“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

Coesia India Private Limited, Pune vs. The Assessment Unit, Income Tax Department, NFAC and the DCIT, Circle 8, Pune

In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’

ITA 1713/PUN/2024[2020-21]Status: DisposedITAT Pune25 Mar 2025AY 2020-21

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1713/Pun/2024 िनधा"रण वष" / Assessment Year : 2020-21 Coesia India Private Vs. The Assessment Unit, Limited, Income Tax Department, Plot No.49 & 50, Gate Nfac, Delhi. No.343, Village Mahalunge, Taluka Khed, Pune- 410501. Pan : Aadcv0606P 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 Manish Borad, Am: This Appeal Filed By The Assessee Is Directed Against Final Assessment Order Dated 21.06.2024 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 Direct Tax Vivad Se Vishwas Scheme, 2024 & In This Regard Copy Of Form 1 Dtvsvs, 2024 Was Also Filed By The Assessee.

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 for Direct Tax Vivad Se Vishwas Scheme, 2024 and in this regard copy of Form 1 DTVSVS, 2024 was also filed by the assessee. 2 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

M/S. Nagancheji Credit Pvt. Ltd., Kolkata vs. I.T.O., Ward - 2(1), Kolkata

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 2265/KOL/2024[2015-2016]Status: DisposedITAT Kolkata25 Mar 2025AY 2015-2016

Bench: Shri Rajesh Kumar, Am M/S. Nagancheji Credit Pvt. Ltd. I.T.O., Ward - 2(1) 910, Todi Corner South Block, 32, Aayakar Bhawan, P-7, Chowringhee Ezra Street,, Kolkata, West Bengal, Vs. Square, Kolkata, West Bengal, 700069 700001 (Appellant) (Respondent) Pan No. Aaacn8614N Assessee By : Shri Abhishek Bansal Bansal, Ar Revenue By : Shri Ashutosh Kumar, Dr Date Of Hearing: 24.03.2025 Date Of Pronouncement : 25.03.2025

For Appellant: Shri Abhishek Bansal Bansal, 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 before the Bench that the assessee may be allowed to withdraw this appeal to which

Shradha Gandhi, Kolkata vs. ITO, Ward-36(1), Kolkata

ITA 1972/KOL/2024[2013-14]Status: DisposedITAT Kolkata25 Mar 2025AY 2013-14

Bench: Shri Rajesh Kumar, Am And

For Appellant: Shri Piyush Lakhotia, ARFor Respondent: Shri Ashutosh Kumar, DR

IN THE INCOME TAX APPELLATE TRIBUNAL “B(SMC)” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND ITA No. 1972/KOL/2024 (Assessment

Anubhav Poddar, Kolkata vs. ACIT, Circle-32, Kolkata, Income Tax Department

ITA 1563/KOL/2024[2015-16]Status: DisposedITAT Kolkata25 Mar 2025AY 2015-16

Bench: Shri George Mathan & Shri Sanjay Awasthi

For Appellant: Shri Yash Baid, ARFor Respondent: Shri Chandan Das, Add. CIT, Sr. DR

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

Income Tax Officer Ward 29(1), Kolkata, Kolkata South vs. Anita Goel, Alipore

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

ITA 1467/KOL/2024[2013-14]Status: DisposedITAT Kolkata25 Mar 2025AY 2013-14

Bench: Shri Rajesh Kumar, Am Income Tax Officer, Ward 29(1), Kolkata Anita Goel Aayakar Bhawan Dakshin, 2, 10, Alipore Park Road, Alipore, Vs. Gariahat Road (South), Kolkata, Kolkata, West Bengal, 700027 West Bengal, 700068 (Appellant) (Respondent) Pan No. Adqpg0832K Assessee By : Shri Miraz D. Shah, Ar Revenue By : Shri Ashutosh Kumar, Dr Date Of Hearing: 24.03.2025 Date Of Pronouncement : 25.03.2025

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 before the Bench that the revenue may be allowed to withdraw this appeal to which

Sunita Garg, Kolkata vs. ITO, Ward-43(1), Kolkata

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

ITA 1383/KOL/2023[2013-14]Status: DisposedITAT Kolkata25 Mar 2025AY 2013-14

Bench: Shri Rajesh Kumar& Shri Pradip Kumar Choubey]

Assessment Year: 2013-14 Sunita Garg 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) by receiving Form no. 2 from the competent authority and therefore, prayed before the Bench that the assessee

M/S. Arun Ramkumar Educational Trust, Chennai vs. DCIT, Exemptions, Chennai

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

ITA 3221/CHNY/2024[2016-17]Status: DisposedITAT Chennai25 Mar 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Jagadish

For Appellant: Mr.D.Anand, AdvocateFor Respondent: Shri P.K.Senthil Kumar

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 31.01.2025 and Form No.2 is issued on 14.02.2025. 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 this appeal being dismissed as withdrawn. 4. The assessee is given liberty for restoration of the present appeal, in case the resolution of dispute under Direct

Ramasami Palanisamy, Tirupur vs. ITO, Ward-2(1), Erode

ITA 2314/CHNY/2024[2016-17]Status: DisposedITAT Chennai25 Mar 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Shri T. Banusekar, AdvocateFor Respondent: Shri Nilay Baran Som, CIT

Section 142(1)Section 147

later on opted for amnesty scheme to settle the dispute and offered to tax the impugned addition under the Direct Tax Vivad Se Vishwas Scheme 2020. 18. From the discussion (supra), we find that, not only had the Revenue brought the entire gains/profit arising from the transfer of property

M/S. Triumph International (India) Pvt. Ltd., Kancheepuram vs. DCIT (International Taxation) Pvt. Ltd., Chennai

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

ITA 1773/CHNY/2024[2012-13]Status: DisposedITAT Chennai25 Mar 2025AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.1773/Chny/2024 (िनधा"रणवष" / Assessment Year: 2012-2013) M/S. Triumph International (India) Vs. The Deputy Commissioner Of Private Ltd, Income Tax, No.240, Sengundram Village, International Taxation 2(2) Singaperumalkoil, Chennai. Kancheepuram 603 204. [Pan: Aabct 5775D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. Sonali, Advocate ""यथ" क" ओर से /Respondent By : Ms. Gouthami Manivasagam, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 27.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 27.02.2025 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Ms. Sonali, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT

that the present appeal is intended to be withdrawn by the appellant, 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 07.01.2025 vide acknowledgment No.807954800070125. 3. Accordingly, noting the fact that ... assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat this appeal being dismissed as withdrawn. 4. The assessee is given liberty for restoration of the present appeal in case the resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV

Tuff Guard Force Private Limited, Mumbai vs. Commissioner of Income Tax (Appeals)/NFAC, Delhi

In the result, the appeal of the assessee is dismissed

ITA 683/MUM/2025[2018-19]Status: DisposedITAT Mumbai25 Mar 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2018-19 Tuff Guard Force Pvt. Ltd., Cit(A), Nfac Ito 14(3)(1), E/207, Kailash Esplande, Opp. Aayakar Bhavan, Vs. Shreyas Cinema, L.B.S. Marg, Mumbai-400020. Ghatkopar (W), Mumbai-400086. Pan No. Aabcb 4892 K Appellant Respondent

For Appellant: Mr. Shyamsunder Sharma, CAFor Respondent: 25/03/2025

Section 250Section 43B

settle the issue in dispute involved in the present appeal through “D in the present appeal through “Direct tax Vivad Se irect tax Vivad Se Vishwas Scheme, 2024 Vishwas Scheme, 2024”. The Ld. counsel for the assessee has he Ld. counsel for the assessee has placed on record the Form ... opted for the resolution of the dispute under the "Direct Tax has opted for the resolution of the dispute under the "Direct Tax Vivad Se Vishwas Scheme, 2024" and has already remitted the tax Vivad Se Vishwas Scheme, 2024" and has already remitted the tax Vivad Se Vishwas Scheme

Harsha Mukesh Vora, Mumbai vs. Income Tax Officer 42(1)(2), Mumbai

In the result, with this direction appeal of the assessee is allowed for statical purpose

ITA 623/MUM/2025[2012-13]Status: DisposedITAT Mumbai25 Mar 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Girish Agrawalharsha Mukesh Vora Income Tax Officer 42(1)(2) 22, Vora Palace, M.G. Road, Vs. Kautilya Bhavan, Bandra Kurla Near Dena Bank, Kandivali West, Complex (Bkc), Mumbai 400067 Mumbai 400051 Pan No. Aaopv0839L Appellant/ Assessee Respondent/ Revenue Assessee Represented By Shri Priyank Ghia A/W. Simoni Shah Department Represented By Shri Nihar Ranjan Samal, Sr. Dr. Date Of Hearing 20/03/2025 Date Of Pronouncement 25/03/2025 Order Under Section 254(1) Of Income Tax Act. Per: Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre (Nfac)/ Ld. Cit(A) Dated 22.03.2023 For Assessment Year 2012-13 For Assessment Year (Ay 2012-13). 2. Rival Submissions Of Both The Parties Have Been Heard & Record Perused. The Learned Authorised Representative (Ld Ar) Of The Assessee Submit That While Filing Appeal Before Cit(A), The Assessee Has Given Email Address “Voramaulik @Yahoo.Com”. However, No Notice Was Sent Through Such Email. Notice Under Section 250 Of The Act Was Sent By Ld. Cit(A) At Different Email I.E. Prajapati.Ca@Gamil.Com. Copy Of Screen Shot Of Itba Portal Is Placed On Record. The Said Email Belongs To Her Earlier Chartered Accountant (Ca), Who Has Not Informed The Assessee Or Her Present Ca Thus, The Assessee Could Not Make Compliance In Time & Ultimately Appeal Of The Assessee Was Dismissed

Section 250Section 250(6)Section 254(1)

dated 22.03.2023. The assessee come to know about dismissal of appeal only on when the assessee was attempting to avail benefit of Direct Vivad Se Vishwas Scheme, 2024 (DTVSV-24) that appeal of assessee has already been dismissed. The assessee immediately on coming to know filed present appeal, which resulted

Adarsh Jan Seva Mandal, Mumbai vs. The Commissioner of Income Tax (Appeals), Delhi

In the result, appeal of the assessee is dismissed

ITA 6471/MUM/2024[2019-20]Status: DisposedITAT Mumbai25 Mar 2025AY 2019-20

Bench: Shri Pawan Singh, Judicialmember & Shri Girish Agrawalassessment Year: 2019-20

For Appellant: Shri Amit Agrawal, CAFor Respondent: Shri Nihar Ranjan Samal, Sr. DR

Section 143(3)

Assessee has placed on record a written submission dated 05.03.2025, wherein it has opted to resolve the dispute in this appeal under Vivad Se Vishwas Scheme-2024’ (VSV, 2024 scheme). Assessee has filed Form-1 dated 28.012.2024 against which the designated 2 Adarsh Janseva Mandal, AY 2019-20 authority ... under VSV, 2024. Accordingly, appeal of the assessee is dismissed with a liberty to restore / revive the appeal, in case the application for ‘Vivad Se Vishwas Scheme-2024’ do not materialize or is not accepted by the department. 4. In the result, appeal of the assessee is dismissed. Order

Ashok Kumar Bhargava, New Delhi vs. ACIT, Circle-27(2), New Delhi

In the result, appeal of assessee in ITA No

ITA 9578/DEL/2019[2015-16]Status: DisposedITAT Delhi25 Mar 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Abdullah Mustaqueem, AdvFor Respondent: Shri Vijay B. Basanta CIT- DR

certifiedof Form 3 DTVSC 2024 dated 19.02.2025 for withdrawal of appeal as the assessee has opted to settle the issues under the Vivad se Vishwas Scheme, 2024 [in short ‘VSVS’]. The assessee has placed on record copy of Form No. 3 filed under VSVS, 2024. The ld. counsel for assessee ... prayed for liberty to revive appeal in case application of assessee fails to mature for any reason under Vivad se Vishwas Scheme, 2024. 3. The ld. DR raised no objection to withdrawal of appeal by the assessee. 4. Both sides heard. In light of application made by the assessee, appeal

Ram Prakash, Bhainsroli Mainpuri vs. Income Tax Officer, Ward 4(2)(5), Mainpuri

The appeal stands dismissed as withdrawn

ITA 207/AGR/2024[2017-18]Status: DisposedITAT Agra24 Mar 2025AY 2017-18

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

appellant has moved an application with a prayer to withdraw the appeal on the ground that appellant has opted for the direct tax Vivad Se Vishwas scheme as introduced by the Financial Act 2024. Form-2 under the scheme and Form-3 DTVSV 2024 have also been enclosed herewith

Bajarang Lal Chaudhary, Bikaner vs. Ld. AO Ward 2(2) Bikaner, Bikaner

The appeal of the assessee is dismissed as withdrawn

ITA 169/JODH/2023[2018-19]Status: DisposedITAT Jodhpur24 Mar 2025AY 2018-19

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Ble

filed its application on 11.02.2025 through its authorised counsel stating therein that he has opted to settle the matter under the Direct Taxes Vivad Se Vishwas Scheme, 2024. A copy of application for withdrawal of appeal alongwith Form-1, 2 and 3 issued by the competent authority regarding opting VSVS

Lavina Mehta, Jodhpur vs. ITO Ward 3(4), Jodhpur

The appeal of the assessee is dismissed as withdrawn

ITA 18/JODH/2022[2014-2015]Status: DisposedITAT Jodhpur24 Mar 2025AY 2014-2015

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Ble

assessee, however the assessee vide its application dated 20.01.2025 submitted that she has opted to settle the matter under the Direct Taxes Vivad Se Vishwas Scheme, 2024. A copy of application with Form-2 and 3 certified by the competent authority regarding opting VSVS is filed on record

Bhupinder Singh, Urmur Tanda vs. Income Tax Officer, Dasuya

In the result, both the appeals filed by the assessees are dismissed as

ITA 403/ASR/2024[2010-11]Status: DisposedITAT Amritsar24 Mar 2025AY 2010-11

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Written submissions

Section 250(6)Section 92(1)

assessee has filed written request for withdrawal of the respective appeals due to the reasons that they have filed application under “Direct Tax Vivad Se Vishwas Scheme-2024”, for settlement of disputes relating to tax arrears, in respect of the assessment years stated above. 3. Documentary evidence in Form

Shri Sunil Mehra, Amritsar vs. Assistant Commissioner of Income Tax Range-5, Amritsar

In the result, both the appeals filed by the assessees are dismissed as

ITA 397/ASR/2024[2017-18]Status: DisposedITAT Amritsar24 Mar 2025AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Written submissions

Section 250(6)Section 92(1)

Pinnacle Educationa and Immigration Consulting Private Limited, Jalandhar vs. Income Tax Officer Ward-1(1), Jalandhar

In the result, both the appeals filed by the assessees are dismissed as

ITA 368/ASR/2024[2018-19]Status: DisposedITAT Amritsar24 Mar 2025AY 2018-19

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Written submissions

Section 250(6)Section 92(1)

Rajwant Aulukh, Amritsar vs. ITO, Ward 2(1), Amritsar

In the result, both the appeals filed by the assessees are dismissed as

ITA 122/ASR/2024[2012-13]Status: DisposedITAT Amritsar24 Mar 2025AY 2012-13

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Written submissionsFor Respondent: Sh. Manpreet Singh Duggal, Sr. D.R

Section 250(6)Section 92(1)

assessee has filed written request for withdrawal of the respective appeals due to the reasons that they have filed application under "Direct Tax Vivad Se Vishwas Scheme-2024", for settlement of disputes relating to tax arrears, in respect of the assessment years stated above. 3. Documentary evidence in Form