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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

Sh. Ranjit Singh, Panchkula vs. PCIT, Panchkula

In the result, appeals of the assessees are dismissed as

ITA 279/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh17 Mar 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 254(2)

assessees in all these appeals have filed an application for withdrawal of these appeals on the ground that they have availed benefit of 'Vivad Se Vishwas Scheme 2024’ and 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 Considering the prayers of the assessees, these appeals are dismissed as withdrawn because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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, assessees failed to avail the full benefit

Sh. Anil Kumar, Yamuna Nagar vs. PCIT, Panchkula

In the result, appeals of the assessees are dismissed as

ITA 277/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh17 Mar 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 254(2)

assessees in all these appeals have filed an application for withdrawal of these appeals on the ground that they have availed benefit of 'Vivad Se Vishwas Scheme 2024’ and 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 Considering the prayers of the assessees, these appeals are dismissed as withdrawn because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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, assessees failed to avail the full benefit

Smt. Paramjeet Kaur Legal Heir of Sh. Jaswant Singh, Panchkula vs. ITO, Ward No. 2, Panchkula

In the result, appeals of the assessees are dismissed as

ITA 393/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh17 Mar 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 254(2)

assessees in all these appeals have filed an application for withdrawal of these appeals on the ground that they have availed benefit of 'Vivad Se Vishwas Scheme 2024’ and 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 prayers of the assessees, these 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, assessees failed to avail the full benefit

Sh. Satish Kumar, Yamuna Nagar vs. ITO, Jagadhri

In the result, appeals of the assessees are dismissed as

ITA 357/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh17 Mar 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 254(2)

assessees in all these appeals have filed an application for withdrawal of these appeals on the ground that they have availed benefit of 'Vivad Se Vishwas Scheme 2024’ and 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 prayers of the assessees, these 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, assessees failed to avail the full benefit

Sanjaykumar Dalpatbhai Shah, Banaskantha vs. The ITO, Ward-4, Palanpur

In the result, the appeal filed by the Assessee is hereby

ITA 1922/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad17 Mar 2025AY 2012-13
For Appellant: Shri Aseem Thakkar, A.RFor Respondent: None
Section 143(3)

proceed to decide the matter. 3. The Ld. Counsel for the assessee has requested that the assessee has availed the benefit of Vivad Se Vishwas Scheme- 2024. The assessee has also filed Form No.1 and that Form No. 2 is awaited under the Direct Tax Vivad Se Vishwas Scheme

Amba Industries, Patan vs. The ITO, Ward-3, Patan

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

ITA 989/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad17 Mar 2025AY 2010-11

Bench: Shri Sanjay Garg (Judicial Member)

For Appellant: Shri Mehul Thakkar, A.RFor Respondent: None
Section 271(1)(c)

Vivad Se Vishvas Scheme- 2024. The assessee has also filed Form No.1 and Form No. 2 is awaited under the Direct Tax Vivad Se Vishwas Scheme, 2024. 4. In the light of written request made on behalf of the assessee, the appeal is dismissed as withdrawn. However, in the event

C.L.Agarwal Charitable Trust, Kolkata vs. ITO, Ward-1(1) Exemption, Kolkata

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

ITA 903/KOL/2024[2014-15]Status: DisposedITAT Kolkata17 Mar 2025AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 903/Kol/2024 Assessment Year: 2014-2015 C.L. Agarwal Charitable Trust,…...………Appellant 11A/1, Sunny Park, Ballygunge, Kolkata-700019 [Pan:Aaatc2106R] -Vs.- Assistant Director Of Income Tax,.……...Respondent Centralized Processing Centre

Trustee of the assessee-Trust filed a letter dated 11th February, 2012 stating that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 and Form 2, and Form 1 C.L. Agarwal Charitable Trust 3 issued

Narasimhaiah Keshavamurthy, Bengaluru vs. DCIT, Circle-7(1)(1), Bengaluru

Appeal of the assessee is dismissed as withdrawn

ITA 137/BANG/2025[2017-2018]Status: DisposedITAT Bangalore17 Mar 2025AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Year : 2017-18

For Appellant: NoneFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru

assessee has filed a letter seeking withdrawal of the present appeal on the ground that assessee has opted for Direct Taxes Vivad Se Vishwas Scheme, 2024 and has Page 2 of 2 filed Form 2 issued by the department evidencing Vivad Se Vishwas Scheme adoption by the assessee

The Jewellers Association, Bengaluru vs. Income-Tax Officer, (Exemptions), Ward-2, Bengaluru

In the result, the appeals filed by the Assessee are hereby dismissed under DTVSV 2024

ITA 862/BANG/2023[2015-16]Status: DisposedITAT Bangalore17 Mar 2025AY 2015-16

Bench: Shri Waseem Ahmed

For Appellant: Shri Pranay Sharma, AdvocateFor Respondent: Shri Ganesh R Ghale, Advocate – Standing

respectively. 2. In the present appeals, the assessee has contended that it intends to settle the dispute under Vivad Se Vishwas (VSV) Scheme 2024 introduced by the Government of India. Accordingly, during the course of the proceedings before us, the ld. Authorized Representative (AR) of ITA No.860-862/Bang/2023 Page ... process of settling the tax dispute in the appeals on hand and filed Form-2 as prescribed under the Direct Tax Vivad se Vishwas Scheme (DTVSV), 2024, issued by the Competent Authority in support of his contention. Accordingly, the ld. AR filed the letter dated 10-03-2025 requesting

The Jewellers Association, Bengaluru vs. Income-Tax Officer, (Exemptions), Ward-2, Bengaluru

In the result, the appeals filed by the Assessee are hereby dismissed under DTVSV 2024

ITA 861/BANG/2023[2014-15]Status: DisposedITAT Bangalore17 Mar 2025AY 2014-15

Bench: Shri Waseem Ahmed

For Appellant: Shri Pranay Sharma, AdvocateFor Respondent: Shri Ganesh R Ghale, Advocate – Standing

respectively. 2. In the present appeals, the assessee has contended that it intends to settle the dispute under Vivad Se Vishwas (VSV) Scheme 2024 introduced by the Government of India. Accordingly, during the course of the proceedings before us, the ld. Authorized Representative (AR) of ITA No.860-862/Bang/2023 Page ... process of settling the tax dispute in the appeals on hand and filed Form-2 as prescribed under the Direct Tax Vivad se Vishwas Scheme (DTVSV), 2024, issued by the Competent Authority in support of his contention. Accordingly, the ld. AR filed the letter dated 10-03-2025 requesting

The Jewellers Association, Bengaluru vs. Income-Tax Officer (Exemptions), Ward-2, Bengaluru

In the result, the appeals filed by the Assessee are hereby dismissed under DTVSV 2024

ITA 860/BANG/2023[2013-14]Status: DisposedITAT Bangalore17 Mar 2025AY 2013-14

Bench: Shri Waseem Ahmed

For Appellant: Shri Pranay Sharma, AdvocateFor Respondent: Shri Ganesh R Ghale, Advocate – Standing

respectively. 2. In the present appeals, the assessee has contended that it intends to settle the dispute under Vivad Se Vishwas (VSV) Scheme 2024 introduced by the Government of India. Accordingly, during the course of the proceedings before us, the ld. Authorized Representative (AR) of ITA No.860-862/Bang/2023 Page ... process of settling the tax dispute in the appeals on hand and filed Form-2 as prescribed under the Direct Tax Vivad se Vishwas Scheme (DTVSV), 2024, issued by the Competent Authority in support of his contention. Accordingly, the ld. AR filed the letter dated 10-03-2025 requesting

M/S General Motors Technical Centre India Private Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-3, Bangalore

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

ITA 3345/BANG/2018[2014-15]Status: DisposedITAT Bangalore17 Mar 2025AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2014-15

For Appellant: Shri Yishu Goel, ARFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 143(3)

letter of request for rescheduling of Page 2 of 3 hearing at a later date since the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS) and filed Form No.1 dated 30.1.2025 for the impugned AY 2014-15 (copy filed on record) and Form 2 is awaited

Juri Hema Mahanta, Guwahati vs. ITO Mumbai 30 (1) (5), Kautaliya Bhavan Mumbai

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

ITA 6431/MUM/2024[2011-12]Status: DisposedITAT Mumbai17 Mar 2025AY 2011-12

Bench: Shri Pawan Singh & Shri Girish Agarwalआयकरअपीलसं./Ita No. 6431/Mum/2024 (Ay 2011-12) (Physical Hearing) Juri Hema Mahanta, Ito, Ward 30(1)(5) Ward No. 51, 24, Zakir Hussian Path Mumbai बनाम Guwahati, Assam,Pin: 781036 Vs Pan : Ayqpm 6031M] अपीलाथी/Appellant प्रत्यथी /Respondent

Section 254(1)

hearing, the learned Authorised Representative (ld. AR) of the assessee submits that the assessee has applied for seeking the benefits of Direct Vivad Se Vishwas-2024 (DTVSV-2024) and has received Form No. 1 vide DIN/acknowledgement No. 809881590080123 dated 08.01.2025 and Form-2 dated 29.01.2025. The assessee has also paid

Owens-Corning (India) Private Limited, Mumbai vs. Deputy Commissioner of Income Tax 15(1)(1), Mumbai

In the result, appeal of the assessee is dismissed

ITA 4352/MUM/2024[2006-07]Status: DisposedITAT Mumbai17 Mar 2025AY 2006-07

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2006-07

For Appellant: Ms. Kinjal Mehta, ARFor Respondent: Shri Soumendu Kumar Dash, Sr. DR
Section 143(3)Section 32

dated 10.03.2025, wherein it has opted to resolve the dispute in this appeal 4 Owens-Corning (India) Pvt. Ltd.; AY 2006-07 under Vivad Se Vishwas Scheme-2024’ (VSV, 2024 scheme). Assessee has filed Form-1 dated 31.01.2025 against which the designed authority has issued a certificate in Form ... 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. 5. In the result, appeal of the assessee is dismissed. Order

Sujal Scientific Impex, Ahmedabad vs. The ITO, Ward-5(2)(3), Ahmedabad

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

ITA 1873/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad13 Mar 2025AY 2017-18

Bench: Itat In Accordance With Law.

Assessment Year 2017-18. 2. At the outset, we find that the assessee vide letter dated 11.03.2025 submitted that he has opted for Vivad Se Vishwas I.T.A No. 1873/Ahd/2024 A.Y. 2017-18 Page No 2 Scheme and consequently requested that his application for withdrawal of appeal may please be granted ... assessee has filed Form No.1 under the Direct Tax Vivad Se Vishwas Scheme, 2024. 3. The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee. 4. In the light of written requests made

Nishit Maheshkumar Shah, Ahmedabad vs. The Income Tax Officer, Ward-1(3)(1)(Previous Ward- 5(2)(3)), Ahmedabad

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

ITA 1008/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad13 Mar 2025AY 2014-15

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year: 2014-15

Delhi for the Assessment Years 2014-15. 2. The assessee filed letter dated 02.01.2025 stating therein that the assessee opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and filed Form No.1. Form No.2 is awaited and hence requesting that once Form No.2 is received, the assessee will withdraw

Krishna Kumar Tekriwal, Kolkata vs. ITO, Ward - 25(4), Kolkata

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

ITA 987/KOL/2024[2015-2016]Status: DisposedITAT Kolkata13 Mar 2025AY 2015-2016

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Income Tax Officer, Krishna Kumar Tekriwal Ward 25(4), Kolkata, 20/1, 1St Floor, 2, Gariahat Road, (South), Ashutosh Chowdhury Avenue, Vs. 1St Floor, Aayakar Bhawan Kolkata - 700019 Dakshin, Kolkata - 700068 (Respondent) (Appellant) Pan No. Abvpt7333F Assessee By : Shri Amit Agarwal, Ar Revenue By : Shri Kapil Mondal,Addl. Cit (Dr) Date Of Hearing: 04.03.2025 Date Of Pronouncement : 13.03.2025 O R D E R Per Rajesh Kumar, Am: This Is An Appeal Preferred By The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter Referred To As The “Ld. Cit(A)”] Dated 04.03.2024 For The Ay 2015-16. 02. 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 Filing Form No.1, With The Competent Authority & Therefore, Prayed Before The Bench That The Assessee May Be Allowed To Withdraw This Appeal To Which The Ld. Dr Did Not Oppose.

For Appellant: Shri Amit Agarwal, ARFor Respondent: Shri Kapil Mondal,Addl. CIT (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

Food Research and Analysis Centre, New Delhi vs. ITO, Ward 1(1), New Delhi

In the result, appeals of the Assessee and Revenue are

ITA 1191/DEL/2023[2011-12]Status: DisposedITAT Delhi13 Mar 2025AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshिनधा"रणवष"/Assessment Year:2013-14 बनाम Kobelco Construction Equipment Commissioner Of Income India P. Ltd. Vs. Tax (Appeals)-44, Room No.114, 1St Floor, H-200, Sector-63, Noida, Uttar Pradesh. Block-B, Civic Centre, Minto Road, New Delhi. Pan No.Aacck9469N अपीलाथ" Appellant ""यथ"/Respondent & िनधा"रणवष"/Assessment Year:2013-14 बनाम Acit, Kobelco Construction Equipment India P. Ltd. Circle-13(1), Vs. C-20, South Extension, Part-Ii, New Delhi. Room No.316-A, C.R. Building, I.P. Estate, New Delhi. Pan No. Aacck9469N अपीलाथ" Appellant ""यथ"/Respondent

assessee through letter dated 15.07.2025 submitted that it had opted to settle the disputes in appeal through Direct Tax Vivad se Vishwas Scheme, 2024 and accordingly Form 1 has been filed for the assessment year 2013-14. A copy of Form 1 is placed on record. The Counsel thus, submitted

Lala Guari Mal Butail Trust, Palampur vs. ITO (E), Solan

The appeal of the assessee is dismissed as withdrawn

ITA 227/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh12 Mar 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 227/Chd/2024 निर्धारण वर्ष / Assessment Year: 2014-15 Lala Guari Mal Butail Trust बनाम The ITO (Exemptions) C/o Bundla Tea Estate, PO Bundla, Solan Palampur, Himachal Pradesh- 176061 स्थायी लेखा सं. / PAN NO: AAATL3208R अपीलार्थी/Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : None(Withdrawal Application) राजस्व की ओर से / Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई की

For Appellant: None( Withdrawal Application)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
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. 24/02/2025, in response to the application filed by the assessee

Aura Builders & Developers, Chandigarh vs. DCIT, Cl-4(1), Chandigarh

In the result, appeals of the assessee are dismissed as

ITA 310/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh12 Mar 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: None (withdrawal application )For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr.DR
Section 254(2)

respectively. 2. The assessee has filed applications for withdrawal of these appeals 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 certificates in Form No.2 under Rule 5 have been issued ... record. 3. Considering the prayer of the assessee, these 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