“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

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

Yum Restaurant India Pvt. Ltd., Gurgaon vs. DCIT, Circle-27(2), New Delhi

In the result, appeal of the assessee for AY 2011-12, 2012-13, 2013-14,

ITA 7770/DEL/2018[2013-14]Status: DisposedITAT Delhi11 Mar 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.5169/िद"ी/2018(िन.व. 2011-12) आअसं.4248/िद"ी/2019(िन.व. 2012-13) आअसं.7770/िद"ी/2018(िन.व. 2013-14) आअसं.7369 & 7566/िद"ी/2019(िन.व. 2014-15)

For Appellant: Ms. Mansha BhallaFor Respondent: S/Shri Dharm Veer Singh, CIT(DR) & Ravinder Yadav, Sr.DR

Section 144C

1710/Del/2019 (AYs 2009-10, 2012-13, 2014-15 & 2018-19) under Vivad Se Vishwas Scheme 2024 (in Short ‘VSVS’). She furnished application dated 11.03.2025 along with copy of Form No. 1 issued under VSVS for AY 2009- 10, 2011-12, 2012-13, 2013-14, 2014-15, respectively to show that

DCIT, Circle-27(2), New Delhi vs. Yum Restaurant India Pvt. Ltd., Gurgaon

In the result, appeal of the assessee for AY 2011-12, 2012-13, 2013-14,

ITA 5547/DEL/2018[2011-12]Status: DisposedITAT Delhi11 Mar 2025AY 2011-12

For Appellant: Ms. Mansha BhallaFor Respondent: S/Shri Dharm Veer Singh, CIT(DR) & Ravinder Yadav, Sr.DR

Section 144C

Chiragkumar Vithalbhai Dobariya, Surat vs. Income Tax Officer, Ward-9(1), Surat

ITA 756/SRT/2024[2001-02]Status: DisposedITAT Surat10 Mar 2025AY 2001-02

Section 254(1)

आयकर अपीलीय अधिकरण, सूरत न्यायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL

Chiragkumar Vithalbhai Dobariya, Surat vs. Income Tax Officer, Ward 9(1), Surat

ITA 755/SRT/2024[2001-02]Status: DisposedITAT Surat10 Mar 2025AY 2001-02

Section 254(1)

आयकर अपीलीय अधिकरण, सूरत न्यायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL

Balwinder Singh, Kharar vs. Asstt. Commissioner of Income Tax, Circle-6(1), Chandigarh

In the result, appeal of the assessee is dismissed as

ITA 113/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh10 Mar 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Ms. Shruti Khandelwal, Advocate for Shri Parikshit Aggarwal, CAFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr.DR

Section 254(2)

assessee has filed an application for withdrawal of this appeal on the ground that he has availed benefit of A.Y.2017-18 2 'Vivad Se Vishwas 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

Inventive Global Solutions Private Limited, Pune, Maharashtra vs. The Dy. Commissioner of Income Tax, Circle 1(1), Pune, Maharashtra

ITA 2466/PUN/2024[2021-2022]Status: DisposedITAT Pune10 Mar 2025AY 2021-2022

आयकर अपीलीय अधिकरण, न्यायपीठ, 'सी बेंच', पुणे श्री मनीष बोरड, लेखा सदस्य और श्री विनय भमोरे, न्यायिक सदस्य के समक्ष

Shri Mahesh Pralhad Magar, Pune vs. ITO Ward (14)1, Pune

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

ITA 2164/PUN/2024[2015-16]Status: DisposedITAT Pune10 Mar 2025AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16

For Appellant: Shri Santosh PeteFor Respondent: Shri Ramnath P Murkunde

Counsel for the assessee at the outset submitted that the assessee wants to withdraw the appeal since he has gone 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

Hetal Rakesh Mehta, Mumbai vs. ACIT, CC-1(2), Pune

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

ITA 1729/PUN/2024[2019-20]Status: DisposedITAT Pune10 Mar 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2019-20

For Appellant: NoneFor Respondent: Shri Ramnath P Murkunde

assessee filed an application seeking withdrawal of the appeal 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 assessee seeking withdrawal of the appeal is allowed

Faurecia Automotive Seating India Private Limited, Pune vs. Assistant Commissioner of Income Tax, Circle 8, Pune

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

ITA 1223/PUN/2024[2012-13]Status: DisposedITAT Pune10 Mar 2025AY 2012-13

Bench: Dr. Manish Borad & Shri Vinay Bhamoreassessment Year : 2015-16

For Appellant: Shri Ramma Kiran PatelFor Respondent: Shri Prakash L Pathade, CIT DR

Counsel for the assessee filed separate applications seeking withdrawal of both 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. We therefore allow the request

M/S. Faurecia Automotive Seating India Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 9, Pune

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

ITA 1901/PUN/2019[2015-16]Status: DisposedITAT Pune10 Mar 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamoreassessment Year : 2015-16

For Appellant: Shri Ramma Kiran PatelFor Respondent: Shri Prakash L Pathade, CIT DR

Iftekhar Ahmad, Bhiwandi vs. Income Tax Officer International Tax Ward1(1)(1), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 471/MUM/2025[2015-2016]Status: DisposedITAT Mumbai10 Mar 2025AY 2015-2016

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI VIKRAM SINGH YADAV (Accountant Member)

Section 143(3)

assessee stating that he wishes to withdraw the present appeal as he has since moved an application under the Direct tax “Vivad Se Vishwas” scheme 2024 and the Competent authority has since issued Form no. 2 dated 13.02.2025 and thereafter, the assessee has also deposited disputed tax demand so determined

DCIT(It)-3(2)(1), Mumbai vs. Mckinsey and Company Kommanditbolag, Sweden

In the result, appeal of the Revenue is dismissed

ITA 2533/MUM/2023[2014-15]Status: DisposedITAT Mumbai10 Mar 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI VIKRAM SINGH YADAV (Accountant Member)

Section 143(3)

letter dated 12/12/2024 requesting for withdrawal of the aforesaid appeal as assessee has opted for settlement of its tax dispute under the ‘Vivad Se Vishwas Scheme-2024’. 3. Accordingly, appeal of the Revenue is dismissed as withdrawn, however, liberty is given to the assessee in case the application for VSVS

Dy. Commissioner of Income Tax, Circle Ghaziabad vs. Ramesh Chand Jain, New Gandhi Nagar, Ghaziabad

In the result the appeal of the revenue and cross objection of the assessee are dismissed

ITA 335/DEL/2024[2015-16]Status: DisposedITAT Delhi10 Mar 2025AY 2015-16

Bench: Sh. Pradip Kumar Kedia & Sh. Sudhir Kumar & Cross Objection 47/Del/2024 Assessment Year: 2015-16 Dy. Commissioner Of Vs. Ramesh Chand Jain Income Tax, Circle Gandhi Nagar Ghaziabad Ghaziabad Pan No. Admpj1425F (Appellant) (Respondent)

assessee filed a letter dated 19-12-2024 to withdraw the cross objection before us stating that the assessee would be availing the Vivad Se Vishwas Scheme, 2024 introduced by the statue to settle the tax disputes prevailing in these years for which declaration in form No.1& 2 has already

Gokul Builders, Na vs. Arivs.Income-Tax Officer, Ward - 2, Navsari

In the result, both the captioned appeals are dismissed as withdrawn

ITA 799/SRT/2024[2014-2015]Status: DisposedITAT Surat07 Mar 2025AY 2014-2015

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Ms. Astha Maniar, A.RFor Respondent: Shri Mukesh Jain, Sr. DR

Section 91

letter dated 03.02.2025 submitted before us that the assessee want 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 issued by the Pr. CIT of Income ... approving the application filed by the assessee under the Vivad se Vishwas Scheme, 2024. ITA Nos.798&799/Srt/2024 Gokul Builders vs. ITO Asst.Years –2013-14 & 2014-15 - 2– 3. The Ld. Departmental Representative for the Revenue stated that he has no objection to withdrawal of the present appeals, in the circumstances

Gokul Builders, Na vs. Arivs.Income-Tax Officer, Ward - 2, Navsari

In the result, both the captioned appeals are dismissed as withdrawn

ITA 798/SRT/2024[2013-2014]Status: DisposedITAT Surat07 Mar 2025AY 2013-2014

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Ms. Astha Maniar, A.RFor Respondent: Shri Mukesh Jain, Sr. DR

Section 91

Mukeshbhai Ishwarbhai Patel, Bardoli vs. Income Tax Officer-Ward-1, Bardoli

In the result, the captioned appeal is dismissed as withdrawn

ITA 575/SRT/2024[2017-18]Status: DisposedITAT Surat07 Mar 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Dhaval Mehta, A.RFor Respondent: Shri Mukesh Jain, Sr. DR

Section 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. 4 issued by the Pr. CIT of Income Tax- 1, Surat ... approving the applications filed by the assessee under the Vivad se Vishwas Scheme, 2024. Mukeshbhai Ishwarbhai Patel vs. ITO Asst.Year –2017-18 - 2– 3. The Ld. Departmental Representative for the Revenue stated that he has no objection to withdrawal of the present appeals by the assessee, in the circumstances narrated

Vijaygopal Parasram Atal, Nashik vs. DCIT, Central Circle 1, Nashik

In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’

ITA 1355/PUN/2024[2021-22]Status: DisposedITAT Pune07 Mar 2025AY 2021-22

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1355/Pun/2024 िनधा"रण वष" / Assessment Year : 2021-22 Vijaygopal Parasram Atal, Vs. Dcit, Central Circle-1, 501, Vijayraj Apartment, Nashik. Sawarkar Nagar, S.O. Nashik, Nashik- 422013. Pan : Adjpa0971G Appellant Respondent Assessee By : None Revenue By : Shri Arvind Desai Date Of Hearing : 06.03.2024 Date Of Pronouncement : 07.03.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 17.04.2024 Passed By Ld. Cit(A), Pune-12 For The Assessment Year 2021-22. 2. When The Matter Was Called For Hearing, None Appeared On Behalf Of The Assessee, However, An Application Dated 25.02.2025 Was Filed Seeking Withdrawal Of The Above Captioned Appeal In The Light Of The Fact That The Assessee Has Opted For Vivad Se Vishwas Scheme, 2024 & Copy Of Form 2 Also Received From The Competent Authority.

For Appellant: NoneFor Respondent: Shri Arvind Desai

dated 25.02.2025 was filed seeking withdrawal of the above captioned appeal in the light of the fact that the assessee has opted for Vivad Se Vishwas Scheme, 2024 and copy of Form 2 also received from the competent authority. 2 3. On the other hand, Ld. DR has no objection ... 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

Tropikapark Co Operative Housing Society Limited, Ahmedabad vs. The ADIT, CPC, Bengaluru Present AO the ITO, Ward- 1(1)(1), Ahmedabad

The appeal is dismissed as withdrawn

ITA 335/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad06 Mar 2025AY 2021-22

Bench: Shri Sanjay Garg

For Appellant: Shri Suruti Vora on behalf of Shri S.V Agarwl, ARFor Respondent: Smt. Mamta Singh, Sr.DR

Section 139(1)Section 143(1)Section 80P(2)(d)

assessee has availed the benefit of Vivad Se Vishvas Scheme-2024. The assessee has also filed Form No.1 under the Direct Tax Vivad Se Vishwas Scheme, 2024. 4. The ld. Departmental Representative for the Revenue stated that he has no objection to withdrawal of the appeal in the circumstances narrated

Girishchandra Navinchandra Barot, Ahmedabad vs. The Income Tax Officer, Ward-1(1)(1), Ahmedabad

The appeals are dismissed as withdrawn

ITA 257/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad06 Mar 2025AY 2015-16

Bench: Shri Sanjay Garg

For Appellant: Shri P.B Parmar, ARFor Respondent: Smt. Mamta Singh, Sr. DR

Section 147

assessee has availed the benefit of Vivad Se Vishvas Scheme-2024. The assessee has also filed Form No.1 & 2 under the Direct Tax Vivad Se Vishwas Scheme, 2024. 3. The ld. Departmental Representative for the Revenue stated that he has no objection to withdrawal of the appeals in the circumstances

Girishchandra Navinchandra Barot, Ahmedabad vs. The Income Tax Officer, Ward-1(1)(1), Ahmedabad

The appeals are dismissed as withdrawn

ITA 256/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad06 Mar 2025AY 2014-15

Bench: Shri Sanjay Garg

For Appellant: Shri P.B Parmar, ARFor Respondent: Smt. Mamta Singh, Sr. DR

Section 147