“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

Sowjanya Basi Reddy, Proddatur, A.P vs. Income Tax Officer, Ward-1, Proddatur

In the result, appeal of the assessee is allowed

ITA 7/HYD/2025[2017-18]Status: DisposedITAT Hyderabad08 May 2025AY 2017-18

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA K A Sai PrasadFor Respondent: Shri D. Praveen, Sr. AR

Section 143(3)Section 144Section 263Section 269SSection 69A

Counsel for the Assessee, further referring to Form no.4 issued by the Designated Authority under sections 92 and 93 of the Direct Tax Vivad Se Vishwas Scheme, 2024 submitted that, the assessee has settled the dispute with regard to addition made by the Assessing Officer towards cash received on sale ... accepted. Further, the appellant had already settled the dispute with regard to addition made under section 269SS of the Act under Direct Taxes Vivad Se Vishwas Scheme, 2024 and paid due taxes. Therefore, once again making addition on very same amount under section 69A of the Act amounts to double

Dipti Enterprise, Mumbai vs. Income Tax Officer Ward 33(1)(4), Mumbai

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

ITA 1653/MUM/2025[2014-15]Status: DisposedITAT Mumbai08 May 2025AY 2014-15

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Devendra Jain, A/RFor Respondent: Shri Govindrao J. Ninawe, Sr. D/R

Section 115JSection 194ISection 4Section 4(6)(b)Section 5

erred in dismissing the appeal citing the reason that the Appellant had opted to avail benefit of the Direct Tax Vivad Se Vishwas Act, 2020; hence the impugned pending appeal before the said CIT(A) stood infructuous -this was in utter disregards to the fact and law that because Appellant ... each other.” 3. Briefly stated the facts of the case are that the assessee had opted to avail benefit of the Direct Tax Vivad Se Vishwas Act, 2020 and accordingly filed requisite forms and Form No. 3 was issued by the PCIT, Mumbai- 17. Therefore

Aditi Dilip Shete, Mumbai vs. ITO Ward 21(1)(1), Mumbai

In the result, appeal of the assessee is dismissed as withdrawn

ITA 12/MUM/2025[2011-12]Status: DisposedITAT Mumbai08 May 2025AY 2011-12

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2011-12

For Appellant: Shri Akhilesh Deshmukh, AdvocateFor Respondent: Shri S. S. Bhagwat, Sr. DR

Section 143(3)Section 68Section 69C

note that assessee placed on record a written submission dated 06.05.2025, wherein she opted to resolve the dispute in this appeal under ‘Vivad Se Vishwas Scheme-2024’ (VSV, 2024 scheme) and sought adjournment. 5. Ld. DR also does not have any objection if the assessee is availing the VSVS scheme ... under VSV, 2024. Accordingly, appeal of the assessee is dismissed with a liberty to restore / revive the 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

Educational Society of St. Annes School, Roorkee vs. Commissioner of Income Tax (Appeals), NFAC, Delhi

In the result, appeal of the assessee is dismissed as

ITA 190/DDN/2024[2017-18]Status: HeardITAT Dehradun07 May 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraिनधा"रणवष"/Assessment Year: 2017-18 बनाम Educational Society Of Commissioner Of Income St. Annes School, Vs. Tax (Appeals), 45 Civil Lines, Jadugar Road, Nfac, Delhi. Roorkee, Distt. Haridwar, Uttarakhand. Pan No.Aaate1628E अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 250

assessee through letter dated 18/01/2025 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 28.12.2024 and Form 2 dated 08.01.2025 was also issued by the Revenue. A copy of Form

Gomur Fabrics Private Limited, Bhilwara vs. ACIT, Circle, Bhilwara

Appeal of the assessee is dismissed as withdrawn

ITA 552/JODH/2018[2015-16]Status: DisposedITAT Jodhpur07 May 2025AY 2015-16

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

assessee. However, the appellant had requested to withdraw the instant appeal in view of settling the matter under the Direct Taxes Vivad Se Vishwas Scheme, 2024. The assesse has furnished copies of Form 2 for settlement of the disputed demand as per Acknowledgement by designated authority. Accordingly, the appellant

Bhavnaben Kiritkumar Kaneria, Rajkot vs. ITO, Ward-1(1)(1), Rajkot

ITA 230/RJT/2024[2013-14]Status: DisposedITAT Rajkot07 May 2025AY 2013-14

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.230/Rjt/2024 "नधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing) Bhavnaben Kiritkumar Kaneria Vs. The Ito, Ward-1(1)(1), 301-Janki Complex, B/H. Panchayat Rajkot Nagar Bus Stop, University Road, Aayakar Bhavan, Race Rajkot-360005 Course Ring Road, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ajepk8099G (Appellant) (Respondent) Appellant By : Shri Mehul Ranpura, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav , Ld. Sr. (Dr) : 12/02/2025 Date Of Hearing Date Of Pronouncement : 07/ 05 /2025 आदेश / O R D E R Per Dinesh Mohan Sinha Jm;

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav , Ld. Sr. (DR)

Section 147Section 250

submitted the assessee has approached for final settlement of tax arriero under the scheme of the Government in the name of direct tax VIVAD SE VISHWAS SCHEME,2024. The assessee has received certificate form no. 4, under the scheme whereby the issue has finally settled. It is there for requested

Niket Kumar Kothari, Chittorgarh vs. CIT (Appeals) / ITO, Ward-1, Dehli/Chittorgarh

Appeal of the assessee is dismissed as withdrawn

ITA 271/JODH/2023[2014-15]Status: DisposedITAT Jodhpur06 May 2025AY 2014-15

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

dated 01/05/2025 had requested to withdraw the instant appeal stating therein that it has opted to settle the matter under the Direct Taxes Vivad Se Vishwas Scheme, 2024. 3. On perusal of the aforesaid applications, it is evident that the assessee has opted for benefit under Direct Tax Vivad Se

Dilipbhai Thakorbhai Patel, Surat vs. ITO(Intl. Taxn), Surat

In the result, the captioned appeal is dismissed as withdrawn

ITA 17/SRT/2025[2012-13]Status: DisposedITAT Surat06 May 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Respondent by: Shri Mukesh Jain, CIT DRFor Respondent: Shri Mukesh Jain, CIT DR

Section 92

assessee 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 his submission, the assessee has also enclosed copies of Form No. 2 and 3 issued by the Commissioner of Income Tax approving ... application filed by the assessee under the Vivad se Vishwas Scheme, 2024. Dilipbhai Thakorbhai Tundi vs. ITO(Intl. Tax.) Asst. Year –2012-13 - 2– 4. The Ld. Departmental Representative for the Revenue stated that he has no objection to withdrawal of the present appeal by the assessee, in the circumstance

Priyanka Prashant Kate, Pune vs. Income Tax Officer Ward 8(2), Pune

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

ITA 827/PUN/2024[2011-12]Status: DisposedITAT Pune06 May 2025AY 2011-12

Bench: Dr. Manish Borad & Shri Vinay Bhamoreassessment Year : 2011-12

For Appellant: NoneFor Respondent: Mrs. Indira Adakil

Section 144Section 250

assessee despite due service of notice of hearing. However, assessee has filed letter dated 30.04.2025 intimating that she has opted for Vivad Se Vishwas Scheme, 2024 and has submitted Form No.1 and awaiting issuance of Form No.2 by the Department. 3. Ld. Departmental Representative has no objection for withdrawal ... having withdrawn by assessee. 2 Priyanka Prashant Kate However, it is made clear that in case the application of assessee is rejected under Vivad Se Vishwas Scheme, 2024 for any reason, the assessee is at liberty to move Miscellaneous Application for recalling of this appeal in accordance with

Biswanath Hosiery Mills Ltd., Kolkata vs. ACIT, Cir. 4(2), Kolkata

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

ITA 469/KOL/2024[2015-16]Status: DisposedITAT Kolkata06 May 2025AY 2015-16

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Biswanath Hosiery Mills Pvt. Ltd. 2. At the time of hearing, it was pointed out that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) and therefore, prayed before the Bench that the assessee may be allowed to withdraw this appeal to which

Late D Komala (Represented by Legal Heir D Mohan), Chennai vs. Income Tax Officer Non Corporate Ward 13(4), Chennai

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

ITA 1834/CHNY/2024[2009-10]Status: DisposedITAT Chennai06 May 2025AY 2009-10

Bench: Shri George George Kand Shri Jagadish

For Appellant: Shri R.S. Balaji, CAFor Respondent: Ms. Anitha, Addl. CIT

Section 250

merits. 3. At the time of hearing, the Ld.AR for the assessee has stated that the assessee wants to utilize the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVSV 2024) to settle pending disputes relating to Direct Taxes and had paid the tax amount as per Form

Narendramohan Kripashankar Singh, Mumbai vs. NFAC, Mumbai

The appeals of the appellant are dismissed

ITA 1460/MUM/2024[2012-13]Status: DisposedITAT Mumbai06 May 2025AY 2012-13

Bench: Smt. Beena Pillai(Jm) & Shri Omkareshwar Chidara(Am)

For Appellant: Ms. Sudha RamachandranFor Respondent: Shri Parth Gabani

Section 144Section 69A

correct. 3. At the time of hearing before the ITAT, Ld. AR of the appellant has submitted that the appellant has availed Vivad Se Vishwas Scheme. 2 Narendramohan Kripashankar Singh Accordingly, a letter alongwith copy of Form No. 1 of DTVSV 2024 filed by the appellant before the Income

Akhil Kumar, Bhopal vs. ITO (It & Tp), Bhopal

Appeal is allowed for statistical purpose

ITA 35/IND/2020[2012-13]Status: DisposedITAT Indore05 May 2025AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2012-13 Akhil Kumar Ito (It & Tp) C-1/110, Area Colony, Bhopal बनाम/ Bhopal Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Baqpk6099G Assessee By Shri Vinod Joshi, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2025 Date Of Pronouncement 05.05.2025

Section 131Section 133ASection 143(3)Section 147Section 148Section 69

matter. Originally, this appeal was dismissed by ITAT, Indore bench vide order dated 29.07.2021 for the reason that the assessee had opted for Vivad Se Vishwas Scheme, 2020 [“VsV”] with a liberty to assessee that if the assesssee’s application under VsV is rejected by department for any reason

Nyati Engineers and Consultants Private Limited, Pune vs. ACIT Central Circle 2(3), Pune (After Change From Old ACIT Central Circle 2(1) AO), Pune

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

ITA 96/PUN/2025[2020-21]Status: DisposedITAT Pune05 May 2025AY 2020-21

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

For Appellant: Shri Rajat Soni, ARFor Respondent: Shri Amol Khairnar, CIT-DR

assessee, at the outset, submitted that assessee has filed an application with the Department to settle the dispute under Direct Tax Vivad Se Vishwas Scheme-2024, for which, assessee has already filed Form-2 and Form-3 copies of which are enclosed. He, therefore, submitted that since the assessee ... opted for 2 ITA.No.96/PUN./2025 Direct Tax Vivad Se Vishwas Scheme-2024, the assessee wishes to withdraw the appeal. In absence of any objection from the side of the Learned DR, the request of the assessee seeking for withdrawal of the appeal is allowed and the appeal is dismissed

3 I Infotech Digital Bps Limited (Formerly Known As 3 I Infotech Bpo Limited), Delhi vs. DCIT, Circle-25(1), New Delhi

In the result, appeal of the assessee is dismissed in the terms aforesaid

ITA 2621/DEL/2022[2010-11]Status: DisposedITAT Delhi05 May 2025AY 2010-11

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Aman Garg, AdvocateFor Respondent: Shri Om Prakash, Sr. DR

Year 2010-11. 2. At the outset, ld. AR for the assessee has submitted that since the assessee has settled the issue under Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS’), hence, the assessee wishes to withdraw the instant appeal. In this behalf, the Ld. AR for the assessee submitted

Asst. Commissioner of Income Tax, Rourkela vs. Y.K. Dalmia, (HUF), Rourkela

ITA 425/CTK/2024[2014-15]Status: DisposedITAT Cuttack02 May 2025AY 2014-15

Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “CUTTACK BENCH", CUTTACK (VIRTUAL HEARING AT KOLKATA) SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI

Farfetch India Private Limited, Delhi vs. Income Tax Officer, National Faceless Assessment, Delhi

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

ITA 5555/DEL/2024[AY 2021-22]Status: DisposedITAT Delhi02 May 2025

Bench: Shri Mahavir Singh & Shri Pradip Kumar Kedia[Assessment Year : 2021-22] Farfetch India Pvt.Ltd. Vs Ito 333, 3Rd Floor, Devika Tower 6 National Faceless Nehru Place, South Delhi Assessment Centre New Delhi-110019 Delhi Pan-Aadcf3785H Appellant Respondent Appellant By None Respondent By Shri Rajesh Dhanesta, Sr.Dr Date Of Hearing 02.05.2025 Date Of Pronouncement 02.05.2025 Order

Section 143(3)

Vide letter dated 17.04.2025, it is submitted that the assessee has filed declaration in Form 1 in order to avail “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. Form 2 has also been issued by the Income Tax Department. The Ld. Counsel of the assessee thus sought withdrawal

Military Hospital Palampur (Kv), Holta Palampur vs. ITO (TDS), Palampur

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

ITA 269/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh01 May 2025AY 2016-17

Bench: Sh. Rajpal Yadav, Hon’Ble Vice- & Sh. Krinwant Sahay, Hon’Ble(Hybrid Hearing) I.T.A. Nos.268 & 269/Chandi/2023 Assessment Years: 2015-16 & 2016-17

Section 250Section 254(2)

Assessment Years: 2015-16 and 2016-17 that the appeals of the assessee can be disposed off as the assessee has opted under “Vivad Se Vishwas Scheme 2024”, therefore, we condone the delay in both the appeals. 2. During the proceedings, the ld. AR appeared on the behalf ... with the request for withdrawal of these appeals on the ground that the Assessee has opted to take benefit under the Direct Tax 'Vivad Se Vishwas Scheme 2024’ and sought permission of the Bench to withdraw the aforementioned appeals. Necessary certificates in Form No.2 under Rule 5 have been issued

Military Hospital Palampur (Kv), Holta Palampur vs. ITO TDS, Palampur

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

ITA 268/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh01 May 2025AY 2015-16

Bench: Sh. Rajpal Yadav, Hon’Ble Vice- & Sh. Krinwant Sahay, Hon’Ble(Hybrid Hearing) I.T.A. Nos.268 & 269/Chandi/2023 Assessment Years: 2015-16 & 2016-17

Section 250Section 254(2)

Shri Rameshchandra Bhagwandas Patel, Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-1(2), Ahmedabad

In the result, the captioned appeal is dismissed as withdrawn

ITA 1355/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad01 May 2025AY 2013-14

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri Kalpesh Rupavatia, Sr. D.R

assessee submitted before us that it wants to withdraw the present appeal since he has opted to avail benefits of Vivad se Vishwas Scheme, 2024 and in his 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 and Form No. 2 is awaited before the Department. The Counsel for the assessee vide letter dated 29.04.2025 submitted that he does not wish to pursue the present appeal since their application under Vivad se Vishwas Scheme