“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

Vallabhbhai Dhanjibhai Vaghasia, Bhavnagar vs. The DCIT., Circle-1, Bhavnagar

In the result, the appeal of the assessee is dismissed as withdrawn with liberty as aforesaid

ITA 1465/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad27 Mar 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1465/Ahd/2019 िनधा"रण वष" /Assessment Year : 2016-17 Vallabhbhai Dhanjibhai The Dcit बनाम/ Vaghasia Circle-1 V/S. T-7/8, Darshan Complex Jashonath Chowk, Nr. Nilam Baug Bhavnagar – 364 001 Bhavnagar – 364 001 (Gujarat) "थायी लेखा सं./Pan : Abcpv 1011 F अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Dhrunal Bhatt & Shri Gulab Thakor Revenue By : Shri A.P. Singh, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 26 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 27 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-6, Ahmedabad Dated 26/07/2019 Passed Under Section 250 Of The Income Tax Act, 1961 For The Assessment Year 2016-17, Arising From The Assessment Order Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 Dated 05/12/2018. 2. During The Course Of Hearing Before Us, The Learned Authorized Representative (Ar) Submitted That The Assessee Has Filed Form No. 1 Under Vallabhbhai Dhanjibhai Vaghasia Vs. Dcit Asst. Year : 2016-17

For Appellant: Shri Dhrunal Bhatt &For Respondent: Shri A.P. Singh, CIT-DR

Section 143(3)Section 250

submitted that the assessee has filed Form No. 1 under Vallabhbhai Dhanjibhai Vaghasia vs. DCIT Asst. Year : 2016-17 the Direct Tax Vivad se Vishwas Scheme, 2024 (VSV Scheme) and is awaiting issuance of Form No. 2. 3. Considering the aforesaid submission and in view of the CBDT Circulars governing

Dy Commissioner of Income Tax Circle-7 Pune, Pune vs. Mohini Food Products Private Limited, Pune

In the result, the appeal filed by the Revenue is dismissed as “withdrawn”

ITA 1989/PUN/2024[2013-14]Status: DisposedITAT Pune27 Mar 2025AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2013-14

For Appellant: None (Withdrawal application filed)For Respondent: Shri Vidya Ratan Kishor (Virtual)

Counsel for the assessee at the time of hearing filed an application stating therein that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 against the appeal filed by the Revenue and filed a declaration in Form No.1 and has received Form No.2 from the PCIT ... action may be taken for dismissal of the appeal as the 2 assessee has complied with all the requirements under the Direct Tax Vivad Se Vishwas Scheme, 2024. 3. In absence of any objection from the side of the Ld. DR and considering the fact that the assessee has opted

Ujwala Shivaji Bhondve, Pune vs. Income Tax Officer, Ward 9(1), Pune

In the result, the appeal filed by the assessee stands dismissed as 'withdrawn’

ITA 1037/PUN/2024[2014-15]Status: DisposedITAT Pune27 Mar 2025AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1037/Pun/2024 निर्धारण वषा / Assessment Year: 2014-2015 Ujwala Shivaji Bhondve, Ito, Ward 9(1), Pune At Post Ravet, Malekar Mala-Haveli, Pune Vs. 412101 Maharashtra Pan-Blgpb3659C अपऩलधर्थी / Appellant प्रत्यर्थी/Respondent Assessee By: Shri B.C. Malakar Department By: Shri Arvind Desai, Additional Cit Dr Date Of Hearing: 27-03-2025 Date Of Pronouncement: 27-03-2025

For Appellant: Shri B.C. MalakarFor Respondent: Shri

letter filed by the assessee on 05.03.2025 wherein request to withdraw the instant appeal was made since the assessee has opted Direct Tax Vivad Se Vishwas Scheme, 2024. In support of this contention, copy of Form 1, Form 2 & Form 3 DTVSV, 2024 was also filed. 3. Ld. DR raised ... appellant to revive the appeal proceedings, in the event of Pr. Commissioner of Income Tax declining to issue Final Certificate under Direct Tax Vivad Se Vishwas Scheme, 2024 for whatsoever reasons. Accordingly, the appeal stands dismissed as withdrawn. 5. In the result, the appeal filed by the assessee stands dismissed

Late Sh. Kanhaiya Lal Bothra, Delhi vs. ITO, Ward-22(4), Kolkata

ITA 266/KOL/2024[2014-15]Status: DisposedITAT Kolkata27 Mar 2025AY 2014-15

Bench: Shri George Mathan & Shri Rakesh Mishra

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT

Rupesh Miharia, Kolkata vs. A.C.I.T., Circle - 2, Asansol

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

ITA 1770/KOL/2024[2016-2017]Status: DisposedITAT Kolkata27 Mar 2025AY 2016-2017

Bench: Shri George Mathan & Shri Sanjay Awasthiassessment Year: 2016-17

For Appellant: NoneFor Respondent: Shri Nicholash Murmu, Addl. CIT, DR

Section 250

time of hearing, the Ld. AR as well as Ld. DR present here have submitted that the assessee has availed Vivad-se-Vishwas Scheme, 2024 in respect of the impugned appeal. The necessary Form No. 1 has been filed by the assessee. The assessee has also made a request ... assessee will be at liberty to get his appeal restored upon filing an application, if for any reason, whatsoever, the application for Vivad Se Vishwas Scheme, 2024 is not accepted by the Department. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order dictated and pronounced

Diganta Infracon Private Limited, Kolkata vs. Income Tax Officer Ward 11(1), Kolkata

ITA 1566/KOL/2024[Income Tax Officer, Ward 11(1)]Status: DisposedITAT Kolkata27 Mar 2025

Bench: Shri George Mathan & Shri Sanjay Awasthi

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKAΤΑ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT

Fastspeed Creation Private Limited, Kolkata vs. Income Tax Officer, Ward 7(3), Kolkata

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

ITA 1565/KOL/2024[2012-13]Status: DisposedITAT Kolkata27 Mar 2025AY 2012-13

Bench: The Bench That The Case May Be Adjourned Till The Vsvs Process Is Complete. It Is Seen That As Per The Vsvs The Assessee Has To Withdraw His Appeal As Per The Scheme.

Section 250

appeared on behalf of the assessee. 4. At the time of hearing, it was pointed out that the assessee has already opted for Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing Form No. 4 with the competent authority. The assessee has, therefore prayed before the Bench that

Grp Limited, Mumbai vs. Dy. Commissioner of Income Tax, Circle 14(1)(2), Mumbai

Appeal is dismissed as withdrawn

ITA 4525/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Mar 2025AY 2018-19

Bench: him was not adjudicated though details of the said expenditure were also provided.” 3. When the appeal was taken up for hearing the Learned Authorised Representative for the Appellant/Assessee submitted that the Appellant/Assessee has filed application under the ‘The Direct Tax Vivad Se Vishwas Scheme, 2024′ opting for settlement and has received the Certificate in Form 2 [Acknowledgement Number 898854431110325]. In view of the aforesaid, as requested by the Appellant/Assessee, the the pres

For Appellant: Shri Apurva R. ShahFor Respondent: Shri Bhangepatil Pushkaraj Ramesh

Section 143(3)Section 250Section 35Section 37(1)

taken up for hearing the Learned Authorised Representative for the Appellant/Assessee submitted that the Appellant/Assessee has filed application under the ‘The Direct Tax – Vivad Se Vishwas Scheme, 2024’ opting for settlement and has received the Certificate in Form 2 [Acknowledgement Number 898854431110325]. In view of the aforesaid, as requested

Mr Debraj Shome, Mumbai vs. The Commissioner of Income Tax (Appeals)-, Mumbai

ITA 1863/MUM/2024[2014-15]Status: DisposedITAT Mumbai27 Mar 2025AY 2014-15

Bench: Shri Br Baskaran & Shri Narender Kumar Choudhry

For Appellant: Shri Ashutosh, Ld. A.RFor Respondent: Shri R. R. Makwana, Ld. D.R

Section 250

appreciable. However, considering the peculiar facts and circumstances of the case, as the Assessee intends to settle the dispute amicably through Vivad Se Vishwas Scheme, 2024 (in short “VSVS

Subodh Kumar, Patna vs. Income Tax Officer Ward 6(5) Patna, Patna

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

ITA 713/PAT/2024[2013-2014]Status: DisposedITAT Patna26 Mar 2025AY 2013-2014

Bench: Shri Rajesh Kumar& Shri Pradip Kumar Choubey]

Assessment Year: 2013-14 Subodh 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

Ram and Amit Gupta Memorial Trust, Jaipur vs. ITO Ward-1 Exemption, Jaipur

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

ITA 968/JPR/2024[2017-18]Status: DisposedITAT Jaipur26 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri P.P. Meena, CIT -DR a

assessee prayed for withdrawal of the appeal and submitted that the assessee has opted to settle the issue under Vivad Se Vishwas Scheme by filing Form 1 DTVSV 2024 and further submitted that Form No. 2 is awaited from the Department and also Form 3 is yet to be filed ... materials made available on record, it is found that the assessee is himself interested in withdrawing the appeal by settling the dispute, under Vivad Se Vishwas Scheme 2024. The Bench further feels that in case of any other reasons the dispute is not settled in Vivad Se Vishwas Scheme

Suresh Sitaram Joshi, Pune vs. Income Tax Officer, Swargate

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

ITA 173/PUN/2025[2015-16]Status: DisposedITAT Pune26 Mar 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Viswanethra Raviआयकर अपील सं. / Ita No.173/Pun/2025 धििाारण वषा / Assessment Year: 2015-2016 Suresh Sitaram Joshi, Vs Ito Ward 3(3), D-7, Rukhmini Palace Swargate, Pune Opportunity Saraswat Co- Op Bank, Karve Nagar, Pune-411052 Maharashtra Pan-Aappj9269H Appellant Respondent

For Appellant: NoneFor Respondent: Shri Basavaraj

Section 143(3)Section 147Section 69

outset Ld. counsel for the assessee requested for granting permission to withdraw this appeal as assessee has opted for Direct Taxes “Vivad se Vishwas” scheme 2024. Copy of Form No. 1 & 2 is attached with the withdrawal application. 4. In absence of any objection from Ld. DR and considering ... assessee to file miscellaneous application within prescribed time limit provided under the Act in case the assessee’s application under direct tax “Vivad se Vishwas” scheme 2024 is rejected. 5. In the result appeal of the assessee is dismissed as withdrawn as not pressed. Order pronounced on this

Ankita Anil Shinde, Sindhudurg vs. Income Tax Officer, Kudal Ward, Sindhudurg

In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’

ITA 104/PUN/2024[2013-14]Status: DisposedITAT Pune26 Mar 2025AY 2013-14

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde

application was filed seeking permission to withdraw the above captioned appeal in the light of the fact that the assessee has opted for Vivad Se Vishwas Scheme, 2024. 2 3. Ld. DR has no objection to permit the assessee to withdraw the appeal. 4. We are inclined to grant ... revive the appeal proceedings, in the event of the Pr. Commissioner of Income Tax declining to issue Final Certificate under Direct Tax Vivad Se Vishwas Scheme, 2024 for whatsoever reasons. Accordingly, the appeal stands dismissed as ‘withdrawn’. 5. In the result, the appeal filed by the assessee stands dismissed

Srinivas Reddy Koosukuntla, Hyderabad vs. Income Tax Officer, Ward-9(1), Hyderabad

In the result, appeal of the assessee is dismissed as withdrawn as the dispute has been settled under Direct Tax Vivad

ITA 1343/HYD/2024[2014-15]Status: DisposedITAT Hyderabad26 Mar 2025AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.1343/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2014-15) Shri Srinivas Reddy Vs. Income Tax Officer Koosukuntla Ward 9(1) Hyderabad Hyderabad Pan:Cqxpk8269G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 26/03/2025 घोषणा की तारीख/Pronouncement: 26/03/2025 आदेश/Order

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: : Dr. Sachin Kumar, DR

Section 271(1)(c)

A.Y.2014-15. 2. At the time of hearing, the learned AR of the assessee has submitted that, the assessee has opted for Direct Tax Vivad Se Vishwas Scheme (2024) to settle the penalty dispute for the year under consideration. The designated authority has issued Page ... prayed that the assessee may be allowed to withdraw the appeal in view of the settlement of dispute under Direct Tax Vivad Se Vishwas Scheme (2024). 3. On the other hand, the learned DR has raised no objection, if the present appeal of the assessee is dismissed, in view

Ashish Beriwala and Others HUF, Kolkata vs. ITO, Ward-37(1), Kolkata

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

ITA 392/KOL/2024[2013-14]Status: DisposedITAT Kolkata26 Mar 2025AY 2013-14

Bench: Shri Rajesh Kumar& Shri Pradip Kumar Choubey]

Ashish Beriwala & Ors. HUF 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

Manisha Majumder, Panagarh vs. ITO, Ward - 1(4), Durgapur

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

ITA 1845/KOL/2024[2013-2014]Status: DisposedITAT Kolkata26 Mar 2025AY 2013-2014

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250Section 91(2)Section 91(3)Section 92(2)

Manisha Majumder. 2. At the outset, it was submitted by the Ld. AR that the assessee had filed Form 1 under the Vivad se Vishwas Scheme, 2024 and subsequently, Form 2 has been received by him. Since the assessee has opted for the Vivad Se Vishwas Scheme, hence the present ... withdrawal of the appeal. 3. As per S. No. 10 of the Guidance Note 1/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 dated 15th October, 2024, it is mentioned that as per section 91(2) of the Scheme, after filing of declaration, appeals before ITAT/CIT

K M Engineering Co, Aayakar Bhavan vs. The DCIT, Circle - 2(1), Jamnagar, Income Tax Department

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

ITA 565/RJT/2024[2014-15]Status: DisposedITAT Rajkot25 Mar 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.565/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2014-15 (Hybrid Hearing) K M Engineering Co The Dcit, बनाम Opp 3 Chauhan Street, Pnb, Circle-2(1), Jamnagar-361001. Jamnagar. Vs. Pan : Aaffk6035L (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Vimal Desai, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

For Appellant: Shri Vimal Desai, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR

Shri Vimal Desai, 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.1 on 07.02.2025. It is submitted that the assessee has received form no.2 thereof. A letter dated 08.2.2025 digitally

Sunitha Sajar, Kochi vs. ITO, Non Corp Ward 2(5), Kochi

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

ITA 972/COCH/2024[2012-13]Status: DisposedITAT Cochin25 Mar 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2012-13 Sunitha Sajar .......... Appellant 16-1034C, Sithara, Thoppumpady Kochi 682005 [Pan: Bosps3387F] Vs. The Income Tax Officer .......... Respondent Non-Corporate Ward-2(5), Kochi Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 12.03.2025 Date Of Pronouncement: 25.03.2025

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R

letter dated 12.02.2025 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). Accordingly, we permit the assessee to withdraw the appeal with 2 Sunitha Sajar liberty to revive the appeal, in the event

Mary George, Kottayam vs. NFAC, Delhi

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

ITA 148/COCH/2024[2012-13]Status: DisposedITAT Cochin25 Mar 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2012-13 Mary George .......... Appellant Standard Drug House, Csi Square Kottayam 686001 [Pan: Afypg1961R] Vs. The Income Tax Officer .......... Respondent Ward - 3, Kottayam Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 12.03.2025 Date Of Pronouncement: 25.03.2025

For Appellant: ------- None -------For 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). Accordingly, we permit the assessee to withdraw the appeal with liberty to revive the appeal, in the event the application in Form

Dynapac Road Construction Equipment (India) Private Limited, Pune vs. Assessment Unit, Income Tax Department, Assistant Commissioner of Income Tax, Circle 8, Pune

In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’

ITA 2627/PUN/2024[2021-22]Status: DisposedITAT Pune25 Mar 2025AY 2021-22

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2627/Pun/2024 िनधा"रण वष" / Assessment Year : 2021-22 Dynapac Road Construction Vs. The Assessment Unit, Equipment (India) Private Income Tax Department, Limited, Nfac, Delhi. Plot No.1, Gat No.163 (Part), 164 – 168, Alandi Market Road, Village- Fulgaon, Taluka- Haveli, Dist. Pune- 412216. Pan : Aagcd1573N Appellant Respondent Assessee By : Shri Akshay Nagrajan (Virtual) Revenue By : Shri Prakash L. Pathade Date Of Hearing : 12.03.2025 Date Of Pronouncement : 25.03.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against Final Assessment Order Dated 23.10.2024 Passed U/S 143(3) R.W.S. 144C(13) Of The It Act For The Assessment Year 2021-22. 2. When The Matter Was Called For Hearing, Ld. Ar Of The Assessee Filed An Application Seeking Withdrawal Of The Above Captioned Appeal In The Light Of The Fact That The Assessee Has Opted

For Appellant: Shri Akshay Nagrajan (Virtual)For Respondent: Shri Prakash L. Pathade

Section 143(3)

application seeking withdrawal of the above captioned appeal in the light of the fact that the assessee has opted 2 for Direct Tax Vivad Se Vishwas Scheme, 2024 and in this regard copy of Form 1 DTVSVS, 2024 was also filed by the assessee. 3. Ld. DR raised no objection ... revive the appeal proceedings, in the event of the Pr. Commissioner of Income Tax declining to issue Final Certificate under Direct Tax Vivad Se Vishwas Scheme, 2024 for whatsoever reasons. Accordingly, the appeal stands dismissed as withdrawn. 5. In the result, the appeal filed by the assessee stands dismissed