“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

The Marula Co-Op M/P A/S Society Limited, Garhshankar, Hoshiarpur vs. ITO(Ward-4)Hoshiarpur, Hoshiarpur

In the result, appeal of the assessee is dismissed as

ITA 605/ASR/2024[2017-18]Status: DisposedITAT Amritsar01 Apr 2025AY 2017-18

For Appellant: NoneFor Respondent: Shri Manpreet Singh Duggal, Sr.DR

Section 254(2)

assessee has filed an application for withdrawal of this appeal on the ground that he has availed benefit of 'Vivad Se Vishwas Scheme 2024' and he has resolved the dispute with the Revenue under this Scheme. Necessary certificate in Form No.2 under Rule 5 has been issued to him which ... 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 Considering the prayer of the assessee, this appeal is dismissed as withdrawn because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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 failed to avail the full benefit

Shri Yusuf Mohd Wani, Pulwama vs. Income Tax Officer Ward, Udhampur

In the result, appeal of the assessee is dismissed as withdrawn

ITA 555/ASR/2024[2020-21]Status: DisposedITAT Amritsar01 Apr 2025AY 2020-21

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 555/Asr/2024 निर्धारण वर्ा / Assessment Year: 2020-21 Shri Yousuf Mohd. Wani, The Ito, Bongam Wani Mohalla, Vs Ward, Shopian, Pulwama. Udhampur. स्थधयी लेखध सं./Pan No: Aavpw3103B अपीलधथी/Appellant प्रत्यथी/Respondent Assessee By : None Revenue By : Shri Manpreet Singh Duggal, Sr.Dr Date Of Hearing : 18.03.2025 Date Of Pronouncement : 01.04.2025 Hybrid Hearing O R D E R

For Appellant: NoneFor Respondent: Shri Manpreet Singh Duggal, Sr.DR

Section 254(2)

assessee has filed an application for withdrawal of this appeal on the ground that he has availed benefit of A.Y.2020-21 2 'Vivad Se Vishwas Scheme 2024’ and he has resolved the dispute with the Revenue under this Scheme. 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 failed to avail the full benefit

Ganga Singh Agro Co, G.T Road, Dasuya vs. Principal Commissioner of Income Tax - 1, Jalandhar

In the result, appeal of the assessee is dismissed as

ITA 345/ASR/2024[2015-16]Status: DisposedITAT Amritsar01 Apr 2025AY 2015-16

For Appellant: Shri Abhinav Vijh, CAFor Respondent: Smt. Vandana Vijay Mohite, CIT DR

Section 254(2)

assessee has filed an application for withdrawal of this appeal on the ground that he has availed benefit of 'Vivad Se Vishwas Scheme 2024’and he has resolved the dispute with the Revenue under this Scheme. Necessary certificate in Form No.2 under Rule 5 has been issued to him which ... 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 failed to avail the full benefit

Oxford Educational Society, Moga vs. ITO Exemptions Ward, Jalandhar

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

ITA 187/ASR/2024[2017-2018]Status: DisposedITAT Amritsar01 Apr 2025AY 2017-2018

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकर अपील सं./ Ita No.187/Asr/2024 निर्धारण वर्ा / Assessment Year: 2017-18 Oxford Educational Society, The Ito (Exemptions), G.T. Road, Moga (Punjab). Vs Ward, Jalandhar, Jalandhar. स्थधयी लेखध सं./Pan/Tan No: Aaaao0921F अपीलधथी/Appellant प्रत्यथी/Respondent Assessee By : None Revenue By : Shri Manpreet Singh Duggal, Sr.Dr Date Of Hearing : 19.03.2025 Date Of Pronouncement : 01.04.2025 Hybrid Hearing O R D E R Per Krinwant Sahay, Am

For Appellant: NoneFor Respondent: Shri Manpreet Singh Duggal, Sr.DR

Section 254(2)

assessee has filed an application for withdrawal of this appeal on the ground that he has availed benefit of 'Vivad Se Vishwas Scheme 2024’ and he has resolved the A.Y.2017-18 2 dispute with the Revenue under this Scheme. 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 failed to avail the full benefit

Ashok Kumar Chopra, Jalandhar vs. Asstt. Commissioner of Income Tax, Jalandhar

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

ITA 353/ASR/2023[2011-12]Status: DisposedITAT Amritsar01 Apr 2025AY 2011-12

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकर अपील सं./ Ita No.353/Asr/2023 निर्धारण वर्ा / Assessment Year: 2011-12 Shri Ashok Kumar Chopra, The Acit, Rainak Bazar, Jalandhar. Vs Jalandhar. स्थधयी लेखध सं./Pan/Tan No: Adupc0684P अपीलधथी/Appellant प्रत्यथी/Respondent Assessee By : None Revenue By : Shri Manpreet Singh Duggal, Sr.Dr Date Of Hearing : 19.03.2025 Date Of Pronouncement : 01.04.2025 Hybrid Hearing O R D E R Per Krinwant Sahay, Am

For Appellant: NoneFor Respondent: Shri Manpreet Singh Duggal, Sr.DR

Section 254(2)

assessee has filed an application for withdrawal of this appeal on the ground that he has availed benefit of 'Vivad Se Vishwas Scheme 2024’ and he has resolved the A.Y.2011-12 2 dispute with the Revenue under this Scheme. 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 failed to avail the full benefit

Chowgule Industries Private Limited, Vasco vs. Assessment Unit, Income Tax Department, Panaji

The appeal of the Assessee is DISMISSED as withdrawn

ITA 124/PAN/2024[2020-21]Status: DisposedITAT Panaji01 Apr 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 124/Pan/2024 Assessment Year : 2020-21 Chowgule Industries Pvt. Ltd. 503, Gabmar Apartment, Vasco Da Gama, Goa. Pan:Aaccc9272H. . . . . . . . Appellant

For Appellant: Mr Kishor Bandekar [‘Ld. AR’]For Respondent: Mr Vimlraj Periyagounden [‘Ld. DR’]

Section 143(3)Section 250Section 253(1)

Chowgule Industries Pvt. Ltd. Vs ITO ITA Nos.124/PAN/2024 AY 2020-21 854334270310125 dt. 31/01/2025 the appellant assessee opted for ‘Direct Tax Vivad se Vishwas Scheme, 2024’ [‘VSVA’ in short] to settled the present dispute. And in response thereof the respondent Revenue issued a Form-2 vide

Gracy Karikuzhi Joseph, Kothamangalam vs. Commissioner of Income Tax (Appeals), Income Tax Department

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

ITA 766/COCH/2024[2016-2017]Status: DisposedITAT Cochin01 Apr 2025AY 2016-2017

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am Assessment Year: 2016-17 Gracy Karikuzhi Joseph .......... Appellant Karikuzhi House, Varapetty P.O. Kothamangalam, Ernakulam 686691 [Pan: Aojpj2738P] Vs. The Income Tax Officer .......... Respondent Ward -1, Thodupuzha Appellant By: Shri P.T. Johney, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 01.04.2025 Date Of Pronouncement: 01.04.2025

For Appellant: Shri P.T. Johney, CAFor Respondent: Smt. Leena Lal, Sr. D.R

letter dated 19.02.2025 seeking withdrawal of the appeal, as the issue in the appeal is sought to be settled through Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV). 2 Gracy Karikkuzhi Joseph Accordingly, we permit the assessee to withdraw the appeal with liberty to revive the appeal, in the event

Ram Kumar Sharma, Nangal, Rupnagar vs. Income Tax Officer, Ward-1(1), Nangal

The appeal of the assessee is dismissed as withdrawn subject to liberty to the assessee to seek

ITA 164/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh01 Apr 2025AY 2012-13

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.164/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2012-13) Shri Ram Kumar Sharma Ito- Ward 1(1) C/O Sh. Tej Mohan Singh Nangal. बनाम/ Vs. #527, Sector 10-D Chandigarh. 160011. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Azeps-9867-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 26-03-2025 घोषणाकीतारीख /Date Of Pronouncement : 01-04-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. The Ld. Ar, At The 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 & Form No.2 Has Already Been Issued To The Assessee Which Has Been Placed On Record. The Same Was Not Objected To By Ld. Sr. Dr. 2. Accepting The Prayer Of Ld. Ar, The Appeal Of The Assessee Is Dismissed As Withdrawn Subject To Liberty To The Assessee To Seek

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR

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 same was not objected

Sushil Radhakrishnan Bhatia, Salem vs. DCIT Circle 1(1), Salem

In the result, the appeal filed by the assessee in ITA No

ITA 1504/CHNY/2024[2012-13]Status: DisposedITAT Chennai01 Apr 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr.N.V.Krishnan, AdvocateFor Respondent: Mrs.Samantha Mullamudi, Addl

that the present appeal is 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 Form No.1 DTVSV has been filed on 21.12.2024 and Form No.3 is issued on 06.02.2025 vide acknowledgement ... No.862300040060225. 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 this appeal being dismissed as withdrawn. 2 4. The assessee is given liberty for restoration of the present appeal in case the resolution

Ambika Prasad, East Champaran vs. ITO Ward- 1 (3), Motihari

ITA 292/PAT/2023[2017-18]Status: DisposedITAT Patna28 Mar 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Pradip Kumar Choubey, Jm

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA (Through Virtual hearing at Kolkata) BEFORE SHRI RAJESH KUMAR, AM AND

Bio India Interventional Technologies Private Limited, Near Charak Pharma vs. ITO, Ward-1, Vapi, Chala Vapi

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

ITA 669/SRT/2024[2016-17]Status: DisposedITAT Surat28 Mar 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethassessment Year 2016-17

For Appellant: Shri Rasesh Shah, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R

Section 143(3)

filed with the Department and copy of Form No. 2 issued by the Department under the Direct Tax Vivad Se Vishwas Scheme, 2024. 3. In the light of written request made on behalf of the assessee, the appeal is dismissed as withdrawn. However, in the event, the assessee fails

Shree Ram Chemicals, Bharuch vs. ITO, Ward 2(1), Bharuch

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

ITA 1056/SRT/2024[2014-15]Status: DisposedITAT Surat28 Mar 2025AY 2014-15

Bench: Shri Sanjay Garg (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

For Appellant: None (Application)For Respondent: Shri Mukesh Jain, Sr. D.R

Section 143(3)

Se Vishvas Scheme-2024. The assessee has also placed on file the copies of Form Nos. 2, 3 & 4 under the Direct Tax Vivad Se Vishwas Scheme, 2024. 3. In the light of written request made on behalf of the assessee, the appeal is dismissed as withdrawn. However

M/S Asha Deo Memorial Surgical and Maternity Hospital Pvt. Ltd., Gonda vs. The Dc/ACIT, Central Circle, Gorakhpur

ITA 66/VNS/2023[2019-2020]Status: DisposedITAT Lucknow28 Mar 2025AY 2019-2020

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Sanjeev Krishna Sharma, Addl

Section 133ASection 270A

deleted. 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 26.03.2025 along with Form nos.2 & 3 is placed on record. The relevant

Shri Siddhivinayak Co Operative Credit Society Limited Atpadi, Sangali vs. Assessing Officer, Sangli

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

ITA 2661/PUN/2024[2019-20]Status: DisposedITAT Pune28 Mar 2025AY 2019-20

Bench: Shri Manish Borad & Shri S S Viswanethra Raviassessment Year : 2019-20

For Appellant: NoneFor Respondent: Shri Basavaraj Hiremath – Addl CIT

Counsel for the assessee at the outset filed an application seeking withdrawal of the appeal on the ground that he has opted for Vivad Se Vishwas Scheme. In absence of any objection from the side of the Ld. DR, the request of the Ld. Counsel for the assessee seeking withdrawal

Apurva Goenka, HUF, Kolkata vs. ACIT, Cir. 40, Kolkata

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

ITA 767/KOL/2024[2014-15]Status: DisposedITAT Kolkata28 Mar 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am Apurva Goenka, Huf Acit, Cir. 40 17, Chittaranjan Avenue, 3,Govt.Place (West), Kolkata, 3Rd Floor, Kolkata, Vs. West Bengal, 700001 West Bengal, 700072 (Appellant) (Respondent) Pan No. Aakha8763L

For Appellant: Shri Miraz D. Shah, ARFor Respondent: Shri Ashutosh Kumar, DR

time of hearing, it was pointed out that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing form no.1, with the competent authority and therefore, prayed vide application dated 20.01.2025 that the assessee may be allowed to withdraw this appeal to which

Sanjay Kumar Agarwal, Kolkata vs. ITO, Central Circle-4(4), Kolkata

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

ITA 2430/KOL/2024[2013-14]Status: DisposedITAT Kolkata28 Mar 2025AY 2013-14

Bench: Shri Rajesh Kumar, Am Sanjay Kumar Agarwal Ito, Central Circle 4(4) Bf-134, Salt Lake, Sector-1, Aayakar Bhawan Poorva, 110, North 24 Paraganas, Salt Lake, Shanti Pally, E.M. By Pass, Vs. West Bengal 700064 Kolkata-700107, West Bengal (Appellant) (Respondent) Pan No. Adcpa8997K Assessee By : Shri J.M. Thad, Ar Revenue By : Shri Archana Gupta, Dr Date Of Hearing: 27.03.2025 Date Of Pronouncement : 28.03.2025

For Appellant: Shri J.M. Thad, ARFor Respondent: Shri Archana Gupta, DR

Shrawan Kumar Bajaj HUF, Kolkata vs. ITO, Kolkata

ITA 953/KOL/2023[2014-15]Status: DisposedITAT Kolkata28 Mar 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am

For Appellant: Shri Miraz D. Shah, ARFor Respondent: Shri Ashutosh Kumar, DR

IN THE INCOME TAX APPELLATE TRIBUNAL “A(SMC)” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM ITA No. 953/KOL/2023 (Assessment Year

Flowerbloom Chs Ltd, Andheri West, Mumbai vs. Addl/JCIT (A)-2, Guwahati

In the result, all the four appeals of the assessee are dismissed

ITA 696/MUM/2025[2020-21]Status: DisposedITAT Mumbai28 Mar 2025AY 2020-21

Bench: Shri Pawan Singh, Judicialmember & Shri Girish Agrawal

For Appellant: By letterFor Respondent: Shri Rajesh Meshram, Sr. DR

Section 143(1)

Assessee has placed on record a written submission dated 06.03.2025, wherein it has opted to resolve the dispute in this appeal under Vivad Se Vishwas Scheme-2024’ (VSV, 2024 scheme). In the submission, assessee has submitted as under: “We wish to inform you that we have already filed applications under ... Vivad Se Vishwas Scheme and are waiting for the outcome of the applications from the Income Tax Department. In case our applications are approved, we will pay the said taxes as per the Form 2 issued by the Income Tax Department as per the Scheme.” 2.1. In this respect

Flowerbloom Chs Ltd, Andheri West, Mumbai vs. Addl/JCIT (A)-2, Guwahati

In the result, all the four appeals of the assessee are dismissed

ITA 695/MUM/2025[2019-20]Status: DisposedITAT Mumbai28 Mar 2025AY 2019-20

Bench: Shri Pawan Singh, Judicialmember & Shri Girish Agrawal

For Appellant: By letterFor Respondent: Shri Rajesh Meshram, Sr. DR

Section 143(1)

Flowerbloom Chs Ltd, Andheri West, Mumbai vs. Addl/JCIT (A)-2, Guwahati

In the result, all the four appeals of the assessee are dismissed

ITA 694/MUM/2025[2018-19]Status: DisposedITAT Mumbai28 Mar 2025AY 2018-19

Bench: Shri Pawan Singh, Judicialmember & Shri Girish Agrawal

For Appellant: By letterFor Respondent: Shri Rajesh Meshram, Sr. DR

Section 143(1)