← All Phrases

“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

Spruce Enterprises Private Limited, Ichalkaranji vs. DCIT-CPC-TDS, Ghaziabad

In the result, all the 23 appeals of the assessee are dismissed as ‘Withdrawn’

ITA 2828/PUN/2024[2019-20]Status: DisposedITAT Pune12 Mar 2025AY 2019-20

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Arvind Desai, Addl.CIT DR
Section 234ESection 250

notice of hearing. However the assessee has filed the letters dated 29.01.2025 intimating that the assessee has opted under ‘The Direct Tax Vivad Se Vishwas 2024’ for settlement of the dispute and has submitted Form No.1 in all these appeals on 31st December, 2024 and Spruce Enterprises Pvt. Ltd., awaiting ... revive the appeals. 4. In view thereof, considering that the assessee for settlement of the dispute has opted under ‘The Direct Tax Vivad Se Vishwas 2024’ by filing Form No.1 on 31.12.2024 and since almost two months had already elapsed from the date of filing Form No.1, it is presumed

Spruce Enterprises Private Limited, Ichalkaranji vs. DCIT-CPC-TDS, Ghaziabad

In the result, all the 23 appeals of the assessee are dismissed as ‘Withdrawn’

ITA 2827/PUN/2024[2019-20]Status: DisposedITAT Pune12 Mar 2025AY 2019-20

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Arvind Desai, Addl.CIT DR
Section 234ESection 250

notice of hearing. However the assessee has filed the letters dated 29.01.2025 intimating that the assessee has opted under ‘The Direct Tax Vivad Se Vishwas 2024’ for settlement of the dispute and has submitted Form No.1 in all these appeals on 31st December, 2024 and Spruce Enterprises Pvt. Ltd., awaiting ... revive the appeals. 4. In view thereof, considering that the assessee for settlement of the dispute has opted under ‘The Direct Tax Vivad Se Vishwas 2024’ by filing Form No.1 on 31.12.2024 and since almost two months had already elapsed from the date of filing Form No.1, it is presumed

Spruce Enterprises Private Limited, Ichalkaranji vs. DCIT-CPC-TDS, Ghaziabad

In the result, all the 23 appeals of the assessee are dismissed as ‘Withdrawn’

ITA 2826/PUN/2024[2018-19]Status: DisposedITAT Pune12 Mar 2025AY 2018-19

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Arvind Desai, Addl.CIT DR
Section 234ESection 250

notice of hearing. However the assessee has filed the letters dated 29.01.2025 intimating that the assessee has opted under ‘The Direct Tax Vivad Se Vishwas 2024’ for settlement of the dispute and has submitted Form No.1 in all these appeals on 31st December, 2024 and Spruce Enterprises Pvt. Ltd., awaiting ... revive the appeals. 4. In view thereof, considering that the assessee for settlement of the dispute has opted under ‘The Direct Tax Vivad Se Vishwas 2024’ by filing Form No.1 on 31.12.2024 and since almost two months had already elapsed from the date of filing Form No.1, it is presumed

Spruce Enterprises Private Limited, Ichalkarnaji vs. DCIT-CPC-TDS, Ghaziabad

In the result, all the 23 appeals of the assessee are dismissed as ‘Withdrawn’

ITA 2825/PUN/2024[2018-19]Status: DisposedITAT Pune12 Mar 2025AY 2018-19

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Arvind Desai, Addl.CIT DR
Section 234ESection 250

notice of hearing. However the assessee has filed the letters dated 29.01.2025 intimating that the assessee has opted under ‘The Direct Tax Vivad Se Vishwas 2024’ for settlement of the dispute and has submitted Form No.1 in all these appeals on 31st December, 2024 and Spruce Enterprises Pvt. Ltd., awaiting ... revive the appeals. 4. In view thereof, considering that the assessee for settlement of the dispute has opted under ‘The Direct Tax Vivad Se Vishwas 2024’ by filing Form No.1 on 31.12.2024 and since almost two months had already elapsed from the date of filing Form No.1, it is presumed

Spruce Enterprises Private Limited, Ichalkaranji vs. DCIT-CPC-TDS, Ghaziabad

In the result, all the 23 appeals of the assessee are dismissed as ‘Withdrawn’

ITA 2824/PUN/2024[2018-19]Status: DisposedITAT Pune12 Mar 2025AY 2018-19

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Arvind Desai, Addl.CIT DR
Section 234ESection 250

notice of hearing. However the assessee has filed the letters dated 29.01.2025 intimating that the assessee has opted under ‘The Direct Tax Vivad Se Vishwas 2024’ for settlement of the dispute and has submitted Form No.1 in all these appeals on 31st December, 2024 and Spruce Enterprises Pvt. Ltd., awaiting ... revive the appeals. 4. In view thereof, considering that the assessee for settlement of the dispute has opted under ‘The Direct Tax Vivad Se Vishwas 2024’ by filing Form No.1 on 31.12.2024 and since almost two months had already elapsed from the date of filing Form No.1, it is presumed

Spruce Enterprises Private Limited, Ichalkaranji vs. DCIT-CPC-TDS, Ghaziabad

In the result, all the 23 appeals of the assessee are dismissed as ‘Withdrawn’

ITA 2823/PUN/2024[2018-19]Status: DisposedITAT Pune12 Mar 2025AY 2018-19

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Arvind Desai, Addl.CIT DR
Section 234ESection 250

notice of hearing. However the assessee has filed the letters dated 29.01.2025 intimating that the assessee has opted under ‘The Direct Tax Vivad Se Vishwas 2024’ for settlement of the dispute and has submitted Form No.1 in all these appeals on 31st December, 2024 and Spruce Enterprises Pvt. Ltd., awaiting ... revive the appeals. 4. In view thereof, considering that the assessee for settlement of the dispute has opted under ‘The Direct Tax Vivad Se Vishwas 2024’ by filing Form No.1 on 31.12.2024 and since almost two months had already elapsed from the date of filing Form No.1, it is presumed

Spruce Enterprises Private Limited, Ichalkaranji vs. DCIT-CPC-TDS, Ghaziabad

In the result, all the 23 appeals of the assessee are dismissed as ‘Withdrawn’

ITA 2822/PUN/2024[2017-18]Status: DisposedITAT Pune12 Mar 2025AY 2017-18

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Arvind Desai, Addl.CIT DR
Section 234ESection 250

notice of hearing. However the assessee has filed the letters dated 29.01.2025 intimating that the assessee has opted under ‘The Direct Tax Vivad Se Vishwas 2024’ for settlement of the dispute and has submitted Form No.1 in all these appeals on 31st December, 2024 and Spruce Enterprises Pvt. Ltd., awaiting ... revive the appeals. 4. In view thereof, considering that the assessee for settlement of the dispute has opted under ‘The Direct Tax Vivad Se Vishwas 2024’ by filing Form No.1 on 31.12.2024 and since almost two months had already elapsed from the date of filing Form No.1, it is presumed

Spruce Enterprises Private Limited, Ichalkaranji vs. DCIT-CPC-TDS, Ghaziabad

In the result, all the 23 appeals of the assessee are dismissed as ‘Withdrawn’

ITA 2821/PUN/2024[2017-18]Status: DisposedITAT Pune12 Mar 2025AY 2017-18

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Arvind Desai, Addl.CIT DR
Section 234ESection 250

notice of hearing. However the assessee has filed the letters dated 29.01.2025 intimating that the assessee has opted under ‘The Direct Tax Vivad Se Vishwas 2024’ for settlement of the dispute and has submitted Form No.1 in all these appeals on 31st December, 2024 and Spruce Enterprises Pvt. Ltd., awaiting ... revive the appeals. 4. In view thereof, considering that the assessee for settlement of the dispute has opted under ‘The Direct Tax Vivad Se Vishwas 2024’ by filing Form No.1 on 31.12.2024 and since almost two months had already elapsed from the date of filing Form No.1, it is presumed

Dynapac Road Construction Equipment (India) Private Limited, Pune vs. The Assessment Unit, Income Tax Department, NFAC and ACIT Circle 8, Pune

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

ITA 1988/PUN/2024[2020-21]Status: DisposedITAT Pune12 Mar 2025AY 2020-21

Bench: Dr. Manish Borad & Shri Vinay Bhamoreassessment Year : 2020-21

For Appellant: Shri Nupur ShahFor Respondent: Shri Prakash L Pathade, CIT DR

Before us, assessee has filed an application seeking withdrawal of the appeal on the ground that the assessee has opted for Vivad Se Vishwas Scheme, 2024. 3. Ld. Departmental Representative has no objection for withdrawal of the appeal filed by the assessee. We therefore allow the request of the assessee

Faurecia Systemes Dechappement, Pune vs. Assisstant Commisioner of Income Tax, Pune

In the result, the appeals of the respective assessees are dismissed as ‘Withdrawn’

ITA 1248/PUN/2023[AY 2021-22]Status: DisposedITAT Pune12 Mar 2025

Bench: Dr. Manish Borad & Shri Vinay Bhamoreita No.292/Pun/2022 & Assessment Years : 2017-18, 2019-20 & 2021-22

For Appellant: Shri Harshad KondeFor Respondent: Shri Prakash L Pathade, CIT DR

Counsel for the assessee(s) filed separate applications seeking withdrawal of the appeals on the ground that the assessee has opted for Vivad Se Vishwas Scheme, 2024. 3. Ld. Departmental Representative has no objection for withdrawal of the appeals filed by the assessee(s). We therefore allow the request

Faurecia Interieur Industrie, Pune vs. Assistant Commisioner of Income Tax, Pune

In the result, the appeals of the respective assessees are dismissed as ‘Withdrawn’

ITA 1246/PUN/2023[2021-22]Status: DisposedITAT Pune12 Mar 2025AY 2021-22

Bench: Dr. Manish Borad & Shri Vinay Bhamoreita No.292/Pun/2022 & Assessment Years : 2017-18, 2019-20 & 2021-22

For Appellant: Shri Harshad KondeFor Respondent: Shri Prakash L Pathade, CIT DR

Counsel for the assessee(s) filed separate applications seeking withdrawal of the appeals on the ground that the assessee has opted for Vivad Se Vishwas Scheme, 2024. 3. Ld. Departmental Representative has no objection for withdrawal of the appeals filed by the assessee(s). We therefore allow the request

Faurecia Interieur Industrie, Pune vs. Assistant Commissioner of Income Tax ( Int. Tax), Circle -1, Pune

In the result, the appeals of the respective assessees are dismissed as ‘Withdrawn’

ITA 292/PUN/2022[2019-20]Status: DisposedITAT Pune12 Mar 2025AY 2019-20

Bench: Dr. Manish Borad & Shri Vinay Bhamoreita No.292/Pun/2022 & Assessment Years : 2017-18, 2019-20 & 2021-22

For Appellant: Shri Harshad KondeFor Respondent: Shri Prakash L Pathade, CIT DR

Counsel for the assessee(s) filed separate applications seeking withdrawal of the appeals on the ground that the assessee has opted for Vivad Se Vishwas Scheme, 2024. 3. Ld. Departmental Representative has no objection for withdrawal of the appeals filed by the assessee(s). We therefore allow the request

Faurecia Interieur Industrie, Pune vs. Assistant Commissioner of Income Tax ( Int. Tax), Pune

In the result, the appeals of the respective assessees are dismissed as ‘Withdrawn’

ITA 252/PUN/2021[2017-18]Status: DisposedITAT Pune12 Mar 2025AY 2017-18

Bench: Dr. Manish Borad & Shri Vinay Bhamoreita No.292/Pun/2022 & Assessment Years : 2017-18, 2019-20 & 2021-22

For Appellant: Shri Harshad KondeFor Respondent: Shri Prakash L Pathade, CIT DR

Counsel for the assessee(s) filed separate applications seeking withdrawal of the appeals on the ground that the assessee has opted for Vivad Se Vishwas Scheme, 2024. 3. Ld. Departmental Representative has no objection for withdrawal of the appeals filed by the assessee(s). We therefore allow the request

Dharmendra Kumar, Muzaffarpur vs. DCIT, Circle-1, Muzaffarpur

ITA 565/PAT/2022[2010-11]Status: DisposedITAT Patna11 Mar 2025AY 2010-11

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA (VIRTUAL HEARING AT KOLKATA) BEFORE SHRI RAJESH KUMAR, AM AND SHRI

Bharatsinh Valabhai Parmar, Surat vs. ITO(Int. Tax.), Surat

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

ITA 996/SRT/2024[2018-19]Status: DisposedITAT Surat11 Mar 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 996/Srt/2024 (Ay 2018-19) (Physical Hearing) Bharatsinh Valabhai Parmar, Ito, 23, Parmar House, Swaminarayan Circle 1(2)(3), बनाम Road, Near Sardar Bridge, Adajan, Surat. Vs Surat. [Pan : Aeypp 5432 K] अपीलाथ"/Appellant ""थ" /Respondent

Section 254(1)

already filed an application for withdrawal of appeal on 31.03.2025 interalia stating that the assessee has applied for seeking the benefits of Direct Vivad Se Vishwas-2024 (DTVSV-2024) and has received Form No. 2 specifying tax demand of Rs. 58,060/-, which has been paid vide challan dated

Munnangi Seafoods Pvt Ltd, Ongole vs. Assistant Commissioner of Income Tax, Circle-2(1), Guntur

In the result, appeal filed by the assessee is dismissed

ITA 151/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam11 Mar 2025AY 2017-18

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.151/Viz/2024 (निर्धारण वर्ा/Assessment Year: 2017-18) Munnangi Seafoods Vs. Acit Pvt.Ltd. Circle-2(1) Ongole Guntur [Pan : Aahcm5563A] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Smt A.Aruna, Ar (Through Hybrid Hearing) रधजस् व द्वधरध/Revenue By:: Dr.Satyasai Rath, Cit(Dr) सुिवधई की तधरीख/Date Of Hearing: 11/03/2025 घोर्णध की तधरीख/Date Of 11/03/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 12.02.2024 Of The Learned Commissioner Of Income Tax (Appeals) [Learned Cit(A)], National Faceless Appeal Centre (Nfac), Delhi, Relating To A.Y.2017-18. 2. At The Outset, The Learned Counsel For The Assessee Has Filed A Petition Dated 10.03.2025 For Withdrawal Of The Appeal On The Ground That The Appellant Has Settled The Tax Dispute Under Vivad Se Vishwas Scheme, 2024 & Claimed That The Competent

For Appellant: Smt A.Aruna, ARFor Respondent: : Dr.Satyasai Rath, CIT(DR)

filed a petition dated 10.03.2025 for withdrawal of the appeal on the ground that the appellant has settled the tax dispute under Vivad Se Vishwas Scheme, 2024 and claimed that the competent 2 Munnangi Seafoods Pvt.Ltd. authority has issued Form No.2 on 06.03.2025 under the Scheme. She further submitted that ... assessee may be dismissed with a liberty to reinstate the appeal, in case, for any reason, the application filed by the assessee under Vivad Se Vishwas Scheme, 2024 is rejected by the competent authority. 3. The Ld.DR present for the revenue did not raise any objection for withdrawal

Rampal, Derabassi vs. Income Tax Officer, Ward 2(5), Chandigarh

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

ITA 500/CHANDI/2023[2011-12]Status: DisposedITAT Chandigarh11 Mar 2025AY 2011-12

Bench: Shri Laliet Kumar & Shri Krinwant Sahay

For Appellant: Shri Shubham Garg, CA for Shri Parikshit Aggarwal, CAFor Respondent: Shri Ved Parkash Kalia, Sr.DR
Section 254(2)

assessee has filed an application for withdrawal of this appeal on the ground that he has availed benefit of 'Vivad Se Vishwas A.Y.2011-12 2 Scheme 2024’ and he 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 prayer of the assessee, this appeal is 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

Ramesh Vitthal Chaudhari, Jalgaon vs. Income Tax Officer, Ward 2(1), Jalgaon

In the result, the appeal filed by the assessee stands dismissed as „withdrawn‟

ITA 2815/PUN/2024[2011-12]Status: DisposedITAT Pune11 Mar 2025AY 2011-12

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sharad ShahFor Respondent: Shri Aviyogi Ambadkar

assessee seeking withdrawal of the above captioned appeal in the light of the fact that 2 the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and in this regard copy of Form 1 and Form 2 DTVSVS, 2024 was also filed by the assessee ... 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

Ashish Sureshkumar Ruia, Mumbai vs. Income Tax Officer 23(1)(6), Mumbai

In the result, the appeal of the assessee is accordingly

ITA 6445/MUM/2024[2014-15]Status: DisposedITAT Mumbai11 Mar 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2014-15 Ashish Sureshkumar Ruia, Income Tax Officer 23(1)(6), 74 Gyan Building 3Rd Floor, Piramal Chambers, Lalbaug. Vs. Kalbadevi Road, Mumbai-400012. Mumbai-400002. Pan No. Aabpr 0451 M Appellant Respondent

For Appellant: Mr. Ram Krishn Kedia, Sr. DRFor Respondent: Ms. Simoni Shah

Centre, Delhi for assessment year 2014-15. 2. Before us, the Ld. counsel for the assessee submitted that assessee has already opted under Vivad Se Vishwas Scheme, 2024 Ashish Sureshkumar Ruia Ashish Sureshkumar Ruia for settlement of issue in dispute involved in the present appeal. for settlement of issue ... copy of Form No. 1 The Ld. counsel for the assessee has filed a copy of Form No. 1 prescribed under the Vivad Se Vishwas Scheme, 2024 which is prescribed under the Vivad Se Vishwas Scheme, 2024 which is prescribed under the Vivad Se Vishwas Scheme, 2024 which is placed

Yuvraaj Vivek Budhwani(Legal Representative of Late Vivek Budhwani), Mumbai vs. National Faceless Appeal Centre, Delhi

ITA 5857/MUM/2024[AY 2013-14]Status: DisposedITAT Mumbai11 Mar 2025

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Ms. Varsha Valendra, A/RFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. A/R

आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE