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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

Kempenahally Bypanna Manjunath, Bangalore vs. Income Tax Officer, Ward-4(2)(3), Bangalore

In the result, the appeals of the assessee are dismissed as withdrawn

ITA 2429/BANG/2024[2020-21]Status: DisposedITAT Bangalore19 Mar 2025AY 2020-21

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

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

assessment years 2019-20 & 2020-21. 2. The ld. counsel for the assessee submitted that the assessee has opted for Direct Taxes Vivad Se Vishwas Scheme, 2024 [VSVS] and ITA No.2428 & 2429/Bang/2024 Page 2 of 3 the Department has issued Form 2 and the assessee has to pay tax accordingly

Kempenahally Bypanna Manjunath, Bangalore vs. Income Tax Officer, Ward-4(2)(3), Bangalore

In the result, the appeals of the assessee are dismissed as withdrawn

ITA 2428/BANG/2024[2019-2020]Status: DisposedITAT Bangalore19 Mar 2025AY 2019-2020

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

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

assessment years 2019-20 & 2020-21. 2. The ld. counsel for the assessee submitted that the assessee has opted for Direct Taxes Vivad Se Vishwas Scheme, 2024 [VSVS] and ITA No.2428 & 2429/Bang/2024 Page 2 of 3 the Department has issued Form 2 and the assessee has to pay tax accordingly

Shri Mayur Lamba, Rishikesh, Uttarakhand vs. 1) Commissioner of Income Tax (Appeal)-3, Noida and 2) CIT DCIT-CIT Cen Cir, Ddn, CIT(A)-Three, Noida and CIT-Cen Cir-Ddn

ITA 19/DDN/2024[2016-2017]Status: DisposedITAT Dehradun18 Mar 2025AY 2016-2017

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) Shri Mayur Lamba, Vs. Dcit/Acit, C/O. Mayur Collection Ii, Central Circle, Ghat Road, Rishikesh-249 Dehradun 201, Uttrakhand (Appellant) (Respondent) Pan:Aeapl5551P Assessee By : None Revenue By: Shri Mithun Shete, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 18/03/2025

For Appellant: NoneFor Respondent: Shri Mithun Shete, Sr. DR
Section 2Section 271(1)Section 92Section 93

Dehradun (hereinafter referred to as ‘ld. AO’). 2. The assessee filed a letter 25.02.2025 before us stating that it would be availing the Vivad Se Vishwas Scheme, 2024 introduced by the Statute to settle the tax disputes prevailing in these years for which declaration in form Shri Mayur Lamba No.2

Rajesh Kumar Jain HUF, Bhilwara vs. ITO Ward 1, Bhilwara

The appeal of the assessee is dismissed as withdrawn

ITA 955/JODH/2024[2016-17]Status: DisposedITAT Jodhpur18 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: None (Withdrawal Application)For Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 254(2)

moved an application wherein the Ld. Counsel for the Assessee submitted that since the assessee has moved an application under “The Direct Tax ‘Vivad Se Vishwas, 2024” Scheme and the Income Tax Department has since issued Form No. 2 dt. 21/01/2025, in response to the application filed by the assessee

Rajesh Kumar Jain HUF, Bhilwara vs. ITO Ward 1 Bhilwara, Bhilwara

The appeal of the assessee is dismissed as withdrawn

ITA 954/JODH/2024[2015-16]Status: DisposedITAT Jodhpur18 Mar 2025AY 2015-16

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: None (Withdrawal Application)For Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 254(2)

moved an application wherein the Ld. Counsel for the Assessee submitted that since the assessee has moved an application under “The Direct Tax ‘Vivad Se Vishwas, 2024” Scheme and the Income Tax Department has since issued Form No. 2 dt. 03/02/2025, in response to the application filed by the assessee

New Era Shipping and Logistics, Cochin vs. Assessing Officer, Cochin

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

ITA 639/COCH/2024[2017-2018]Status: DisposedITAT Cochin18 Mar 2025AY 2017-2018

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm Assessment Year: 2017-18 New Era Shipping & Logistics .......... Appellant Jairam & Sons Building, 6Th Cross Road Willingdon Island, Cochin 682020 [Pan: Aajfn8228L] Vs. The Income Tax Officer .......... Respondent Non-Corporate Wad-2(4) & Tps, Kochi Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 20.02.2025 Date Of Pronouncement: 18.03.2025

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). 2 New Era Shipping and Logistics Accordingly, we permit the assessee to withdraw the appeal with liberty to revive the appeal

Molley Jayaprakash, Trivandrum vs. ITO, Ward-1(2), Thiruvanathapuram

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

ITA 431/COCH/2024[2017-2018]Status: DisposedITAT Cochin18 Mar 2025AY 2017-2018

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm Assessment Year: 2017-18 Molley Jayaprakash .......... Appellant Tc 3/746, House No. 1, Kiran Garden Kairali Nagar, K.D. Rod, Muttada P.O. Thiruvananthapuram 695025 [Pan: Bbvpj0580P] Vs. The Income Tax Officer, Ward-1(2) .......... Respondent Aayakar Bhavan, Kawdiar P.O. Thiruvananthapuram 695003 Appellant By: Shri Suresh Kumar, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 17.02.2025 Date Of Pronouncement: 18.03.2025

For Appellant: Shri Suresh Kumar, CAFor Respondent: Smt. Leena Lal, Sr. D.R

appellant intends to withdraw the appeal, as the issue in the appeal is sought to be settled through Direct Tax 2 Molley Jayaprakash 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

Amit Kumar Vijay, Jaipur vs. ITO, Ward-6(4), Jaipur

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

ITA 1202/JPR/2024[2017-18]Status: DisposedITAT Jaipur18 Mar 2025AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Gautam Singh Choudhar, JCIT-DR

submit that the assessee wants to withdraw the above appeal since he has opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 for which Form No.2 has been issued by the PCIT-2, Jaipur. Copy of Form No.2 is enclosed for ready reference. 2 SHRI AMIT ... materials 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 reason the dispute is not settled in Vivad Se Vishwas Scheme

Amit Kumar Vijay, Jaipur vs. ITO, Ward-6(4), Jaipur

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

ITA 1201/JPR/2024[2017-18]Status: DisposedITAT Jaipur18 Mar 2025AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Gautam Singh Choudhar, JCIT-DR

submit that the assessee wants to withdraw the above appeal since he has opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 for which Form No.2 has been issued by the PCIT-2, Jaipur. Copy of Form No.2 is enclosed for ready reference. 2 SHRI AMIT ... materials 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 reason the dispute is not settled in Vivad Se Vishwas Scheme 2024, the assessee

Gyanchand Nemichand Jain, Secunderabad vs. ACIT., Circle-6(1), Hyderabad

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

ITA 956/HYD/2024[2018-19]Status: DisposedITAT Hyderabad18 Mar 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA K A Sai Prasad And Assessee Party-in-PersonFor Respondent: Dr. Sachin Kumar, Sr. AR

Learned Counsel for the Assessee vide letter dated 03.03.2025 submitted that the assessee had opted to settle the dispute under Direct Taxes Vivad Se Vishwas Scheme, 2024 and filed Form No.1 and received Form No.2 dated 25.02.2025 from the Department by determining refund amount of Rs.1,19,683/- in ITA.No ... 856/Hyd./2024. He further submitted that once the disputed issue is settled under Direct Taxes Vivad Se Vishwas Scheme, 2024, then, penalty levied on the said disputed addition does not survive as per the “Scheme” and accordingly, the appeal ITA.No.956/Hyd./2024 filed by the assessee against the penalty levied

Gyanchand Nemichand Jain, West Maredpally, Secunderabad vs. ACIT., Circle-6(1), Hyderabad

In the result, both the appeals of the assessee are

ITA 856/HYD/2024[2018-19]Status: DisposedITAT Hyderabad18 Mar 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA A. Srinivas appeared forFor Respondent: Dr. Sachin Kumar, Sr. AR

Learned Counsel for the Assessee vide letter dated 03.03.2025 submitted that the assessee had opted to settle the dispute under Direct Taxes Vivad Se Vishwas Scheme, 2024 and filed Form No.1 and received Form No.2 dated 25.02.2025 from the Department by determining refund amount of Rs.1,19,683/- in ITA.No ... 856/Hyd./2024. He further submitted that once the disputed issue is settled under Direct Taxes Vivad Se Vishwas Scheme, 2024, then, penalty levied on the said disputed addition does not survive as per the “Scheme” and accordingly, the appeal ITA.No.956/Hyd./2024 filed by the assessee against the penalty levied

DCIT, Circle-14(2), New Delhi vs. Kobelco Cranes India Pvt. Ltd., New Delhi

The appeals are dismissed

ITA 8245/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishraassessment Year: 2012-13 Acit, Vs Kobelco Cranes India Pvt. Ltd., Circle-14(2), C-20, South Extension, Room No.323, 3Rd Floor, Part-Ii, New Delhi. C.R. Building, New Delhi. Pan: Aaeck0664R Appellant Respondent Assessment Year: 2013-14 Kobelco Cranes India Pvt. Ltd., Vs Acit, (Merged With Kobelco Construction Circle-14(2), Room No.323, 3Rd Floor, Equipment India P. Ltd.) H-200, Sector-63, Noida, C.R. Building, New Delhi. Uttar Pradesh.

withdrawal of the instant appeals on the ground that for the impugned assessment years under consideration he has opted for settlement under Vivad Se Vishwas Scheme, 2024. A copy of Form no. 2 under the said 3 Kobelco Cranes India Pvt. Ltd. scheme in each of the appeal has also

Kobelco Cranes India Private Limited (Merged With Kobelco Construction Equipment India Private Limtied), Noida vs. ACIT, Circle-14(2), New Delhi

The appeals are dismissed

ITA 8019/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishraassessment Year: 2012-13 Acit, Vs Kobelco Cranes India Pvt. Ltd., Circle-14(2), C-20, South Extension, Room No.323, 3Rd Floor, Part-Ii, New Delhi. C.R. Building, New Delhi. Pan: Aaeck0664R Appellant Respondent Assessment Year: 2013-14 Kobelco Cranes India Pvt. Ltd., Vs Acit, (Merged With Kobelco Construction Circle-14(2), Room No.323, 3Rd Floor, Equipment India P. Ltd.) H-200, Sector-63, Noida, C.R. Building, New Delhi. Uttar Pradesh.

withdrawal of the instant appeals on the ground that for the impugned assessment years under consideration he has opted for settlement under Vivad Se Vishwas Scheme, 2024. A copy of Form no. 2 under the said 3 Kobelco Cranes India Pvt. Ltd. scheme in each of the appeal has also

DCIT Circle-14(2), New Delhi vs. Kobelco Cranes India Pvt. Ltd., New Delhi

The appeals are dismissed

ITA 7675/DEL/2019[2014-15]Status: DisposedITAT Delhi18 Mar 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishraassessment Year: 2012-13 Acit, Vs Kobelco Cranes India Pvt. Ltd., Circle-14(2), C-20, South Extension, Room No.323, 3Rd Floor, Part-Ii, New Delhi. C.R. Building, New Delhi. Pan: Aaeck0664R Appellant Respondent Assessment Year: 2013-14 Kobelco Cranes India Pvt. Ltd., Vs Acit, (Merged With Kobelco Construction Circle-14(2), Room No.323, 3Rd Floor, Equipment India P. Ltd.) H-200, Sector-63, Noida, C.R. Building, New Delhi. Uttar Pradesh.

withdrawal of the instant appeals on the ground that for the impugned assessment years under consideration he has opted for settlement under Vivad Se Vishwas Scheme, 2024. A copy of Form no. 2 under the said 3 Kobelco Cranes India Pvt. Ltd. scheme in each of the appeal has also

Kobelco Cranes India Pvt. Ltd., New Delhi vs. ACIT Tpo-2(2)(1), New Delhi

The appeals are dismissed

ITA 7370/DEL/2019[2014-15]Status: DisposedITAT Delhi18 Mar 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishraassessment Year: 2012-13 Acit, Vs Kobelco Cranes India Pvt. Ltd., Circle-14(2), C-20, South Extension, Room No.323, 3Rd Floor, Part-Ii, New Delhi. C.R. Building, New Delhi. Pan: Aaeck0664R Appellant Respondent Assessment Year: 2013-14 Kobelco Cranes India Pvt. Ltd., Vs Acit, (Merged With Kobelco Construction Circle-14(2), Room No.323, 3Rd Floor, Equipment India P. Ltd.) H-200, Sector-63, Noida, C.R. Building, New Delhi. Uttar Pradesh.

withdrawal of the instant appeals on the ground that for the impugned assessment years under consideration he has opted for settlement under Vivad Se Vishwas Scheme, 2024. A copy of Form no. 2 under the said 3 Kobelco Cranes India Pvt. Ltd. scheme in each of the appeal has also

Subodh Gupta, Delhi vs. ACIT, Circle-62(1), New Delhi

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

ITA 1742/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Mar 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Pradip Kumar Kediaआअसं.1742/िद"ी/2018(िन.व. 2014-15) Subodh Gupta, D-3, East Jyoti Nagar, Shahdara, Delhi 110093 ...... अपीलाथ"/Appellant Pan: Aevpg-4646-M बनाम Vs. Income Tax Officer, ..... "ितवादी/Respondent Ward 14(3), C.R Building, Delhi 110002 Assessee By : None Department By : Shri Sahil Kumar Bansal, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 18/03/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 18/03/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals) - 20, New Delhi (Hereinafter Referred To As 'The Cit(A)') Dated 28.02.2018, For Assessment Year 2014-15. 2. The Assessee Has Filed An Application Dated 31.01.2025 Stating That The Assessee Has Settled The Dispute In Appeal Under Vivad Se Vishwas Scheme 2024 (In Short ‘Vsvs’) & Furnished A Copy Of Form No. 1 Along With Application. The Assessee Thus, Prayed For Withdrawal Of Appeal.

For Appellant: NoneFor Respondent: Shri Sahil Kumar Bansal, Sr. DR

year 2014-15. 2. The assessee has filed an application dated 31.01.2025 stating that the assessee has settled the dispute in appeal under Vivad Se Vishwas Scheme 2024 (in Short ‘VSVS’) and furnished a copy of Form No. 1 along with application. The assessee thus, prayed for withdrawal of appeal

Vimal Kumar Garg, Jaipur vs. ITO WD 4(3), Jpr, Jaipur

In the result, the appeal of the assessee is allowed as indicated hereinabove

ITA 1351/JPR/2024[2015-16]Status: DisposedITAT Jaipur17 Mar 2025AY 2015-16

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

For Appellant: Shri Rajesh Kumar Kabra, CAFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT-DR
Section 250

filed beyond the prescribed period. 4. That the delay was due to the following bona fide reasons: -The Appellant had applied for the Vivad se Vishwas Scheme, 2020, and filed Forms 1 and 2 on 01.12.2020, with the assistance of his Chartered Accountant. However, due to technical glitches ... scheme. -In good faith, the Appellant deposited the tax amount of Rs. 2,64,869.00 on 26.10.2021 (within the due date) under the Vivad se Vishwas Scheme, 2020, despite the non-availability of Form 3. Upon receiving Form 3, the Appellant realized that there was a shortfall in the payment

Late Sh. Bansidhar Mehta Through Legal Heir Mohan Mehta, Kota vs. ITO, Ward-1(3), Kota

Appeal is hereby dismissed as

ITA 1196/JPR/2024[2010-11]Status: DisposedITAT Jaipur17 Mar 2025AY 2010-11

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C.Parwal, FCAFor Respondent: Shri Gautam Singh Choudhary, JCIT-Sr.DR
Section 143(3)Section 147

prayer for withdrawal of this appeal. The reason for withdrawal is that application has been filed to avail benefit of Direct Tax Vivad Se Vishwas Scheme, 2024. As mentioned in the application, Form 2 has already been issued by the PCIT, Udaipur. Its copy has been enclosed with the application ... aforesaid reason. Result 6. In view of the prayer of the appellant- applicant that resort has been made to Direct Tax Vivad Se Vishwas Scheme, 2024, this appeal is hereby dismissed as 3 LATE SHRI BANSIDHAR MEHTA THRU’ L/H SHRI MOHAN MEHTA VS ITO, WARD 1(3), KOTA having been

Baldev Singh, Model Town, Ambala City vs. Income Tax Officers, Ward-1, Income Tax Office, Ambala

In the result, appeals of the assessee are dismissed as

ITA 462/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh17 Mar 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Dhruv Goel,CAFor Respondent: Shri Rohit Sharma, CIT DR
Section 254(2)

assessees in both the appeals have filed an application for withdrawal of this appeal on the ground that he has availed benefit of 'Vivad Se Vishwas Scheme 2024’ ITA No.461 & 462/CHD/2024 A.Y. 2014-15 & 2015-16 2 and he has resolved the dispute with the Revenue under this Scheme. Necessary ... Considering the prayers of the assessees, both the appeals are 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

Baldev Singh, Model Town, Ambala City vs. Income Tax Officer, Ward-1, Income Tax Office, Ambala

In the result, appeals of the assessee are dismissed as

ITA 461/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh17 Mar 2025AY 2014-15

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Dhruv Goel,CAFor Respondent: Shri Rohit Sharma, CIT DR
Section 254(2)

assessees in both the appeals have filed an application for withdrawal of this appeal on the ground that he has availed benefit of 'Vivad Se Vishwas Scheme 2024’ ITA No.461 & 462/CHD/2024 A.Y. 2014-15 & 2015-16 2 and he has resolved the dispute with the Revenue under this Scheme. Necessary ... Considering the prayers of the assessees, both the appeals are 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