/2024 "नधा"रण वष" / Assessment Year : 2015-16 Malkeet Singh, The Ito, बनाम 208-Ab, Nagar Khera. Panchkula Surajpur, Vs. Panchkula 134115 "थायी लेखा सं./Pan No: Bemps3372G 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 : 20.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 20.05.2025 आदेश/Order Per Bench : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 01.07.2024 Of Addl./Jcit(A)-2, Delhi, For The Assessment Year 2015-16. 2. During The Proceedings, None Appeared On Behalf Of The Assessee. However, An Application Dated 13.05.2025 Has Been Filed By The Assessee For Withdrawal Of This Appeal On The 930-Chd-2024 Malkeet Singh, Panchkula

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 930-Chd-2024 Malkeet Singh, Panchkula 2 ground 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 ... 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 fails to avail the full benefit

Abinash More, Kolkata vs. I.T.O., Ward-30(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 2576/KOL/2024[2017-18]Status: DisposedITAT Kolkata19 May 2025AY 2017-18

Bench: Shri George Mathan & Shri Sanjay Awasthiassessment Year: 2017-18

For Appellant: Shri Soumitra Choudhury & Shri P. SarkarFor Respondent: Shri Dheeraj, Addl. CIT, Sr. DR

Section 250Section 271BSection 273BSection 44A

seen that the assessee pleaded that he was only a commission agent and the addition made in quantum was settled under the Vivad Se Vishwas Scheme, 2024. However, the Assessing Officer levied the impugned penalty and the same was also confirmed by the Ld. CIT(A). 2 Abinash More

Deputy Commissioner of Income Tax, Central Circle - 1(1), Kolkata vs. Biswanath Hosiery Mills Ltd., Kolkata

In the result, appeal of the revenue stands dismissed

ITA 1225/KOL/2024[2015-16]Status: DisposedITAT Kolkata19 May 2025AY 2015-16

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

For Appellant: Ms. Bhawna Banthia, CAFor Respondent: Ms. Roma Chaudhury, Sr. DR

time of hearing, it was pointed out by the ld. AR of the assessee that the assessee has already gone into Vivad Se Vishwas Scheme 2024 (VSVS 2024 Scheme), and the assessee has received the 2 acknowledgement of Form 1, therefore, prayed that the appeal of the revenue stands infructuous

Mr. Farook Rehman Shaikh (Legal Heir of Late Mr. Abdul Rehman Rauf), Mumbai vs. DCIT Circle 32(1), Mumbai

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

ITA 801/MUM/2025[2014-15]Status: DisposedITAT Mumbai19 May 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 143(3)

should be adjourned or if appeal is dismissed as withdrawn, then liberty should be given to the assessee in case the application of “Vivad Se Vishwas Scheme-2024” is not accepted, then assessee may approach this Tribunal to restitute this appeal. 3. Ld. DR also did not have any objection ... Accordingly, appeal of the assessee is dismissed as withdrawn as the assessee has opted for Vivad Se Vishwas Scheme-2024. In case application for VSVS does not materialize, assessee shall be at liberty to get the appeal restituted. With this liberty, appeal of the assessee is dismissed in-limine

Dr Vikas Jagannath Pol, Pune vs. Income Tax Officer, Ward-11(2), Pune

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

ITA 1618/PUN/2024[2014-15]Status: DisposedITAT Pune16 May 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1618/Pun/2024 Assessment Year : 2014-15

For Appellant: Shri Chandan KatariyaFor Respondent: Shri Manish Mehta

Section 271(1)(c)Section 6

outset, Ld. Counsel for the assessee submitted that assessee has settled the quantum addition issue under the Direct Tax Vivad Se Vishwas Scheme, 2024 by filing Form No.1 and Form No.2 has been issued by the competent authority and after deposit of tax amount mentioned in Form No.2, Revenue authorities ... been levied on the 2 Dr. Vikas Jagannath Pol quantum addition which has been settled therefore as per section 6 of Direct Tax Vivad Se Vishwas Scheme, 2024 the assessee is entitled to full immunity from imposition of penalty. He requested for withdrawal of the appeal to which ld. Departmental

DCIT, Delhi vs. Raj Kumars Shree Nath Diamonds Private Limited, Delhi

In the result, Revenue’s appeal is dismissed as withdrawn

ITA 2807/DEL/2024[2017-18]Status: DisposedITAT Delhi16 May 2025AY 2017-18

Bench: :Smt. Annapurna Gupta & Ms. Madhumita Roy

For Appellant: Dr. Maninder Kaur, Sr. DRFor Respondent: Shri Sumaksh Mahajan, CA

Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES “F”, NEW DELHI BEFORE :SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MS. MADHUMITA

Aksh Optifibre Ltd, Faridabad vs. DCIT, Central Circle-26, Delhi

In the result, appeal of the assesseein ITA no

ITA 2334/DEL/2022[2018-19]Status: DisposedITAT Delhi16 May 2025AY 2018-19

Bench: Shri Ramit Kochar & Shri Sudhir Pareek

For Appellant: Shri Akul Agarwal,CAFor Respondent: Shri S K Jadhav,CIT- DR

Section 143(3)Section 144C(13)Section 92Section 93

outset ,ld. Counsel appearing for the assessee submitted before the Bench that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024, and the department has already issued Form No 4 (DIN / Acknowledgment No. 850967781300125) for full and final settlement of the tax arrear under Sub-Section ... Section 92 read with Section 93 of Finance (No. 2) Act,2024 under the Direct Tax Vivad Se Vishwas Scheme, 2024. The assessee has placed on record Form Nos. 3&4. Prayers are made by the assessee that in view thereof, the assessee wants to withdraw its appeal

Fatimabai Hajimiya Kokani Pvt Trust., Nashik vs. ITO (Exep) Ward 1, Nashik

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

ITA 2373/PUN/2024[2015-16]Status: DisposedITAT Pune15 May 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2373/Pun/2024 Assessment Year : 2015-16

For Appellant: Shri Sanket JoshiFor Respondent: Mrs. Indira Adakil

Section 143(1)Section 250Section 5

assessee and the fact remains that in the past assessee has filed adjournment applications stating that it wants to opt to Vivad Se Vishwas Scheme but later on assessee has not opted for Vivad Se Vishwas Scheme. It is the prayer of the Ld. Counsel for the assessee that

Ganesh Gramastha Seva Mandal, Mumbai vs. ITO 102, Exem. Ward 1(3), Mumbai

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

ITA 6417/MUM/2024[2018-19]Status: DisposedITAT Mumbai15 May 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailganesh Gramastha Seva Mandal, Vazira Gaothan, L.T. Road, Borivali – W, Mumbai - 400091 ............... Appellant Pan : Aaatg2886L V/S Ito – 102, Exem, Ward – 1(3), 619, 6Th Floor, ……………… Respondent Cumballa Hill Mtnl Te Building, Mumbai - 400026

For Appellant: Shri Prashant GhumareFor Respondent: Shri Arun Kati Datta, CIT-DR

Section 250

learned AR referred to a letter dated 29.04.2025 filed by the assessee, submitting that the assessee has opted for 2 Direct Tax Vivad Se Vishwas Scheme, 2024 and filed the declaration in Form no.1 on 29.01.2025. Along with the letter mentioned above, the assessee has filed a copy of Form

Shraddha Kapoor, Mumbai vs. Pr.CIT- 18, New Delhi

Appeal stands dismissed as infructuous

ITA 4192/DEL/2019[2015-16]Status: DisposedITAT Delhi15 May 2025AY 2015-16

Bench: Shri Sunil Kuamar Singh & Shri Brajesh Kumar Singhassessment Year: 2015-16

For Appellant: Shri Vikas Jain, AdvocateFor Respondent: Shri Mahesh Kumar, CIT- DR

Section 143(3)

appellant has enclosed said order dated 26.03.2021 passed by ld. CIT(A), wherein, it is specifically mentioned that the appellant opted for the Vivad se Vishwas scheme vide application dated 28.12.2020 pursuant thereto, the PCIT-12, Delhi has certified the full and final payment as taxes in terms of Form

Mansi Didwania, Lucknow vs. D/ACIT-3, Lucknow

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

ITA 450/LKW/2024[2014-15]Status: HeardITAT Lucknow14 May 2025AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshramansi Didwania Dcit/Acit-3 V. 112/16, Shri Ram Road, Lucknow-New/Nfac Aminabad, Lucknow, U.P.- Pratyaksh Kar Bhawan, 226018. Ram Trith Marg, Lucknow-226001. Pan:Aeupd8333B (Appellant) (Respondent) Appellant By: Shri P.K. Kapoor, Ca Respondent By: Shri Sunil Kumar Rajwanshi, Addl Cit(Dr) Date Of Hearing: 05 05 2025 Date Of Pronouncement: 14 05 2025 O R D E R

For Appellant: Shri P.K. Kapoor, CAFor Respondent: Shri Sunil Kumar Rajwanshi, Addl

Section 147Section 151Section 153CSection 250Section 68Section 69Section 69C

appeal.” 2. At the outset, the Ld. Counsel for the assessee submitted that the dispute has been settled under the Direct Tax Vivad se Vishwas Scheme, 2024 and prayed for withdrawal of the appeal. And a letter dated 02.05.2025 along with Form no. 2 is placed on record. The relevant ... most respectfully submitted that in relation to aforesaid appeal, the appellant assessee had filed a declaration in form 1 under Direct Tax Vivad Se Vishwas Act, 2024. In response to the declaration filed by the appellant, the Principal Commissioner of Income Tax has issued Form 2. A copy of Form

Radiant Cement Company Pr Ivate Limited, Nahan vs. Income Tax Officer, Nahan

In the result, appeals of the assessee are dismissed as

ITA 1121/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh14 May 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Dhruv Goel, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 254(2)

withdrawal of the appeal on the ground that he ITA Nos.1118 to 1121/CHD/2024 A.Y.2012-13 to 2015-16 2 has availed benefit of 'Vivad Se Vishwas Scheme 2024’ and he has resolved the dispute with the Revenue under this Scheme. Necessary certificates in Form No.2 under Rule 5 have been issued ... record. 3. Considering the prayer of the assessee, these appeals are 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

Radiant Cement Company Pr Ivate Limited, Nahan vs. Income Tax Officer, Nahan

In the result, appeals of the assessee are dismissed as

ITA 1120/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh14 May 2025AY 2014-15

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Dhruv Goel, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 254(2)

Radiant Cement Company Pr Ivate Limited, Nahan vs. Income Tax Officer, Nahan

In the result, appeals of the assessee are dismissed as

ITA 1119/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh14 May 2025AY 2013-14

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Dhruv Goel, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 254(2)

Radiant Cement Company Pr Ivate Limited, Nahan vs. Income Tax Officer, Nahan

In the result, appeals of the assessee are dismissed as

ITA 1118/CHANDI/2024[2012-2013]Status: DisposedITAT Chandigarh14 May 2025AY 2012-2013

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Dhruv Goel, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 254(2)

Natha Pandit Raut, Pune vs. DCIT, Circle 2, Pune

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

ITA 1766/PUN/2024[2018-19]Status: DisposedITAT Pune14 May 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Natha Pandit Raut Dcit, Circle 2, Pune Office No.101, Global Port Pashankar Auto Complex, Off Mumbai Vs. Bangalore Highway, Baner, Pune - 411045 Pan: Aatpr6854L (Appellant) (Respondent)

For Appellant: Shri Kapil Hirani (virtual)For Respondent: Shri Ramnath P Murkunde

Section 143(2)Section 14ASection 54Section 68

Approx 12 SR NO 152/3/3 years 8. He submitted that merely because the assessee in the preceding years have filed the application under Vivad Se Vishwas Scheme does not mean that the assessee has accepted the treatment of such transactions by the Assessing Officer in the past. Relying on various ... another for trading purpose. It is also his submission that merely because the assessee in the past, to avoid protracted litigation opted for Vivad Se Vishwas Scheme does not mean that the assessee has accepted the treatment given by the Assessing Officer treating such transactions in purchase and sale

Gangavarapu Sreenivasulu Naidu, Bengaluru vs. ITO., Ward-1, Nellore

In the result, appeals filed by the assessee is allowed for statistical purpose

ITA 63/HYD/2025[2014-15]Status: DisposedITAT Hyderabad14 May 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.63/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2014-15) Gangavarapu Sreenivasulu Vs. Income Tax Officer Naidu Circle-1 Bengaluru Nellore [Pan :Dalps7755C]

For Appellant: Shri K.A.Sai Prasad, ARFor Respondent: Shri Rahul Singhania, DR

Section 250

Shri Satish Bandapelly vs ITO in ITA No.998 to 1001/Hyd/2024. The Ld.AR has further submitted that the assessee opted for Direct Tax Vivad Se Vishwas Scheme, 2024 to settle the tax dispute involved in the present appeal, however, the declaration of the assessee was rejected by the designated authority ... record of the Ld.CIT(A) for adjudication of the same on merits, then the assessee would avail the benefit of Direct Tax Vivad Se Vishwas Scheme, 2024 to settle the dispute. He has also filed a copy of the fresh declaration filed by the assessee under the Direct Tax Vivad