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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

Shivjee Kumar, Patna vs. Ptn-C-(24)(1), Patna

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 25/PAT/2025[2015-16]Status: DisposedITAT Patna16 Apr 2025AY 2015-16

Bench: Shri Rajesh Kumar& Shri Pradip Kumar Choubey]

Assessment Year: 2015-16 Shivjee Kumar 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

Jiwan Laxmi Construction Pvt. Ltd, Patna vs. Ptn-W-(21)(91), Patna

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 637/PAT/2024[2012-13]Status: DisposedITAT Patna16 Apr 2025AY 2012-13

Bench: Shri Rajesh Kumar& Shri Pradip Kumar Choubey]

Jiwan Laxmi Construction 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

Paramjit Singh, H No. 208, Barewal Awana, Ludhiana, Punjab vs. The Assessment Unit NFAC Delhi Jao the Income Tax Officer Ward-7(1), Ludhiana, Punjab

The appeal of the assessee stand dismissed as withdrawn

ITA 924/CHANDI/2024[2012-2013]Status: DisposedITAT Chandigarh16 Apr 2025AY 2012-2013

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

For Appellant: Sh. Parveen Chaudhary (Adv) for Sh. Sudhir Sehgal (Adv)– Ld. ARFor Respondent: Sh. Anil Kumar Sharma – Ld. Sr. DR
Section 271(1)(b)

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 withdrawal of appeal has not been objected

Veeda Clinical Research Pvt. Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-4(1)(2), Ahmedabad

In the result, the appeals filed by the Assessee are hereby dismissed as withdrawn

ITA 1082/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad16 Apr 2025AY 2012-13

Bench: Itat In Accordance With Law.

with 3 others 2 Page No 2. At the outset, the assessee vide letter dated 25.12.2024 submitted that it has opted for Vivad Se Vishwas Scheme and consequently requested that his application for withdrawal of appeals may please be granted. The assessee has filed Form No.1 under the Direct ... Vivad Se Vishwas Scheme, 2024. 3. The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeals in the circumstances narrated on behalf of the assessee. 4. In the light of written requests made on behalf of the captioned parties, the appeals are dismissed

Veeda Clinical Research Pvt. Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-4(1)(2), Ahmedabad

In the result, the appeals filed by the Assessee are hereby dismissed as withdrawn

ITA 1081/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad16 Apr 2025AY 2011-12

Bench: Itat In Accordance With Law.

with 3 others 2 Page No 2. At the outset, the assessee vide letter dated 25.12.2024 submitted that it has opted for Vivad Se Vishwas Scheme and consequently requested that his application for withdrawal of appeals may please be granted. The assessee has filed Form No.1 under the Direct ... Vivad Se Vishwas Scheme, 2024. 3. The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeals in the circumstances narrated on behalf of the assessee. 4. In the light of written requests made on behalf of the captioned parties, the appeals are dismissed

Veeda Clinical Research Pvt.Ltd., Ahmedabad vs. The Dy.CIT (OSD), Circle-8, Ahmedabad

In the result, the appeals filed by the Assessee are hereby dismissed as withdrawn

ITA 2452/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad16 Apr 2025AY 2009-10

Bench: Itat In Accordance With Law.

with 3 others 2 Page No 2. At the outset, the assessee vide letter dated 25.12.2024 submitted that it has opted for Vivad Se Vishwas Scheme and consequently requested that his application for withdrawal of appeals may please be granted. The assessee has filed Form No.1 under the Direct ... Vivad Se Vishwas Scheme, 2024. 3. The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeals in the circumstances narrated on behalf of the assessee. 4. In the light of written requests made on behalf of the captioned parties, the appeals are dismissed

Veeda Clinical Research Pvt.Ltd., Ahmedabad vs. The Dy.CIT (OSD), Circle-8, Ahmedabad

In the result, the appeals filed by the Assessee are hereby dismissed as withdrawn

ITA 1977/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad16 Apr 2025AY 2010-11

Bench: Itat In Accordance With Law.

with 3 others 2 Page No 2. At the outset, the assessee vide letter dated 25.12.2024 submitted that it has opted for Vivad Se Vishwas Scheme and consequently requested that his application for withdrawal of appeals may please be granted. The assessee has filed Form No.1 under the Direct ... Vivad Se Vishwas Scheme, 2024. 3. The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeals in the circumstances narrated on behalf of the assessee. 4. In the light of written requests made on behalf of the captioned parties, the appeals are dismissed

Dr. Tvacha Private Limited, Thane vs. Dy. CIT, Circle 1, Thane

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

ITA 5071/MUM/2024[2018-19]Status: DisposedITAT Mumbai16 Apr 2025AY 2018-19

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am Dr. Tvacha Private Limited Dy. Commissioner Of Income Tax, Office 2, Apsara Building 7, S V Road, Circle – 1, Thane Santacruz West Mumbai – 400054. Vs. Ashar It Park, Wagle Industrial Estate, Thane (West) – 400604. Pan/Gir No. Aaecd2395J (Appellant) : (Respondent) Assessee By : Shri. Rajesh S. Athavale, Ca (Virtually Appear) Respondent By : Shri. Hemanshu Joshi Sr. Dr. Date Of Hearing : 09.04.2025 Date Of Pronouncement : 16.04.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) Delhi (‘Ld. Cit(A)’ For Short), National Faceless Appeal Centre (‘Nfac’ For Short) Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2018-19. 2. The Assessee Intends To Withdraw The Present Appeal & Had Made A Written Submission Dated 07.04.2025 To That Effect Stating That The Assessee Has Opted To Settle The Dispute Through The Direct Tax Vivad Se Vishwas Scheme, 2024 Along With The Relevant Forms As Per The Dtvsv 2024 Scheme. Dr. Tvacha Private Limited 3. Upon Perusal Of The Same, We Deem It Fit To Dismiss The Appeal Filed By The Assessee As Withdrawn With The Liberty That The Assessee May Revive The Appeal If The Same Has Not Been Settled In The Dtvsv Scheme, If & When Necessary. 4. In The Result, The Appeal Filed By The Assessee Is Dismissed As Withdrawn. Order Pronounced In The Open Court On 16.04.2025 (Omkareshwar Chidara)Mumbai; Dated: 16.04.2025 Karishma J. Pawar (Stenographer) Copy Of The Order Forwarded To: 1. The Appellant 2. The Respondent 3. Cit- Concerned 4. Dr, Itat, Mumbai 5. Guard File By Order

For Appellant: Shri. Rajesh S. Athavale, CAFor Respondent: Shri. Hemanshu Joshi SR. DR
Section 250

made a written submission dated 07.04.2025 to that effect stating that the assessee has opted to settle the dispute through the Direct Tax Vivad Se Vishwas Scheme, 2024 along with the relevant forms as per the DTVSV 2024 scheme. Dr. Tvacha Private Limited 3. Upon perusal of the same

Pushpa Harshadrai Parekh, Mumbai vs. ITO-32(2)(1), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 3121/MUM/2024[2018-19]Status: DisposedITAT Mumbai16 Apr 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2018-19 Pushpa Harshadari Parekh, Ito-32(2)(1), Flat No. B/2 Krupali Geenay Co-Op. Kautilya Bhavan, Bkc, Bandra Hsg. Soc. Ltd. Sai Baba Nagar Vs. (East), Borivali (W), Mumbai-51. Mumbai-400092. Pan No. Afgpp 9632 N Appellant Respondent

For Appellant: Mr. Bhupendra ShahFor Respondent: Mr. Kiran Unavekar, Sr. DR
Section 234Section 270A

assessee submitted that assessee has opted to settle the issue in dispute involved in the present appeal under the ‘Direct Tax Vivad Se Vishwas Scheme, 2024’ and has already filed Form No. 1. In view of the above fact, the appeal of the assessee is treated as withdrawn with liberty ... file an application for recalling the appeal, in case the application of the assessee for settlement under Vivad Se Vishwas is finally not accepted. Accordingly the appeal of the assessee is dismissed as withdrawn. 3. In the result, the appeal of the assessee is dismissed. Order pronounced in the open

Smt. Shanti Devi Mehrwah, Haryana vs. ACIT, New Delhi

In the result, appeal of the Revenue is dismissed at the behest of the assessee to settle the issue under VSVS

ITA 6039/DEL/2015[2005-06]Status: DisposedITAT Delhi16 Apr 2025AY 2005-06

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareekdcit, Ltu, Circle 1 & 2, Vs. India Yamaha Motor Pvt. Ltd., 1St Floor, Great Eastern Centre, New Delhi. 70, Nehru Place, Ifci Tower, New Delhi – 110 019. (Pan : Aabci7552F) (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate Revenue By : Shri Dharm Veer Singh, Cit Dr Date Of Hearing : 09.10.2025 Date Of Order : 09.10.2025 O R D E R Per S. Rifaur Rahman: 1. The Revenue Has Filed Appeal Against The Order Of The Ld. Commissioner Of Income-Tax (Appeals),-44, New Delhi [For Short ‘Ld. Cit (A)] Dated 29.06.2018 For Assessment Year 2013-14. 2. At The Time Of Hearing, Ld. Ar For The Assessee Submitted That Since The Assessee Has Settled The Issue Under Vivad Se Vishwas Scheme, 2024 (In Short ‘Vsvs’), Hence, The Appeal Filed By The Revenue Has Become Infructuous & Deserves To Be Dismissed As Infructuous. In This Regard

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT DR

time of hearing, ld. AR for the assessee submitted that since the assessee has settled the issue under Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS’), hence, the appeal filed by the Revenue has become infructuous and deserves to be dismissed as infructuous. In this regard

Faurecia Automotive Holdings, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, the appeal of the assessee is dismissed

ITA 1247/PUN/2023[AY 2021-22]Status: DisposedITAT Pune15 Apr 2025

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

For Appellant: Shri Harshad KondeFor Respondent: Shri Prakash L. Pathade
Section 143(3)Section 144C(13)

assessee has requested to withdraw the appeal vide letter dated 21.03.2025 as the assessee has opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme, 2024. A copy of Form 1 and Form 2 is enclosed evidencing the same. 3. The Ld. DR has no objection for withdrawal

Kesari Tours Private Limited, Mumbai vs. Central Circle 2, Thane

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

ITA 4793/MUM/2024[2021-22]Status: DisposedITAT Mumbai15 Apr 2025AY 2021-22

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhan

Section 250

Tours Private Limited 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 1 DTVSV (Vivad ... 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 1 DTVSV, 2024. Ld. DR further submitted that even though the assessee has moved an application for adjournment

Shree Rajpar Seva Sahkari Mandali Limited, Rajpar vs. ITO WD 1, Morbi, Morvi

ITA 699/RJT/2024[2019-20]Status: DisposedITAT Rajkot11 Apr 2025AY 2019-20

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM DINESH MOHAN SINHA, JM आयकर

K C Cottrell India Pvt Ltd, Gurgaon vs. Assessing Officer, National E- Assessment Centre, New Delhi

ITA 777/DEL/2021[2016-17]Status: DisposedITAT Delhi11 Apr 2025AY 2016-17

Bench: Shri Mahavir Singh & Shri M. Balaganeshm/S K.C. Cottrell India P. Vs. Assessing Officer, Ltd., National E-Assessment Suite No.506,513-514 Centre, New Delhi Spazedge Tower-B, 5Th Floor, Sector-47, Gurgaon-122002 (Appellant) (Respondent) Pan: Aabcl5527H

For Appellant: NoneFor Respondent: Shri Jitender Singh, Sr. DR
Section 143Section 143(3)Section 2Section 92Section 92CSection 93

assessment year 2016-17. 2. The assessee filed a letter 03.04.2025 before us stating that it would be availing the Vivad Se Vishwas Scheme, 2024 introduced by the Statute to settle M/s K.C. Cottrell India P. Ltd the tax disputes prevailing in these years for which declaration in form No.2

Quintiles Research (India) Pvt. Ltd. ( As Successor to Quintiles Data Processing Centre (India) Pvt. Ltd.), Bangalore vs. The Dy. CIT, Internationa Taxation-1, Ahmedabad

In the result, the appeals by the assessee are dismissed

ITA 934/AHD/2018[2013-14]Status: DisposedITAT Bangalore11 Apr 2025AY 2013-14

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Niraj Saraogi, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

counsel for the assessee submitted that for the AYs 2012-13 & 2013-14, the assessee has opted for Direct Tax Vivad Se Vishwas ITA Nos.931 to 934/Ahd/2018 Page 2 of 2 Scheme, 2024 (VSVS) and has filed Form 1 dated 06.12.2024. Form 2 dated 24.1.2025 has been issued

Quintiles Research (India) Pvt. Ltd. ( As Successor to Quintiles Technologies (India) Pvt. Ltd.), Bangalore vs. The Dy. CIT, Internationa Taxation-1, Ahmedabad

In the result, the appeals by the assessee are dismissed

ITA 933/AHD/2018[2013-14]Status: DisposedITAT Bangalore11 Apr 2025AY 2013-14

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Niraj Saraogi, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

counsel for the assessee submitted that for the AYs 2012-13 & 2013-14, the assessee has opted for Direct Tax Vivad Se Vishwas ITA Nos.931 to 934/Ahd/2018 Page 2 of 2 Scheme, 2024 (VSVS) and has filed Form 1 dated 06.12.2024. Form 2 dated 24.1.2025 has been issued

Quintiles Research (India) Pvt. Ltd. ( As Successor to Quintiles Data Processing Centre (India) Pvt. Ltd.), Bangalore vs. The Dy. CIT, Internationa Taxation-1, Ahmedabad

In the result, the appeals by the assessee are dismissed

ITA 932/AHD/2018[2012-13]Status: DisposedITAT Bangalore11 Apr 2025AY 2012-13

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Niraj Saraogi, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

counsel for the assessee submitted that for the AYs 2012-13 & 2013-14, the assessee has opted for Direct Tax Vivad Se Vishwas ITA Nos.931 to 934/Ahd/2018 Page 2 of 2 Scheme, 2024 (VSVS) and has filed Form 1 dated 06.12.2024. Form 2 dated 24.1.2025 has been issued

Quintiles Research (India) Pvt. Ltd. ( As Successor to Quintiles Technologies (India) Pvt. Ltd.), Bangalore vs. The Dy. CIT, Internationa Taxation-1, Ahmedabad

In the result, the appeals by the assessee are dismissed

ITA 931/AHD/2018[2012-13]Status: DisposedITAT Bangalore11 Apr 2025AY 2012-13

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Niraj Saraogi, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

counsel for the assessee submitted that for the AYs 2012-13 & 2013-14, the assessee has opted for Direct Tax Vivad Se Vishwas ITA Nos.931 to 934/Ahd/2018 Page 2 of 2 Scheme, 2024 (VSVS) and has filed Form 1 dated 06.12.2024. Form 2 dated 24.1.2025 has been issued

Shri Jayesh Champaklal Shah, Petlad vs. The Pr. CIT-1, Vadodara

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

ITA 122/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad09 Apr 2025AY 2017-18

Bench: Itat In Accordance With Law.

Page No 2 2. At the outset, the assessee vide letter dated 05.04.2025 submitted that he has decided to opt for Vivad Se Vishwas Scheme and consequently requested for adjournment of the case. 3. In light of written adjournment and the reason thereof the appeal is dismissed. However

ACIT, Circle-11, Pune vs. Dr. Rajiv Maruti Raut, Pune

In the result, the appeal of the Revenue is dismissed

ITA 453/PUN/2017[2009-10]Status: DisposedITAT Pune09 Apr 2025AY 2009-10

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri B.C. MalakarFor Respondent: Shri Ramnath P. Murkunde

application dated 13.03.2015 requesting for non-persuasion (withdrawal) of the appeal on the ground that the assessee has availed benefit of Direct Tax Vivad Se Vishwas Scheme, 2024 and has submitted declaration in Form 1 which has been accepted by the Department and Form 2 has also been issued