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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

Rajendrabhai Mohanlal Shah, Ahmedabad vs. The PCIT, Vadodara -1, Vadodara

In the result, the appeal of the assessee is dismissed under VSV scheme

ITA 222/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad20 Mar 2025AY 2018-19

Bench: S/Shri Sanjay Garg & Makarand V. Mahadeokarassessment Year : 2018-19 Rajendra Mohanlal Shah The Pr.Cit-1 C/O. Divyang J. Shah Vs Vadodra. 201,2Nd Floor, Devashish Complex Nr. Regenta Central Atarim Hotel, Off Cg Road Ahmedabad. Pan: Akyps 5939 E (Applicant) (Responent) Assessee By : Adjournment Application : Adjournment Application Revenue By सुनवाई क" तारीख/Date Of Hearing : 20/03/2025 घोषणा क" तारीख /Date Of Pronouncement: 20/03/2025

For Appellant: Adjournment Application
Section 143(3)Section 263

letter 2 dated 19.3.2025 on behalf of the assessee stating that the assessee has opted for settlement of the case under the Vivad Se Vishwas Scheme, 2024 and finally the ld.Pr.CIT has issued Form No.4 dated 30.1.2025 stating full and final settlement of the tax arrear in the case ... 20th March, 2025. In this regards, we would like to state that appellant has filed an application in Form 1 under Direct Tax Vivad Se Vishwas Scheme, 2024 and the same has been accepted by the Id Pr. CIT-1, Vadodara by issuing Form 2 under DTVSVS, 2024. The appellant

Dena India Private Limited, Pune vs. The Assistant Commissioner of Income Tax, Central Circle-1(2), Pune

In the result, the appeal of the assessee is dismissed as ‘Withdrawn’

ITA 529/PUN/2024[2013-14]Status: DisposedITAT Pune20 Mar 2025AY 2013-14

Bench: Dr. Manish Borad & Shri S.S. Viswanethra Raviassessment Year : 2013-14

For Appellant: Shri Rajat SoniFor Respondent: Shri Prakash L Pathade, CIT DR

assessee has filed a letter dated 17.03.2025 seeking withdrawal of the appeal on the ground that the assessee has opted for Vivad Se Vishwas Scheme, 2024 and has obtained Form No.2. 3. Ld. Departmental Representative has no objection for withdrawal of the appeal filed by the assessee. We therefore allow ... filed by it. However, it is made clear that in case the application of 2 Dana India Private Limited assessee is rejected under Vivad Se Vishwas Scheme, 2024 for any reason, the assessee is at liberty to move Miscellaneous Application for recalling of the appeal in accordance with

Gre Ren Limited, Jain Pipe Park vs. Pne 25 C 1, Jalgaon

In the result, the appeal of the assessee is dismissed

ITA 1077/PUN/2024[2020-21]Status: DisposedITAT Pune20 Mar 2025AY 2020-21

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

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P. Murkunde

assessee has requested to withdraw the appeal vide letter dated 11.02.2025 as the assessee has opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 for AY 2020-21. A copy of Form 1 and Form 2 is enclosed evidencing the same

Shri Praphull Kaluram Shivale, Pune vs. Central Circle2(4), Pune

In the result, both the appeals filed by the assessee are dismissed as “withdrawn”

ITA 1040/PUN/2024[2018-19]Status: DisposedITAT Pune20 Mar 2025AY 2018-19

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

For Appellant: S/Shri B.C. Malakar and Yuvraj ChavanFor Respondent: Shri Arvind Desai, Addl. CIT-DR

that the assessee filed an application seeking withdrawal of both the appeals on the ground that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In absence of any objection from the side of the Ld. DR, the request of the Ld. Counsel for the assessee seeking

Praphull Kaluram Shivale, Pune vs. Central Circle 2(4), Pune

In the result, both the appeals filed by the assessee are dismissed as “withdrawn”

ITA 1039/PUN/2024[2017-18]Status: DisposedITAT Pune20 Mar 2025AY 2017-18

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

For Appellant: S/Shri B.C. Malakar and Yuvraj ChavanFor Respondent: Shri Arvind Desai, Addl. CIT-DR

that the assessee filed an application seeking withdrawal of both the appeals on the ground that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In absence of any objection from the side of the Ld. DR, the request of the Ld. Counsel for the assessee seeking

Ganesh Gramastha Seva Mandal, Mumbai vs. ITO 102, Exem. Ward 1(3), Mumbai

In the result, the appeals of the assessee are dismissed

ITA 6416/MUM/2024[2016-17]Status: DisposedITAT Mumbai20 Mar 2025AY 2016-17

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

Section 250Section 254(2)

these cases stating that it wishes to withdraw the present appeal as it has since moved an application under the Direct tax “Vivad Se Vishwas” scheme 2024 and Form no. 2 has since been issued by the Competent authority and it has also deposited disputed tax demand so determined

Ganesh Gramastha Seva Mandal, Mumbai vs. ITO 102, Exem. Ward 1(3), Mumbai

In the result, the appeals of the assessee are dismissed

ITA 6415/MUM/2024[2015-16]Status: DisposedITAT Mumbai20 Mar 2025AY 2015-16

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

Section 250Section 254(2)

these cases stating that it wishes to withdraw the present appeal as it has since moved an application under the Direct tax “Vivad Se Vishwas” scheme 2024 and Form no. 2 has since been issued by the Competent authority and it has also deposited disputed tax demand so determined

Ganesh Gramashta Seva Mandal, Mumbai vs. ITO 102, Exem. Ward 1(3), Mumbai

In the result, the appeals of the assessee are dismissed

ITA 6414/MUM/2024[2013-14]Status: DisposedITAT Mumbai20 Mar 2025AY 2013-14

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

Section 250Section 254(2)

these cases stating that it wishes to withdraw the present appeal as it has since moved an application under the Direct tax “Vivad Se Vishwas” scheme 2024 and Form no. 2 has since been issued by the Competent authority and it has also deposited disputed tax demand so determined

Ganesh Gramastha Seva Mandal, Mumbai vs. ITO 102 Exem. Ward 1(3), Mumbai

In the result, the appeals of the assessee are dismissed

ITA 6413/MUM/2024[2012-13]Status: DisposedITAT Mumbai20 Mar 2025AY 2012-13

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

Section 250Section 254(2)

these cases stating that it wishes to withdraw the present appeal as it has since moved an application under the Direct tax “Vivad Se Vishwas” scheme 2024 and Form no. 2 has since been issued by the Competent authority and it has also deposited disputed tax demand so determined

Ganesh Gramastha Seva Mandal, Mumbai vs. ITO 102, Exem. Ward 1(3), Mumbai

In the result, the appeals of the assessee are dismissed

ITA 6412/MUM/2024[2011-12]Status: DisposedITAT Mumbai20 Mar 2025AY 2011-12

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

Section 250Section 254(2)

these cases stating that it wishes to withdraw the present appeal as it has since moved an application under the Direct tax “Vivad Se Vishwas” scheme 2024 and Form no. 2 has since been issued by the Competent authority and it has also deposited disputed tax demand so determined

Ganesh Gramastha Seva Mandal, Mumbai vs. ITO 102, Exem. Ward 1(3), Mumbai

In the result, the appeals of the assessee are dismissed

ITA 6411/MUM/2024[6411]Status: DisposedITAT Mumbai20 Mar 2025

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

Section 250Section 254(2)

these cases stating that it wishes to withdraw the present appeal as it has since moved an application under the Direct tax “Vivad Se Vishwas” scheme 2024 and Form no. 2 has since been issued by the Competent authority and it has also deposited disputed tax demand so determined

Uttam Kumar Jain, Banswara vs. ITO WD-1, Chittor

ITA 19/JODH/2023[2015-16]Status: DisposedITAT Jodhpur19 Mar 2025AY 2015-16

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Bleuttam Kumar Jain 409/01 Rati Talai, Banswara. Pan No. Aelpj0093H Assessee By Revenue By Date Of Hearing Date Of Pronouncement Vs.

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER AND

Ashmit Pulses Pvt. Ltd., Jagdalpur, Bastar vs. Income Tax Officer, Ward- Jagdalpur, Jagdalpur

In the result, appeal of the assessee is dismissed

ITA 32/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Mar 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.32/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 M/S. Ashmit Pulses Pvt. Ltd. Saraswati Anna Bhandar, Palace Road, Jagdalpur (C.G.)-494 001 Pan: Aakca0703H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Jagdalpur (C.G.) ……""यथ" / Respondent

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

grounds of appeal on record. 2. The Ld. Counsel for the assessee submitted that the assessee is opting for Vivad Se Vishwas Scheme, 2024 and filed an adjournment petition in this regard. That on a perusal of the adjournment petition, it is apparent that there is intention of the assessee ... simply adjourned. The view of the bench in such scenario is that as the assessee had already disclosed its intention to avail the Vivad se Vishwas Scheme, 2024 to redress its grievance, therefore, no purpose shall be served keeping the matter pending before the Tribunal. Therefore

Anil Kumar Bhalla, Lakhimpur Kheri vs. ITO Range-3(4), Lakhimpur Kheri-1

In the result, the appeal of the assessee is dismissed for statistical purposes

ITA 329/LKW/2024[2017-18]Status: DisposedITAT Lucknow19 Mar 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2017-18 Anil Kumar Bhalla V. The Income Tax Officer Main Road Range 3(4) Lakhimpur Kheri Lakhimpur-1 Tan/Pan:Abxpb3649L (Appellant) (Respondent) Appellant By: Shri K. R. Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 18 03 2025 Date Of Pronouncement: 19 03 2025 O R D E R

For Appellant: Shri K. R. Rastogi, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 92

assessee (Ld. A.R.) invited our attention to the application dated 29.11.2024, stating therein that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS, 2024) and Form No.2 (Certificate under sub-section (1) of section 92 of the Finance (No.2) Act, 2024 under DTVSVS, 2024 has been ... records with the liberty to the assessee to approach the Tribunal again in case the assessee’s application under Direct Tax Vivad Se Vishwas Scheme, 2024 is not finally accepted by the Department. 5. In the result, the appeal of the assessee is dismissed for statistical purposes. Order pronounced

M/S Novel Sugar Ltd, Kanpur vs. DCIT, CPC, Bengaluru

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

ITA 27/LKW/2022[2019-2020]Status: DisposedITAT Lucknow19 Mar 2025AY 2019-2020

Bench: Shri Kul Bharat & Shri Nikhil Choudharym/S. Novel Sugar Ltd Dcit, Centralized V. 123/355, Fazalganj, Kanpur- Processing Centre, 208012. Bangaluru. Pan:Aaccb2480N (Appellant) (Respondent)

For Appellant: Shri Ashish Jaiswal, AdvFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 143(1)Section 36(1)(va)Section 43B

very humbly submit before your honour that the issue in appeal is based on EPF/ESI and the appellant was considering to file for Vivad Se Vishwas Scheme to settle the litigation but tax payable in the Scheme is equivalent to the tax adjusted from refund while processing the return

ITO, Ward-4(1)(1), Ahmedabad vs. Shree Ramkrupa Finance Private Limited, Ahmedabad

In the result, the captioned appeals filed by the Department are dismissed as withdrawn

ITA 1426/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad19 Mar 2025AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Biren Shah, A.R. & Shri GulabFor Respondent: Shri Prathvi Raj Meena, CIT-DR & Ms
Section 91Section 92

assessee submitted before us that the assessee wants to withdraw the present appeal since it has opted to avail benefit of Vivad se Vishwas Scheme, 2024 and in his submission, the assessee has also enclosed copies of Form No. 1 and 2 issued by the Pr. CIT of Income ... Ahmedabad, approving the applications filed by the assessee under the Vivad se Vishwas Scheme, 2024. The Counsel for the assessee submitted before us ITA Nos. 1417&1426/Ahd/2024 ITO vs. Shree Ramkrupa Finance Pvt. Ltd. Asst.Year –2013-14 - 2 – that the assessees do not wish to pursue the present appeal since

Income Tax Officer, Ward- 4(1)(1), Ahmedabad vs. Shree Ramkrupa Finance Private Limited, Ahmedabad

In the result, the captioned appeals filed by the Department are dismissed as withdrawn

ITA 1417/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad19 Mar 2025AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Biren Shah, A.R. & Shri GulabFor Respondent: Shri Prathvi Raj Meena, CIT-DR & Ms
Section 91Section 92

assessee submitted before us that the assessee wants to withdraw the present appeal since it has opted to avail benefit of Vivad se Vishwas Scheme, 2024 and in his submission, the assessee has also enclosed copies of Form No. 1 and 2 issued by the Pr. CIT of Income ... Ahmedabad, approving the applications filed by the assessee under the Vivad se Vishwas Scheme, 2024. The Counsel for the assessee submitted before us ITA Nos. 1417&1426/Ahd/2024 ITO vs. Shree Ramkrupa Finance Pvt. Ltd. Asst.Year –2013-14 - 2 – that the assessees do not wish to pursue the present appeal since

Shubham Infra, Vadodara vs. DCIT, Circle-2(1)(1) (Previously Circle-3(1)), Vadodara

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

ITA 1092/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad19 Mar 2025AY 2015-16

Bench: Us That Assessee Has Applied In Form No. 2 Under The Direct Tax Vivad Se Vishwas Scheme, 2024 & Form No. 3 Is Awaited From The Department But Produced Form No. 2 With Acknowledgement No. 884760711260225, As Form No. 3 Is Not Produced As Of Now. Therefore Liberty Be Given To The Assessee If The Department Has Not Accepted The Vivad Se Vishwas Scheme, 2024. 3. Ld. Sr. D.R. Appearing For The Revenue Has No Objection In Withdrawing The Above Appeal.

Section 143(3)

Counsel Mr. Abbas Gulamhusainwala appearing for the assessee submitted before us that assessee has applied in Form No. 2 under the Direct Tax Vivad Se Vishwas Scheme, 2024 and Form No. 3 is awaited from the Department but produced Form No. 2 with Acknowledgement No. 884760711260225, as Form ... produced as of now. Therefore liberty be given to the assessee if the Department has not accepted the Vivad Se Vishwas Scheme, 2024. 3. Ld. Sr. D.R. appearing for the Revenue has no objection in withdrawing the above appeal. 4. Recording the above statement of both sides, the above appeal

Rajeev Sindhi, Hyderabad vs. ITO., Ward-3(1), Hyderabad

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

ITA 1263/HYD/2024[2020-21]Status: DisposedITAT Hyderabad19 Mar 2025AY 2020-21

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 271D

Representative (“AR”, for short) for the assessee, at the threshold of hearing, submitted, that as the assessee had opted for the “Direct Tax Vivad Se Vishwas Scheme, 2024" (“DTVSV”, for short) therefore, as per instructions he seeks to withdraw the captioned appeal. 3. Per contra, the Ld. Departmental Representative

Bharath Eranna, Bangalore vs. Income Tax Officer, Ward-3(2)(1), Bangalore

The appeal of the assessee is dismissed as withdrawn

ITA 153/BANG/2025[2018-19]Status: DisposedITAT Bangalore19 Mar 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Shri S.N. Shyanhog, AdvocateFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru

assessment year 2018-19. 2. At the outset, the ld. counsel for the assessee submitted that the assessee has opted for Direct Taxes Vivad Se Vishwas Scheme, 2024 [VSVS] and has filed Form 2 issued by the department and accordingly Page 2 of 2 assessee seeks withdrawal of the appeal