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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

Xcelris Labs Limited, Ahmedabad vs. The ACIT, Central Circle-2(1), Ahmedabad

ITA 33/AHD/2022[2016-17]Status: DisposedITAT Ahmedabad03 Apr 2025AY 2016-17
For Appellant: Shri Parimalsinh B. Parmar, ARFor Respondent: Shri B.P. Srivastava, Sr.DR

आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ "ए", अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD श्री टी. आर. सेन्थिल

M/S. Dhosa Chandaneswar Bratyajana Samity, South 24 Parganas vs. ITO, Ward - 1(2), Kolkata

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 1043/KOL/2024[2018-2019]Status: DisposedITAT Kolkata03 Apr 2025AY 2018-2019

Bench: Shri Rajesh Kumar& Shri Pradip Kumar Choubey]

Dhosa Chandaneswar Bratyajana Samity 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

Erode District Tractor Owners Association, Erode vs. DCIT, Circle-1, Erode

In the result, the appeals filed by the assessee in ITA Nos

ITA 132/CHNY/2025[2020-21]Status: DisposedITAT Chennai03 Apr 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Bhupendran, AdvocateFor Respondent: Ms.Anitha, Addl.CIT

that the present appeals are intended to be withdrawn by the assessee, for the purpose of opting the benefit under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Assessee also informed that in all captioned appeals Form Nos.4 DTVSV are issued for the Assessment Years ... No.892837141050325 dated 28.02.2025 3. Accordingly, noting the fact that the assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat these appeals being dismissed as withdrawn. 4. The assessee is given liberty for restoration of the present appeals, in case, the resolution

Erode District Tractor Owners Association, Erode vs. DCIT, Circle-1, Erode

In the result, the appeals filed by the assessee in ITA Nos

ITA 131/CHNY/2025[2019-20]Status: DisposedITAT Chennai03 Apr 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Bhupendran, AdvocateFor Respondent: Ms.Anitha, Addl.CIT

that the present appeals are intended to be withdrawn by the assessee, for the purpose of opting the benefit under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Assessee also informed that in all captioned appeals Form Nos.4 DTVSV are issued for the Assessment Years ... No.892837141050325 dated 28.02.2025 3. Accordingly, noting the fact that the assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat these appeals being dismissed as withdrawn. 4. The assessee is given liberty for restoration of the present appeals, in case, the resolution

Erode District Tractor Owners Association, Erode vs. DCIT, Circle-1, Erode

In the result, the appeals filed by the assessee in ITA Nos

ITA 130/CHNY/2025[2018-19]Status: DisposedITAT Chennai03 Apr 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Bhupendran, AdvocateFor Respondent: Ms.Anitha, Addl.CIT

that the present appeals are intended to be withdrawn by the assessee, for the purpose of opting the benefit under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Assessee also informed that in all captioned appeals Form Nos.4 DTVSV are issued for the Assessment Years ... No.892837141050325 dated 28.02.2025 3. Accordingly, noting the fact that the assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat these appeals being dismissed as withdrawn. 4. The assessee is given liberty for restoration of the present appeals, in case, the resolution

Erode District Tractor Owners Association, Erode vs. DCIT, Circle1, Erode

In the result, the appeals filed by the assessee in ITA Nos

ITA 129/CHNY/2025[2017-18]Status: DisposedITAT Chennai03 Apr 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Bhupendran, AdvocateFor Respondent: Ms.Anitha, Addl.CIT

that the present appeals are intended to be withdrawn by the assessee, for the purpose of opting the benefit under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Assessee also informed that in all captioned appeals Form Nos.4 DTVSV are issued for the Assessment Years ... No.892837141050325 dated 28.02.2025 3. Accordingly, noting the fact that the assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat these appeals being dismissed as withdrawn. 4. The assessee is given liberty for restoration of the present appeals, in case, the resolution

Shirish Arvind Joshi, Mumbai vs. ITO, Ward, 2(2), Kalyan

The appeal is dismissed as withdrawn

ITA 6884/MUM/2024[2015-16]Status: DisposedITAT Mumbai03 Apr 2025AY 2015-16

Bench: Smt Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No. 6884/Mum/2024 (निर्धारण वर्ा / Assessment Year :2015-16) Shirish Arvind Joshi V/S. Commissioner Of A 402, Kailash Uptown Plot बिधम Income Tax (Appeals) 106A Sector 6 Karanjade National Faceless Appeal Panvel 410206 Centre (Nfac), Ito Ward 2(2) Kalyan स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Abjpj4852H Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: NoneFor Respondent: Ms. Kavitha Kaushik (SR DR)
Section 250Section 271B

order dated, 23/03/2022. 3. At the outset it has been submitted by the Ld.AR that, the assessee has filed an application under the Vivad Se Vishwas Scheme (VSVS), with intention to settle the dispute. In view of this fact the appeal is dismissed as withdrawn. However, the assessee would

Sita Ram, S/O Sh. Bhajan Lal vs. National Faceless Assessment Center, North Block

Appeals are dismissed as withdrawn, subject to all just exceptions

ITA 3868/DEL/2023[2013-14]Status: DisposedITAT Delhi03 Apr 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 147

3868/DEL/2023 for A.Υ. 2013-14 Sub.: Application for withdrawal of appeals as the appellant has opted for the Direct Tax Vivad Se Vishwas Scheme 2024 to settle the disputes. Respected Sirs, This is most respectfully submitted before your good self with reference to the captioned subject as under ... Assessment Year 2013-14 & 2014- 15. It is submitted that appellant has opted to settle the disputes under the Direct Tax Vivad Se Vishwas Scheme 2024 and Form 4 under the said scheme for both A.Y. 2013-14 & A.Y. 2014-15 have been issued by Ld. Pr. Commissioner of Income

Sita Ram, S/O Sh. Bhajan Lal vs. ITO Ward 54(1), New Delhi

The appeal of the assessee stands dismissed as withdrawn

ITA 3824/DEL/2023[2014 -15]Status: DisposedITAT Delhi03 Apr 2025

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

application dated 25.01.2025 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. 3 filed under the Vivad se Vishwas Scheme ... 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

Income Tax Officer, 4(3)(4), Hathras vs. Pushp Lata Agarwal, Hathras

The appeal is treated as dismissed as withdrawn/infructuous

ITA 140/AGR/2023[2013-14]Status: DisposedITAT Agra02 Apr 2025AY 2013-14

Bench: SMT ANNAPURNA GUPTA (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

/NFAC. 2. At the very outset, the respondent/assessee has moved an application, submitting that he has opted for the direct tax Vivad Se Vishwas scheme as introduced by the Financial Act 2024. Form-2 under the scheme has been received by the assessee and copy of the same has been

Charvi Extrusion, Jamnagar vs. ITO, Ward-1(3), Jamnagar

In the result, the appeal of the assessee (in ITA No

ITA 39/RJT/2024[2016-17]Status: DisposedITAT Rajkot02 Apr 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.39/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2016-17 (Hybrid Hearing) M/S. Charvi Extrusion, The Ito, बनाम Shed No.552-553, Ward-1(3), B/H. Nawanagar Bank, Jamnagar. Vs. Gidc, Phase-Ii, Dared, Jamnagar-361004. Pan : Aahfc8623L (अपीलाथ"/Appellant) (""यथ"/Respondent) :

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR

Shri Mehul Ranpura, Learned Counsel for the assessee submitted before the Bench that assessee has opted for the benefit of the “Direct Tax Vivad Se Vishwas Act, 2024” and filed form no.2 on 13.03.2025. It is submitted that the assessee has received form no.2 thereof. We have received copy

Brijlal Sadhuram Sonwani, Rajkot vs. ACIT, Circle-2(1), Rajkot

ITA 74/RJT/2023[2010-11]Status: DisposedITAT Rajkot02 Apr 2025AY 2010-11
For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR

Shri Mehul Ranpura, Learned Counsel for the assessee submitted before the Bench that assessee has opted for the benefit of the "Direct Tax Vivad Se Vishwas Act, 2024" and filed form no.2 on 04.03.2025. It is submitted that the assessee has received form no.2 thereof. We have received copy

Nalakath Granites, Poopalam, Pattikkad vs. Income Tax Officer Ward 2, Tirur

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

ITA 653/COCH/2024[2017-18]Status: DisposedITAT Cochin02 Apr 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessment Year: 2017-18 Nalakath Granites Poopalam Pattikkad Po Perinthalmanna Ito Vs. Malappuram District Ward-2 Kerala 679 323 Tirur Pan No :Aaifn6386N Appellant Respondent Appellant By : None Respondent By : Smt. Leena Lal, Snr. Ar Date Of Hearing : 28.01.2025 Date Of Pronouncement : 02.04.2025 O R D E R Per Keshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ld. Cit(A)/Nfac Dated 30.05.2024 Vide Din & Order No. Itba/Nfac/S/250/2024-25/1065241950(1) For The Ay 2017- 18 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Smt. Leena Lal, Snr. AR
Section 250

that the assessee intends to withdraw the appeal, as the issues in the appeal is sought to be settled through the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV). The revenue has also no objections for withdrawal of the appeal as requested by the assessee. Nalakath Granites, Pattikkad Page

Elantholy Velayudhan Vijayan, Thrissur vs. ITO, Ward Int.Tax, Kochi

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

ITA 429/COCH/2024[2013-2014]Status: DisposedITAT Cochin02 Apr 2025AY 2013-2014

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessment Year: 2013-14 Elantholy Velayudhan Vijayan Elantholy House Madathikkara Lane East Combaara Ito Vs. Irinjalakuda Po Ward, Int. Tax., Thrissur 680 121 Kochi Pan No :Akupv3189M Appellant Respondent Appellant By : None Respondent By : Shri Sanjit Kumar Das, D.R. Date Of Hearing : 27.01.2025 Date Of Pronouncement : 02.04.2025 O R D E R Perkeshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ito Ward Int. Tax, Kochi Dated 21.3.2024 Vide Din & Order No. Itba/Ast/S/147/2023-24/1063090970(1) For The Ay 2013-14 Passed U/S 147 R.W.S. 144C(13) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Shri Sanjit Kumar Das, D.R
Section 147

that the assessee intends to withdraw the appeal, as the issues in the appeal is sought to be settled through the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV). The revenue has also no objections for withdrawal of the appeal as requested by the assessee. Elantholy Velayudhan Vijayan, Thrissur Page

Innovative Efoods Limited, Cochin vs. ACIT, Ernakulam

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

ITA 229/COCH/2024[2018-2019]Status: DisposedITAT Cochin02 Apr 2025AY 2018-2019

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessment Year: 2018-19 Innovative Foods Limited Chakolas Habitat A Block 1C, Thevara Vs. Ferry Road Thevara Cit(A)/Nfac Cochin 682 013 Delhi Pan No :Aaaci5750N Appellant Respondent Appellant By : Shri R. Ramachandran, A.R. Respondent By : Smt. Leena Lal, Sr. D.R. Date Of Hearing : 27.01.2025 Date Of Pronouncement : 02.04.2025

For Appellant: Shri R. Ramachandran, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250

submitted that assessee intends to withdraw the appeal, as the issue in the appeal is sought to be settled through the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV). The revenue has also no objections for withdrawal of the appeal as requested by the assessee. Innovative Foods Limited, Cochin Page

M/S. Adroit Tradelink Pvt. Ltd., Gandhinagar vs. The ACIT, Cirlce-1(1)(1), Ahmedabad

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

ITA 1522/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad02 Apr 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1434/Ahd/2024 & 1522/Ahd/2024 िनधा"रण वष" /Assessment Years : 2015-16 & 2016-17 Respectively M/S. Adroit Tradelink The Acit बनाम/ Pvt.Ltd. Circle-1(1)(1) V/S. 145-1, Sectro-14 Ahmedabad – 380 015 Gandhinagar – 382 016 (Gujarat) "थायी लेखा सं./Pan: Aaacj 3868 J अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Samir Vora, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 01/04/2025 घोषणा की तारीख /Date Of Pronouncement: 02/04/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Samir Vora, ARFor Respondent: Shri Rignesh Das, Sr.DR
Section 1Section 144BSection 250

course of hearing before us, the learned Authorized Representative (AR) submitted that the assessee has filed Form No. 1 under the Direct Tax Vivad se Vishwas Scheme, 2024 (VSV Scheme) and is awaiting issuance of Form No. 2 in both the cases (Acknowledgement Number 853017340300125 for ITA No.1434/Ahd/2024 and Acknowledgement

M/S. Adroit Tradelink Pvt.Ltd., Gandhinagar vs. The ACIT., Circle-1(1)(1), Ahmedabad

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

ITA 1434/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad02 Apr 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1434/Ahd/2024 & 1522/Ahd/2024 िनधा"रण वष" /Assessment Years : 2015-16 & 2016-17 Respectively M/S. Adroit Tradelink The Acit बनाम/ Pvt.Ltd. Circle-1(1)(1) V/S. 145-1, Sectro-14 Ahmedabad – 380 015 Gandhinagar – 382 016 (Gujarat) "थायी लेखा सं./Pan: Aaacj 3868 J अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Samir Vora, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 01/04/2025 घोषणा की तारीख /Date Of Pronouncement: 02/04/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Samir Vora, ARFor Respondent: Shri Rignesh Das, Sr.DR
Section 1Section 144BSection 250

course of hearing before us, the learned Authorized Representative (AR) submitted that the assessee has filed Form No. 1 under the Direct Tax Vivad se Vishwas Scheme, 2024 (VSV Scheme) and is awaiting issuance of Form No. 2 in both the cases (Acknowledgement Number 853017340300125 for ITA No.1434/Ahd/2024 and Acknowledgement

Nimit Agarwal, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed as withdrawn with liberty as aforesaid

ITA 1315/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad02 Apr 2025AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1315/Ahd/2024 िनधा"रण वष" /Assessment Year : 2013-14 Nimit Agarwal The Income Tax Officer बनाम/ 08, Jayshree Avenue Ward-6 (1)(1) V/S. Nr. Bhairavnath Temple Ahmedabad – 380 015 Maninagar Ahmedabad – 380 008 (Gujarat) "थायी लेखा सं./Pan: Afrpa 5517 J अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : (Written Submission) Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 01/04/2025 घोषणा की तारीख /Date Of Pronouncement: 02/04/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Filed By The Assessee Pertains To The Assessment Year (Ay) 2013-14 Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”] Passed Under Section 250 Of The Income Tax Act, 1961 Arising From The Assessment Order Dated 29/03/2022 Passed By The Assessing Officer U/S.147 Read With Section 144B Of The Income Tax Act, 1961. Nimit Agarwal Vs. The Ito Asst. Year : 2013-14

For Appellant: (Written Submission)For Respondent: Shri Rignesh Das, Sr.DR
Section 144BSection 147Section 250

find that the assessee vide his letter dated 22/03/2025 (kept in file) submitted that he has opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS), and Form No. 2 has been issued by the competent authority vide DIN/Acknowledgement Number 897465381100325 dated 10/03/2025. Accordingly, the assessee requested

Vinod Kumar Gupta, Aligarh vs. ITO Ward 4-(1)(3), Aligarh

The appeal stands dismissed as

ITA 425/AGR/2024[2017-18]Status: DisposedITAT Agra01 Apr 2025AY 2017-18

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2017-18

Section 250

application dated 06.03.2025 with a prayer to withdraw the present appeal on the ground that appellant has opted for the Direct Tax Vivad Se Vishwas Scheme as introduced by the Finance Act, 2024. The same has been accepted by the department. 3. Learned Departmental Representative has no objection

Pradeep Kumar Saxena, Agra vs. ITO 1(2)(3), Agra

The appeal stands dismissed as withdrawn

ITA 189/AGR/2022[2012-13]Status: DisposedITAT Agra01 Apr 2025AY 2012-13

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2012-13

Section 250(6)

record with a prayer to withdraw the present appeal on the ground that appellant has opted for the Direct Tax Vivad Se Vishwas Scheme as introduced by the Finance Act, 2024. The assessee has filed For-1 under Direct Tax Vivad Se Vishwas Scheme. 3. Learned Departmental Representative