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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

Vinaya Kumar, Mangalore vs. ACIT-Circle-1(1) & Tps, Mangaluru

ITA 2178/BANG/2024[2013-14]Status: DisposedITAT Bangalore12 Dec 2025AY 2013-14

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubey

For Appellant: Smt. Vanaja, Advocate
Section 143(3)Section 144

dismissed the appeal of the Assessee infructuous as according to the database it was shown that Assessee has obtained settlement of dispute under Vivad se Vishwas Scheme. The Assessee filed appeals before the ITAT which were originally dismissed by the another bench on the ground of the jurisdiction, later transferred ... without verifying the facts that the dispute in the Appeal has not been settled on account of non-payment of tax determined under Vivad se Vishwas Scheme. ITA Nos. 2178-2180/Bang/2024 Page 3 of 5 5. The Ld. Authorized Representative submitted that, that identical issue arose before the coordinate

Bharti Telemedia Limited, New Delhi vs. DCIT, Circle-4(2), New Delhi

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 624/DEL/2024[2021-22]Status: DisposedITAT Delhi12 Dec 2025AY 2021-22

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

company had already (prior to the decision of the apex Court) settled the appeal pertaining to assessment year 2010-11 under Direct Tax Vivad se Vishwas Scheme, 2020 (DTVSV), Copy of Form 5 issued under the DTVSV in this regard is placed at page 671 of the paperbook. The Revenue

DCIT, Circle 4(2), New Delhi vs. M/S Bharti Telemedia Ltd, New Delhi

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 4966/DEL/2024[2020-21]Status: DisposedITAT Delhi12 Dec 2025AY 2020-21

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

company had already (prior to the decision of the apex Court) settled the appeal pertaining to assessment year 2010-11 under Direct Tax Vivad se Vishwas Scheme, 2020 (DTVSV), Copy of Form 5 issued under the DTVSV in this regard is placed at page 671 of the paperbook. The Revenue

Bharti Telemedia Limited, New Delhi vs. DCIT, Circle-4(2), New Delhi

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 4960/DEL/2024[2020-21]Status: DisposedITAT Delhi12 Dec 2025AY 2020-21

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

company had already (prior to the decision of the apex Court) settled the appeal pertaining to assessment year 2010-11 under Direct Tax Vivad se Vishwas Scheme, 2020 (DTVSV), Copy of Form 5 issued under the DTVSV in this regard is placed at page 671 of the paperbook. The Revenue

DCIT, Circle 4(2), New Delhi vs. Ms Bharti Telemedia Ltd, New Delhi

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 4868/DEL/2024[2016-17]Status: DisposedITAT Delhi12 Dec 2025AY 2016-17

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

company had already (prior to the decision of the apex Court) settled the appeal pertaining to assessment year 2010-11 under Direct Tax Vivad se Vishwas Scheme, 2020 (DTVSV), Copy of Form 5 issued under the DTVSV in this regard is placed at page 671 of the paperbook. The Revenue

A R Wealth Advisory Services Pvt. Ltd., Gorakhpur vs. Income Tax Officer, National Faceless Assessment Centre, Delhi

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

ITA 54/VNS/2024[2015-2016]Status: HeardITAT Varanasi11 Dec 2025AY 2015-2016

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri Subham Singh, CAFor Respondent: Shri G. P. Singh, Sr. Dr
Section 250

outset, the Ld. Counsel for the assessee submitted that the dispute has been settled under the Direct Tax Vivad se Vishwas Scheme, 2024 and prayed for withdrawal of the appeals. And a letter dated 29.01.2025 along with Form no. 2 is placed on record. The relevant contents of the letter ... However, it may please be noted that in order to avoid further litigation and to settle the disputes, we have opted for the Vivad Se Vishwas Scheme as introduced by the Government of India under The Direct Tax Vivad Se Viswas Act, 2024 and have filed the Form

A R Wealth Advisory Services Pvt. Ltd., Gorakhpur vs. Income Tax Officer, National Faceless Assessment Centre, Delhi

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

ITA 53/VNS/2024[2014-2015]Status: HeardITAT Varanasi11 Dec 2025AY 2014-2015

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri Subham Singh, CAFor Respondent: Shri G. P. Singh, Sr. Dr
Section 250

outset, the Ld. Counsel for the assessee submitted that the dispute has been settled under the Direct Tax Vivad se Vishwas Scheme, 2024 and prayed for withdrawal of the appeals. And a letter dated 29.01.2025 along with Form no. 2 is placed on record. The relevant contents of the letter ... However, it may please be noted that in order to avoid further litigation and to settle the disputes, we have opted for the Vivad Se Vishwas Scheme as introduced by the Government of India under The Direct Tax Vivad Se Viswas Act, 2024 and have filed the Form

Grupo Antolin Irausa S.A., Pune vs. Assistant Commissioner of Income-Tax (Intl. Tax.), Circle-1, Pune

In the result, both the above captioned appeals filed by the assessee stand dismissed as ‘withdrawn’

ITA 81/PUN/2022[2016-17]Status: DisposedITAT Pune11 Dec 2025AY 2016-17

Bench: SHRI DR. DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Withdrawal LetterFor Respondent: Shri Praksh L. Pathade

application seeking withdrawal of the above captioned appeals in the light of the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and in this regard copies of Form 1 and Form 2 under DTVSVS, 2024 also filed by the assessee. 3. Ld. DR raised ... 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. as withdrawn. 5. In the result, both the above captioned appeals filed by the assessee stand dismissed as ‘withdrawn’. Order

Grupo Antolin Irausa S.A, Pune vs. Assistant Commissioner of Income-Tax, (It), Circle - 1, Pune

In the result, both the above captioned appeals filed by the assessee stand dismissed as ‘withdrawn’

ITA 1733/PUN/2019[2015-16]Status: DisposedITAT Pune11 Dec 2025AY 2015-16

Bench: SHRI DR. DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Withdrawal LetterFor Respondent: Shri Praksh L. Pathade

application seeking withdrawal of the above captioned appeals in the light of the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and in this regard copies of Form 1 and Form 2 under DTVSVS, 2024 also filed by the assessee. 3. Ld. DR raised ... 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. as withdrawn. 5. In the result, both the above captioned appeals filed by the assessee stand dismissed as ‘withdrawn’. Order

B.G.M. Consortium Limited, Kolkata vs. PCIT, Kolkata 1, Kolkata

In the result, appeals of the assessee in ITA

ITA 2288/KOL/2025[2012-2013]Status: DisposedITAT Kolkata10 Dec 2025AY 2012-2013

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.2287 & 2288/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2011-2012 & 2012-2013) & आयकर अपील सं/Ita No.1531 & 1532/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2011-2012 & 2012-2013) B.G.M. Consortium Limited, Vs P.C.I.T. Kolkata-1/ Room No.1014/145, 10Th Floor, Acit, Circle-7(1), Kolkata Kirishna Building, 224 Ajc Bose Road, Kolkata West Bengal-700 017 Pan No. :Aaccb 2065 R (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By Shri Miraz D. Shah, Ar रधजस्व की ओर से /Revenue By : None सुनवाई की तारीख / Date Of Hearing : 10/12/2025 घोषणा की तारीख/Date Of Pronouncement : 10/12/2025 आदेश / O R D E R Per Bench :

For Respondent: None
Section 263

order of the ld. CIT(A), NFAC thereby dismissing both appeals of the assessee holding that the assessee has opted for the Vivad Se Vishwas Scheme (VSVS) 2020. 7. It was submitted by the Ld.AR that the Ld.CIT(A) has dismissed the appeals of the assessee on the ground that

B.G.M. Consortium Limited, Kolkata vs. PCIT, Kolkata 1, Kolkata

In the result, appeals of the assessee in ITA

ITA 2287/KOL/2025[2011-2012]Status: DisposedITAT Kolkata10 Dec 2025AY 2011-2012

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.2287 & 2288/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2011-2012 & 2012-2013) & आयकर अपील सं/Ita No.1531 & 1532/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2011-2012 & 2012-2013) B.G.M. Consortium Limited, Vs P.C.I.T. Kolkata-1/ Room No.1014/145, 10Th Floor, Acit, Circle-7(1), Kolkata Kirishna Building, 224 Ajc Bose Road, Kolkata West Bengal-700 017 Pan No. :Aaccb 2065 R (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By Shri Miraz D. Shah, Ar रधजस्व की ओर से /Revenue By : None सुनवाई की तारीख / Date Of Hearing : 10/12/2025 घोषणा की तारीख/Date Of Pronouncement : 10/12/2025 आदेश / O R D E R Per Bench :

For Respondent: None
Section 263

order of the ld. CIT(A), NFAC thereby dismissing both appeals of the assessee holding that the assessee has opted for the Vivad Se Vishwas Scheme (VSVS) 2020. 7. It was submitted by the Ld.AR that the Ld.CIT(A) has dismissed the appeals of the assessee on the ground that

B.G.M. Consortium Limited, Kolkata vs. A.C.I.T., Circle - 7(1), Kolkata

In the result, appeals of the assessee in ITA

ITA 1532/KOL/2025[2012-2013]Status: DisposedITAT Kolkata10 Dec 2025AY 2012-2013

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.2287 & 2288/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2011-2012 & 2012-2013) & आयकर अपील सं/Ita No.1531 & 1532/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2011-2012 & 2012-2013) B.G.M. Consortium Limited, Vs P.C.I.T. Kolkata-1/ Room No.1014/145, 10Th Floor, Acit, Circle-7(1), Kolkata Kirishna Building, 224 Ajc Bose Road, Kolkata West Bengal-700 017 Pan No. :Aaccb 2065 R (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By Shri Miraz D. Shah, Ar रधजस्व की ओर से /Revenue By : None सुनवाई की तारीख / Date Of Hearing : 10/12/2025 घोषणा की तारीख/Date Of Pronouncement : 10/12/2025 आदेश / O R D E R Per Bench :

For Respondent: None
Section 263

order of the ld. CIT(A), NFAC thereby dismissing both appeals of the assessee holding that the assessee has opted for the Vivad Se Vishwas Scheme (VSVS) 2020. 7. It was submitted by the Ld.AR that the Ld.CIT(A) has dismissed the appeals of the assessee on the ground that

B.G.M. Consortium Limited, Kolkata vs. A.C.I.T., Circle - 7(1), Kolkata

In the result, appeals of the assessee in ITA

ITA 1531/KOL/2025[2011-2012]Status: DisposedITAT Kolkata10 Dec 2025AY 2011-2012

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.2287 & 2288/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2011-2012 & 2012-2013) & आयकर अपील सं/Ita No.1531 & 1532/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2011-2012 & 2012-2013) B.G.M. Consortium Limited, Vs P.C.I.T. Kolkata-1/ Room No.1014/145, 10Th Floor, Acit, Circle-7(1), Kolkata Kirishna Building, 224 Ajc Bose Road, Kolkata West Bengal-700 017 Pan No. :Aaccb 2065 R (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By Shri Miraz D. Shah, Ar रधजस्व की ओर से /Revenue By : None सुनवाई की तारीख / Date Of Hearing : 10/12/2025 घोषणा की तारीख/Date Of Pronouncement : 10/12/2025 आदेश / O R D E R Per Bench :

For Respondent: None
Section 263

order of the ld. CIT(A), NFAC thereby dismissing both appeals of the assessee holding that the assessee has opted for the Vivad Se Vishwas Scheme (VSVS) 2020. 7. It was submitted by the Ld.AR that the Ld.CIT(A) has dismissed the appeals of the assessee on the ground that

Vikash Agarwal, Kolkata vs. I.T.O., Ward - 61(3), Kolkata

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

ITA 1896/KOL/2024[2014-2015]Status: DisposedITAT Kolkata10 Dec 2025AY 2014-2015

Bench: Shri George Mathan & Shri Rakesh Mishra

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

dated 02.08.2024. 2. At the outset, it was informed by the Ld. AR that the assessee has availed the Direct Tax Vivad se Vishwas Scheme, 2024 (in short the ‘DTVSV Scheme’) and Form-2 dated 18.02.2025 has also been received by the assessee and the due taxes have been paid ... Assessment Year: 2014-15 Vikash Agarwal. 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

Patel Engineering Limited (Successor of Patel Hydro Power Private Limited), Maharashtra vs. DCIT (TDS), Uttar Pradesh

In the result, assessee‟s appeal is allowed with the aforesaid direction

ITA 6534/MUM/2025[2013-14]Status: DisposedITAT Mumbai10 Dec 2025AY 2013-14

Bench: Shri Narender Kumar Choudhrya N D Shri Bijayananda Prusethpatel Hydro Power Private Ltd. Dcit(Tds) Patel Estate Road, S.V. Road Aayakar Bhavan Off. Jogeshwari West Vs. Sector 24 Mumbai-400 102. Noida, Up Pan : Aaacp2567L Appellant Respondent Assessee By : Shri Mayur Kisnadwala Revenue By : Shri Virabhadra Mahajan Date Of Hearing : 10/12/2025 Date Of : 10/12/2025 Pronouncement O R D E R Per Narender Kumar Choudhry (Jm) :-

For Appellant: Shri Mayur KisnadwalaFor Respondent: Shri Virabhadra Mahajan
Section 154Section 201Section 250

Commissioner, who somehow dismissed the same as ‘dismissed as withdrawn’ by considering the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme 2020 and submitted Form No. 5 issued by Ld. PCIT-2, Mumbai, vide acknowledgement No. 358145780240521 dated 24.5.2021, whereas it is fact as demonstrated

Amish Anantrai Modi, Mumbai vs. Central Circel 2(1), Mumbai

In the result, both the appeals of the assessee bearing ITA No

ITA 6281/MUM/2025[2011-2012]Status: DisposedITAT Mumbai09 Dec 2025AY 2011-2012

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Ravi DasijaFor Respondent: Shri Surendra Mohan (SR DR)
Section 143(1)Section 143(3)Section 250Section 4(2)Section 5(1)

upheld the additions. At the appellate stage, the assessee opted for settlement under section 4(2) of the Direct Tax Vivad se Vishwas Act, 2020 (“DTVSVA”). Consequently, as per section 5(1), the appeal pending before the Ld. CIT(A) was deemed to be withdrawn upon issuance of Form

Shri Alpesh Narendra Shah, Mumbai vs. ACIT, 24(1), Mumbai

In the result, both the appeals of the assessee bearing ITA No

ITA 5142/MUM/2025[2016-17]Status: DisposedITAT Mumbai09 Dec 2025AY 2016-17

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Ravi DasijaFor Respondent: Shri Surendra Mohan (SR DR)
Section 143(1)Section 143(3)Section 250Section 4(2)Section 5(1)

upheld the additions. At the appellate stage, the assessee opted for settlement under section 4(2) of the Direct Tax Vivad se Vishwas Act, 2020 (“DTVSVA”). Consequently, as per section 5(1), the appeal pending before the Ld. CIT(A) was deemed to be withdrawn upon issuance of Form

Shri Alpesh Narendra Shah, Mumbai vs. ACIT24(1), Mumbai

In the result, both the appeals of the assessee bearing ITA No

ITA 5141/MUM/2025[2013-14]Status: DisposedITAT Mumbai09 Dec 2025AY 2013-14

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Ravi DasijaFor Respondent: Shri Surendra Mohan (SR DR)
Section 143(1)Section 143(3)Section 250Section 4(2)Section 5(1)

upheld the additions. At the appellate stage, the assessee opted for settlement under section 4(2) of the Direct Tax Vivad se Vishwas Act, 2020 (“DTVSVA”). Consequently, as per section 5(1), the appeal pending before the Ld. CIT(A) was deemed to be withdrawn upon issuance of Form

Satbir Kumar Sarlia, Thane vs. Ward 3(2) Thane, Thane

In the result, appeal filed by the assessee stands partly allowed for statistical purposes

ITA 5824/MUM/2025[2011-2012]Status: DisposedITAT Mumbai05 Dec 2025AY 2011-2012

Bench: Smt. Beena Pillai () & Ms. Padmathy S. ()

Section 144Section 154Section 250Section 253Section 269Section 271DSection 27I

occurred due to bonafide reasons which were beyond the control of the appellant, as detailed hereunder. 3. The appellant opted for the Vivad Se Vishwas (VSV) Scheme under the VSV Act, 2020 in relation to the quantum order passed under section 144 r.w.s. 147 for AY 2011-12 by duly

Pusa Nanda Kumar, Hyderabad vs. Deputy Commissioner of Income Tax Central Circle3-(1), Hyderabad

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 154/HYD/2021[2007-08]Status: DisposedITAT Hyderabad28 Nov 2025AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.154/Hyd/2021 (िनधा"रण वष"/Assessment Year 2007-2008) Sri Pusa Nanda Kumar, The Dcit, Hyderabad - 500001. Central Circle-3(1), Vs. Hyderabad – 500 004. Pan Acupp6100E (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca P Murali Mohan Rao राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: CA P Murali Mohan RaoFor Respondent: MS U Mini Chandran, CIT-DR
Section 131Section 153ASection 50CSection 68

that the matter did not rest even at the stage of advice of the Chartered Accountant, but, the assessee also opted for Vivad se Vishwas Scheme to settle the dispute by filing declaration in Form-1 on 25.12.2020. However, the said application was rejected by the Competent Authority ... that prosecution proceedings u/sec.276C(2) were initiated and that assessee was found not 7 ITA.No.154/Hyd./2021 eligible for filing the application under Vivad se Vishwas Scheme 2020. Thus, the learned Authorised Representative of the Assessee has submitted that when the application filed under Vivad se Vishwas Scheme for settlement