“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

Iog and Govt. Hospital for Women and Children Employee Co-Op Thrift, Chennai vs. ITO, Ward-9(1), Chennai

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 400/CHNY/2025[2016-17]Status: DisposedITAT Chennai01 May 2025AY 2016-17

Bench: Shri George George Kand Shri Amitabh Shuklaआयकर अपील सं./Ita No.: 400/Chny/2025 िनधा"रण वष"/Assessment Year:2016-17 Iog & Govt. Hospital For The Income Tax Officer, Women & Children Employee Vs. Ward 9(1), Cooperative Thrift 2 Credit Chennai. Society, Pantheon Road, Egmore, Chennai -600 008. Pan: Aabai 0168F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : None ""यथ" क" ओर से/Respondent By : Ms. Gowthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 01.05.2025 घोषणा क" तारीख/Date Of Pronouncement : 01.05.2025

For Appellant: NoneFor Respondent: Ms. Gowthami Manivasagam, JCIT

Section 250

time of hearing, we noticed that the Ld.AR for the assessee has filed copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV 2024) and stated that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 vide email dated 01.05.2025. In light ... above, we dismiss the appeal of the assessee with a liberty to reinstate the appeal if his application under Direct Tax Vivad Se Vishwas Scheme, 2024, is not accepted. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court

Lykos India Private Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle -5(2), Mumbai

In the result, the appeal having been withdrawn is treated as dismissed

ITA 4808/MUM/2024[2020-21]Status: DisposedITAT Mumbai01 May 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Mr. Nisarg Parikh, ARFor Respondent: Shri Kiran Unavekar, (Sr. DR)

Section 143(3)Section 91

assessee had preferred to move an application under the Direct Tax - P a g e | 2 A.Y. 2020-21 Lykos India Private Limited Vivad se Vishwas Scheme, 2024 and is waiting for the approval. A copy of the Form-1, being the Form for filing declaration under sub- section

Power Maker (Unit-II), Guwahati vs. Assistant Director of Income Tax, CPC, Bengaluru

In the result, appeal of the assessee is dismissed

ITA 25/GTY/2024[2018-19]Status: DisposedITAT Guwahati30 Apr 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Manmohan Das, Jm (Through : Virtual Hearing) आयकर अपील सं./Ita No.25/Gty/2024 (नििाारण वर्ा / Assessment Year :2018-2019) Power Maker (Unit-Ii), Vs. Adit, Cpc, Bengaluru Epip, Amingaon, Guwahati, Kamrup Assam Pan No. : Aamfp 6559 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ााररती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Shri Kausik Ray Jcit सुिवाई की तारीख / Date Of Hearing : 16/04/2025 घोषणा की तारीख/Date Of Pronouncement 30/04/2025 आदेश / O R D E R Per Rajesh Kumar, Am: This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Addl./Jcit(A)-2, Chennai, Dated 13.12.2023 For The Assessment Year 2018- 2019. 2. On Perusal Of The Appeal Record, We Found That The Assessee Has Availed Vivad-Se-Vishwas Scheme, 2024 In Respect Of The Impugned Appeal. The Necessary Form No. 1 Has Duly Been Filed By The Assessee Before Designated Authority Through E-Filing Portal. Considering The Above Factual Aspect, The Appeal Of The Assessee Is Hereby Dismissed As Withdrawn. However, The Assessee Will Be At Liberty To Get His Appeal Restored Upon Filing An Application, If For Any Reason, Whatsoever, The 2 Application For Vivad Se Vishwas Scheme, 2024 Is Not Accepted By The Department. 3. In The Result, Appeal Of The Assessee Is Dismissed. Order Pronounced On 30/04/2025. (Manmohan Das) (Rajesh Kumar) न्यानयक सदस्य /लेखा सदस्य /गुवाहाटी Guwahati; दििांक Dated 30/04/2025 प्र.कु.मि/Pkm, Senior Private Secretary आदेश की प्रनिललपप अग्रेपर्ि/Copy Of The Order Forwarded To : 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- आयकर आयुक्त(अपील) / The Cit(A), Guwahati 3. आयकर आयुक्त / Cit 4. 5. ववभागीय प्रनतनिधर्, आयकर अपीलीय अधर्करण, िुंबई / Dr, Itat, Guwahati 6. गार्ा फाईल / Guard File. सत्यावपत प्रनत //// . आदेशािुसार/ By Order

For Appellant: NoneFor Respondent: Shri Kausik Ray JCIT

Chennai, dated 13.12.2023 for the assessment year 2018- 2019. 2. On perusal of the appeal record, we found that the assessee has availed Vivad-se-Vishwas Scheme, 2024 in respect of the impugned appeal. The necessary Form No. 1 has duly been filed by the assessee before designated authority through ... assessee will be at liberty to get his appeal restored upon filing an application, if for any reason, whatsoever, the 2 application for Vivad Se Vishwas Scheme, 2024 is not accepted by the Department. 3. In the result, appeal of the assessee is dismissed. Order pronounced on 30/04/2025. (MANMOHAN

Madhya Pradesh Madhya Kshetra Vidut Vitaran Company Limited, Bhopal vs. The DCIT- 2-(1), Bhopal

Appeal is allowed for statistical purpose

ITA 551/IND/2023[2012-13]Status: DisposedITAT Indore30 Apr 2025AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 143(3)Section 263Section 271(1)(c)Section 36(1)(viia)

dismissed assessee’s first-appeal on a wrong assumption of fact that the assessee has settled its case under ‘Vivad Se Vishwas Scheme, 2020’ [“VsV”]. He explained that the correct position is such that the assessee settled under VsV its case of dispute arising from assessment-order dated 24.03.2015 passed

Dineshkumar Ambalal Patel, Ahmedabad vs. The Income Tax Officer, Ward-2(2)(1), Ahmedabad

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

ITA 331/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad30 Apr 2025AY 2011-12

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 143(3)

outset, it is informed vide letter dated 21-01-2025 that the assessee has opted under the Direct Tax Vivad Se Vishwas Scheme, 2024 and filed copy of Form No. 1 with Acknowledgement No. 745003040071224 dated 07-12-2024 and also submitted that Form No. 2 is awaited. 3. Recording ... above submission, the appeal filed by the assessee is hereby dismissed, with liberty to restore the above appeal, in the event, the Vivad Se Vishwas Scheme application is not entertained by the Department. 4. In the result, the appeal filed by the Assessee is hereby dismissed. Order pronounced

Himalaya Machinery Pvt. Ltd., Vadodara vs. The ACIT, Circle-1(1)(2), Vadodara

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

ITA 1965/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad30 Apr 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 143(3)

outset, Ld. Counsel Mr. Parimalsinbh B. Parmar appearing for the assessee submitted that the assessee has opted under the Direct Tax Vivad Se Vishwas Scheme, 2024 and filed copy of Form No. 1 with Acknowledgement No. 912836020250325 and also submitted that Form No. 2 is awaited. 3. Recording the above ... submission, the appeal filed by the assessee is hereby dismissed, with liberty to restore the above appeal, in the event, the Vivad Se Vishwas Scheme application is not entertained by the Department. 4. In the result, the appeal filed by the Assessee is hereby dismissed. Order pronounced in the open

Bimal Vijaybhai Shah, Anand vs. The ITO, Ward-1, Anand

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

ITA 1352/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad30 Apr 2025AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2011-12

received by the Registry on 13.01.2025 of Shri Pramesh Doshi, AR of the assessee, it is submitted that the assessee has opted for “Vivad Se Vishwas Scheme 2024” and filed Form No.1 under the said Scheme which has been accepted by the Department and hence requested to withdraw the present

Vandana Infra Realty, Bangalore vs. DCIT, Circle-4(3)(1), Bangalore

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

ITA 2417/BANG/2024[2018-19]Status: DisposedITAT Bangalore30 Apr 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2018-19

For Appellant: Shri V. Sridhar, FCA

Section 37Section 37(1)

time of hearing, it was brought to our notice that the assessee had opted to avail the settlement scheme under the Direct Tax Vivad Se Vishwas Scheme, 2024 and also filed a copy of form 1 filed before the authority. The assessee also filed form 2 and form ... there is no purpose in keeping this matter pending for hearing since the assessee had already availed the settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024. Recording the said submissions made by the Ld.AR, we dismiss this appeal as infructuous. Page 3 of 3 4. In the result

Sri. Panati Vikramdeva Reddy, Bengaluru vs. ACIT, Circle-4(3)(1), Bengaluru

In the result, the appeal filed by the assessee stands partly allowed

ITA 2323/BANG/2024[2013-14]Status: DisposedITAT Bangalore30 Apr 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2013-14

For Appellant: Smt. Sunaina Bhatia, CA

Section 142(1)Section 143(2)Section 144Section 147Section 148Section 234

Ld.CIT(A). The assessee further submitted that only when the assessee approached the authorized representative to settle the case under the Direct Tax Vivad Se Vishwas Scheme, 2024, he came to know that the appeal was dismissed by the Ld.CIT(A) on 15/02/2024 itself. Thereafter the assessee approached the present ... PCIT in which the assessee was directed to pay a sum of Rs. 2,14,616/- in order to avail the Direct Tax Vivad Se Vishwas Scheme, 2024 which was also paid by the assessee on 17/02/2025. From the above said details filed by the assessee, it is clear that

Geetabai Meharawade, Gadag vs. Income Tax Officer, Ward-1, Gadag

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

ITA 2035/BANG/2024[2016-17]Status: DisposedITAT Bangalore30 Apr 2025AY 2016-17

Bench: Shri Prashant Maharishi, Vice - & Shri Soundararajan K.

For Appellant: NoneFor Respondent: Ms. Neha Sahay, JCIT-DR

Section 271(1)(b)

pending before this Tribunal on the ground Page 7 of 8 ITA No. 2035/Bang/2024 that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and also furnished the form - 1 issued by the Department. The assessee also filed the copy of the challan for the payment

Swift India Domestic Services Pvt Ltd., Mumbai vs. Asst CIT 8 (2)(2), Mumbai

In the result, the appeal having been withdrawn is treated as dismissed

ITA 201/MUM/2020[2015-16]Status: DisposedITAT Mumbai30 Apr 2025AY 2015-16

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Ms.Riya ShahFor Respondent: Shri C. T. Mathews (Sr. DR)

Section 143(3)Section 91Section 92

Swift India Domestic Services Private Limited bearing ITA No. 201/Mum/2020, it has opted for resolution of the captioned appeal under the Direct Tax - Vivad se Vishwas Scheme, 2024.A copy of the Form 1 being the Form for filing declaration under sub-section (1) and undertaking under sub-section

DCIT, CC-2(1), Bangalore vs. Adarsh Developers, Bengaluru

In the result appeal of the learned assessing officer is dismissed on its merit and appeal of the assessee is also dismissed as withdrawn

ITA 1160/BANG/2024[2020-21]Status: DisposedITAT Bangalore29 Apr 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2020-21

For Appellant: Shri Hemant Pai, CAFor Respondent: Ms. Neera Malhotra

Section 143(1)Section 143(2)Section 143(3)Section 28Section 36Section 37

time of hearing, the ld. AR submits that in appeal of the assessee in ITA No.1082/Bang/2024 dispute has been settled under Vivad Se Vishwas Scheme, 2024 (VSVS) and Form 4 has also been issued on 25.1.2025 and therefore the appeal does not survive. 3. On examination of the above Form

Adarsh Developers, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle - 2(1), Bengaluru

In the result appeal of the learned assessing officer is dismissed on its merit and appeal of the assessee is also dismissed as withdrawn

ITA 1082/BANG/2024[2020-21]Status: DisposedITAT Bangalore29 Apr 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2020-21

For Appellant: Shri Hemant Pai, CAFor Respondent: Ms. Neera Malhotra

Section 143(1)Section 143(2)Section 143(3)Section 28Section 36Section 37

Arenja Industries Private Limited, Mumbai vs. ITO, WD 1(1)(3), Mumbai

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

ITA 6754/MUM/2024[20009-10]Status: DisposedITAT Mumbai29 Apr 2025

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhriआयकर अपील सं./Ita No. 6754/Mum/2024 (निर्धारण वर्ा / Assessment Year :2009-10) Arenja Industries Pvt. Ltd. V/S. Ito Ward 1(1)(3), Mumbai 507, Sharda Chambers, 15 बिधम Aayakar Bhavan, Maharshi New Marine Lines, Karve Road, Mumbai, Mumbai, Maharashtra- 400020 Maharashtra- 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaca3369F Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Rahul HakaniFor Respondent: Shri Shekhar L. Gajbhiye

Section 250Section 68

deleted.” 3. At the outset, Ld. AR informed that since the assessee has opted to settle the dispute under the Vivad Se Vishwas Scheme, 2024 (VSVS, 2024), the appeal is proposed to be withdrawn. Ld. DR has not objected to the request

M/S Soham Data Processing & Finance Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 8(2)(2), Mumbai

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

ITA 2289/MUM/2024[2007-08]Status: DisposedITAT Mumbai29 Apr 2025AY 2007-08

Bench: Shri Ms. Padmavathy S & Shri Raj Kumar Chauhan

Section 250

dated 05.03.2024. 2. At the outset, it is noticed that assessee has already opted for settlement of dispute for the year under Vivad Se Vishwas Scheme (VVS Scheme) announced in the 2024 Budget by the Hon’ble Finance Minister and assessee has filed the requisite Form 2 DTVSV (Vivad Se ... same was not objected by Ld. DR and submitted that the case may be dismissed as the assessee has already opted the Vivad Se Vishwas Scheme and has filed Form 2 DTVSV, 2024. Ld. DR further submitted that even though the assessee has moved an application for adjournment

Corra Technology Research and Development India Private Limited, Bangalore vs. Income Tax Office, Corporate Ward 1 (1) Kochi, Corporate Ward Kochi

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

ITA 956/COCH/2024[2021-22]Status: DisposedITAT Cochin28 Apr 2025AY 2021-22

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2021-22

For Respondent: Smt. Hiten Thakkar

requested for the withdrawal of the appeal pending before this Tribunal on the ground that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and also furnished the form – 2 issued by the Department on 10/01/2025. 4. The Ld.AR submitted that the appeal of the assessee

Mahinder M Kohli, Pune vs. Income Tax Officer, Pune

In the result, appeal of the assessee is dismissed as not withdrawn

ITA 406/PUN/2017[2007-08]Status: DisposedITAT Pune28 Apr 2025AY 2007-08

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No. 406/Pun/2017 धििाारण वर्ा / Assessment Year: 2007-08 Vs Ito Ward-9(2), Mahinder M. Kohli, Prop. Nr Enterprises, Pune 108 Vidya Villa, Dr. Ambedkar Road, Dehu Road Pune-412101 Maharashtra Pan-Afrpk3400J Appellant Respondent

For Appellant: Shri Rishi V LodhaFor Respondent: Shri Ganesh B

Section 250Section 271(1)(c)

assessee requested for withdrawal of the instant appeal as the assessee has successfully opted for settling the tax dispute under the Vivad se Vishwas Scheme, 2024. 3. Ld. DR did not raise any dispute. 2 4. We have heard rival contentions and perused the record placed before us. 5. Considering ... prayer of the assessee and on observing that the assessee wants to withdraw the instant appeal as it has opted for Vivad se Vishwas Scheme, 2024 for settling the dispute, we dismiss the assessee’s appeal as withdrawn. However in case the assessee’s application under Vivad se Vishwas Scheme

Sabapathy Palaniammal Velayutham, Chennai vs. ACIT, Ncc-14(1), Chennai

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

ITA 1216/CHNY/2024[2012-13]Status: DisposedITAT Chennai28 Apr 2025AY 2012-13

Bench: Shri George George Kand Shri Jagadish

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Ms. Anitha, Addl. CIT

Section 250

time of hearing, the Ld.AR for the assessee has filed copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV 2024) and stated that assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In light of the above, we dismiss the appeal ... assessee with a liberty to reinstate the appeal if his application under Direct Tax Vivad Se Vishwas Scheme, 2024, is not accepted. 3. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court at the time of hearing on 28th April

Bindal Finstock Private Limited, Ahmedabad vs. Income Tax Officer, Ward - Guj-W-1-101, Ahmedabad

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

ITA 1943/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad25 Apr 2025AY 2016-17

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 147

outset, the assessee informed that it has filed Form No. 1 with Acknowledgement No. 855224810310125 dated 31-01-2025 under the Direct Tax Vivad Se Vishwas Scheme, 2024. 3. Ld. Sr. D.R. appearing for the Revenue has no objection in withdrawing the above appeal. 4. Recording the above statement ... Assessee is dismissed as withdrawn with liberty to the assessee to restore the same in the event of the application filed under Vivad Se Vishwas Scheme, 2024 is rejected by the Department. 5. In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn. Order pronounced

Kanchan Devi Baheti, Kolkata vs. ITO, Ward 43(1), Kolkata

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

ITA 817/KOL/2024[2013-14]Status: DisposedITAT Kolkata25 Apr 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 817/Kol/2024 Assessment Year: 2013-2014 Kanchan Devi Baheti,…….…………...…………Appellant 1St Floor, C/O. Mohanlal Manoj Kumar, 28, Jamunalal Bajaj Street, Burrabazar, Kolkata-700007 [Pan:Ahkpb3079R] -Vs.- Income Tax Officer,………………….…………...Respondent Ward-43(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: Shri Tarak Nath Jaiswal, A.R. & Shri Ashay Singiska, A.R., Appeared On Behalf Of The Assessee Shri Kallol Mistry, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 23, 2025 Date Of Pronouncing The Order: April 25, 2025 O R D E R

time of hearing, it was pointed out by the ld. Counsel for the assessee that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declarations with the Competent Authority and upon receipt of Form 2, the assessee made payment of taxes