“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

Shri Salman Abdulrazak Patel, Vadodara vs. The ACIT (OSD), WD-1(2)(5), Vadodara

In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn

ITA 651/AHD/2024[2010-11]Status: HeardITAT Ahmedabad04 Mar 2025AY 2010-11

Bench: Itat In Accordance With Law.

Assessment Year 2010-11. 2. At the outset, the Ld.Counsel for the assessee vide letter dated Nil submitted that he has opted for Vivad Se Vishwas Scheme and consequently requested that his application for withdrawal of I.T.A No. 651/Ahd/2024 A.Y. 2010-11 Page No 2 appeal may please be granted ... assessee has 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 withdraw the appeal in the circumstances narrated on behalf of the assessee. 4. In the light of written requests made

Kulkarni Ramesh Uddhv (HUF), Nashik vs. Income Tax Officer, Ward-1(3), Nashik

ITA 20/PUN/2024[2015-16]Status: DisposedITAT Pune04 Mar 2025AY 2015-16

For Appellant: Department byFor Respondent: Date of hearing

आयकर अपीलीय अधिकरण "ए“न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA

ACIT., Circle-5(1), Hyderabad vs. Pioneer Aluminium Industries Limited, Hyderabad

In the result, appeal of the Assessee

ITA 881/HYD/2024[2016-17]Status: DisposedITAT Hyderabad04 Mar 2025AY 2016-17

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: MS. M Narmada, CIT-DR

assessment year 2016-2017. 2. Learned Counsel for the Assessee, at the very outset, submitted that the assessee has availed Direct Taxes Vivad Se Vishwas Scheme, 2024 for the quantum appeal and the Designated Authority has issued Form No.2 and accepted the application filed by the assessee in Form No.1 ... permission of the Tribunal to withdraw the appeal in ITA.No.20/Hyd./2024 and further stated that since the assessee has availed Direct Taxes Vivad Se Vishwas Scheme, 2024 and the Designated Authority has issued Form No.2, the appeal filed by the Revenue ITA.No.881/Hyd./2024 does not survive

Pioneer Aluminium Industries Limited, Hyderabad vs. ACIT, Circle-1(1), Hyderabad

In the result, appeal of the Assessee

ITA 20/HYD/2024[2016-17]Status: DisposedITAT Hyderabad04 Mar 2025AY 2016-17

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: MS. M Narmada, CIT-DR

Chittaranjan Locomotive Works Cooperative Credit Society Limited, Chittaranjan vs. Assistant Commissioner, Circle-1, Asansol

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

ITA 1506/KOL/2024[2017-18]Status: DisposedITAT Kolkata04 Mar 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250Section 91(2)Section 91(3)Section 92(2)

Locomotive Works Cooperative Credit Society Limited. 2. At the outset, it was informed by the Ld. AR that the assessee has availed the Vivad se Vishwas Scheme, 2024. Since the assessee has opted for the Vivad Se Vishwas Scheme, hence the present appeal was requested to be withdrawn ... withdrawal of the appeal. 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 ITAT/CIT

Silkroad Sugar Pvt. Ltd., Chennai vs. DCIT, Chennai

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

ITA 963/CHNY/2016[2010-2011]Status: DisposedITAT Chennai04 Mar 2025AY 2010-2011

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 963/Chny/2016 िनधा"रण वष"/Assessment Year: 2010-11 M/S. Parry Sugars Refinery Dcit India Private Limited, Vs. Corporate Range -6(2) Formerly Known As M/S. Silkroad Sugar Chennai. Private Limited, 234, N.S.C. Bose Road, Chennai-600 001. Pan: Aadcp-7828-H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. R.Vijayaraghavan & Mr.Sudarmani, Advocates ""यथ" क" ओर से/Respondent By : Mr. Shivanand K.Kalakeri, Cit सुनवाई क" तारीख/Date Of Hearing : 04.03.2025 घोषणा क" तारीख/Date Of Pronouncement : 04.03.2025 आदेश /O R D E R Per S.R. Raghunatha: This Appeal Of The Assessee Is Directed Against Cit(A)-15, Chennai Order Dated 13.01.2016 Passed Under Section 250 Of The Income Tax Act, 1961, Relevant To The Assessment Year 2010-11 . 2. At The Outset, It Is Noticed That The Ld.Ar For The Assessee Filed Form No.1 Received From The Portal Under The Vsvs Scheme, 2024 For Withdrawal Of Appeal Stating That The Assessee Has Opted For Direct Tax Vivad Se Vishwas Scheme, 2024. In Light Of The Above, We Dismiss The Appeal Of The Assessee As Withdrawn. However, Liberty Is Given To The Assessee To Seek Revival Of Appeal, In Case Assessee Remains Unsuccessful In Settlement Of Appeal Under The Scheme. 3. In The Result, The Appeal Filed By The Assessee Is Dismissed As Withdrawn. Order Pronounced In The Open Court On 4Th March, 2025. (एस.आर. रघुनाथा) (स स िव"ने" रिव) (S.S.Viswanethra Ravi) (S.R. Raghunatha) "ाियक सद"/लेखा सद"/

For Appellant: Mr. R.Vijayaraghavan &For Respondent: Mr. Shivanand K.Kalakeri, CIT

Section 250

No.1 received from the portal under the VSVS Scheme, 2024 for withdrawal of appeal stating that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In light of the above, we dismiss the appeal of the assessee as withdrawn. However, liberty is given to the assessee

Mansukhlal Haridas Shah (HUF), Mumbai vs. Income Tax Officer Ward, 1(2), Thane

ITA 3301/MUM/2024[2008-09]Status: DisposedITAT Mumbai04 Mar 2025AY 2008-09

Bench: Smt. Kavitha Rajagopal (Jm) & Shri Omkareshwar Chidara (Am)

For Appellant: Shri Prince Thakur onFor Respondent: Shri Kiran Unavekar

appellant Shri Nilesh Joshi filed a letter dated 20.2.2025 stating that the appellant has opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and filed declaration under Form No. 1 of DTVSV 2024 and requested the Bench to withdraw the appeal in both assessment years

Pramod Aggarwal, Gurgaon vs. ACIT 61(1), Delhi

The appeal of the assessee is dismissed as withdrawn

ITA 5243/DEL/2024[2015-16]Status: DisposedITAT Delhi04 Mar 2025AY 2015-16

Bench: Sh. Pradip Kumar Kedia & Sh. Sudhir Kumarassessment Year: 2016-17 Pramod Agarwal Vs. Acit Dw-274 Duplex House Circle – 61(1) Nirvana Country Sohna New Delhi Road Gurgaon Pan No.Afkpa0776J (Appellant) (Respondent)

outset, the assessee has moved an application that the assessee in the above appeal is willing to settle the dispute Under the Vivad Se Vishwas Scheme 2024. The assessee has opted to settle the dispute relating to the tax arrears under “Vivad Se Vishwas Scheme, 2024”, therefore, the appeal filed

Assistant Commissioner of Income Tax, Lucknow vs. U P Postal Primary Cooperative Bank Ltd, Lucknow

In the result, the appeal of the Revenue is dismissed for statistical purposes

ITA 42/LKW/2024[2017-18]Status: DisposedITAT Lucknow03 Mar 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2017-18 Acit V. U.P. Postal Primary Co-Operative Lucknow Bank Ltd. 3, Balmiki Road, Lalbagh Lucknow Tan/Pan:Aaaau1436F (Appellant) (Respondent) Appellant By: Smt. Namita S. Pandey, Cit(Dr) Respondent By: None Date Of Hearing: 27 02 2025 Date Of Pronouncement: 03 03 2025 O R D E R

For Appellant: Smt. Namita S. Pandey, CIT(DR)For Respondent: None

Authorized Representative for the assessee, seeking adjournment, wherein it has been mentioned that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS, 2024), however, Form No.2 is still awaited. Since the assessee has opted for DTVSVS, 2024, the appeal of the Department is liable ... records with the liberty to the Revenue to approach the Tribunal again in case the assessee’s application under Direct Tax Vivad Se Vishwas Scheme, 2024 is not finally accepted by the Department. 5. In the result, the appeal of the Revenue is dismissed for statistical purposes. Order pronounced

M/S. Alliance Promoters Limited, Kanpur vs. Deputy Commissioner of Income Tax, Range-VI, Kanpur

In the result, the appeal of the assessee is dismissed for statistical purposes

ITA 259/LKW/2018[2012-13]Status: DisposedITAT Lucknow03 Mar 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2012-13 M/S Alliance Promoters Ltd. V. The Dcit 24/4, The Mall Range Vi Kanpur Kanpur Tan/Pan:Aafca7641H (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 27 02 2025 Date Of Pronouncement: 03 03 2025 O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri Sanjeev Krishna Sharma, D.R

invited our attention to the application dated 25.02.2025, vide which it has been submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS, 2024) and copy of Form No.3 filed before the Income Tax Department, vide acknowledgement No.876260030190225 dated 19.02.2025 has also been enclosed ... records with the liberty to the assessee to approach the Tribunal again in case the assessee’s application under Direct Tax Vivad Se Vishwas Scheme, 2024 is not finally accepted by the Department. 5. In the result, the appeal of the assessee is dismissed for statistical purposes. Order pronounced

M/S. Murasoli Trust, Chennai vs. ACIT, Exemptions, Chennai

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

ITA 3051/CHNY/2024[2018-19]Status: DisposedITAT Chennai03 Mar 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3051/Chny/2024 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Murasoli Trust, Acit (Exemptions) 180, Kodambakkam High Road, Vs. Chennai. Nungambakkam, Chennai-600 034. Pan: Aaatm-3312-K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. Kamakshi J.R., Advocate ""यथ" क" ओर से/Respondent By : Mr. Shivanand K.Kalakeri, Cit सुनवाई क" तारीख/Date Of Hearing : 03.03.2025 घोषणा क" तारीख/Date Of Pronouncement : 03.03.2025 आदेश /O R D E R Per S.R. Raghunatha: This Appeal Of The Assessee Is Directed Against Cit(A) - Nfac Order Dated 13.11.2024 Passed Under Section 250 Of The Income Tax Act, 1961, Relevant To The Assessment Year 2018-19 . 2. At The Outset, It Is Noticed That The Ld.Ar For The Assessee Filed Form No.2 Issued By The Pcit Under The Vsvs Scheme, 2024 For Withdrawal Of Appeal Stating That The Assessee Has Opted For Direct Tax Vivad Se Vishwas Scheme, 2024. In Light Of The Above, We Dismiss The Appeal Of The Assessee As Withdrawn. However, Liberty Is Given To The Assessee To Seek Revival Of Appeal, In Case Assessee Remains Unsuccessful In Settlement Of Appeal Under The Scheme. 3. In The Result, The Appeal Filed By The Assessee Is Dismissed As Withdrawn. Order Pronounced In The Open Court On 3Rd March, 2025. (एस.आर. रघुनाथा) (स स िव"ने" रिव) (S.S.Viswanethra Ravi) (S.R. Raghunatha) "ाियक सद"/लेखा सद"/

For Appellant: Ms. Kamakshi J.R., AdvocateFor Respondent: Mr. Shivanand K.Kalakeri, CIT

Section 250

No.2 issued by the PCIT under the VSVS Scheme, 2024 for withdrawal of appeal stating that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In light of the above, we dismiss the appeal of the assessee as withdrawn. However, liberty is given to the assessee

Metha Devichand Suresh Kumar, Birur vs. Income Tax Officer, Ward-1, Chikkamagaluru

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

ITA 137/BANG/2024[2014-15]Status: DisposedITAT Bangalore03 Mar 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2014-15

For Appellant: N O N EFor Respondent: Sri Ganesh R Gale, Standing Counsel for department

Section 250Section 91(2)Section 92Section 92(1)

assessee. However, on going through the record, we find a letter dated 30.10.2024 filed on 4.11.2024 towards intimation of opting the Direct tax Vivad Se Vishwas Scheme by filing Form 1 DTVSV 2024 on 29.10.2024 vide acknowledgement No.662299570291024. Further, we also find another letter dated 26.11.2024 filed on 27.11.2024 requesting ... Metha Devichand Suresh Kumar, Birur Page 2 of 3 the copy of acknowledgement of filing Form 1 on 29.10.2024 under the Direct Tax Vivad Se Vishwas Scheme 2024 (DTVSV, 2024) as well as copy of Form-2 issued by the ld. Principal Commissioner of Income

Millenium Clothing Pvt. Ltd., Mumbai, Maharasthtra vs. Assistant Commissioner of Income Tax, Central Circle 7(2), Mumbai, Maharasthtra

In the result, the appeal of the assessee is dismissed

ITA 5420/MUM/2024[2007-08]Status: DisposedITAT Mumbai03 Mar 2025AY 2007-08

Bench: Shri Amarjit Singh & Shri Anikesh Banerjeeassessment Year 2007-08

For Appellant: NoneFor Respondent: Shri Hemant Kumar C Leuva, CIT/DR

time of hearing, the ld. AR for the assessee filed letter dated 26.12.2024 and submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. Before us, the ld. Counsel also submitted that Form No. 1 of Vivad Se Vishwas Scheme, 2024 filed has also been received ... light of the above and after considering the submission that assessee had received Form No. 1 under Vivad Se Vishwas Scheme 2024, we dismiss the appeal of the assessee with the liberty to reinstate the appeal if its 2 Millenium Clothing Pvt. Ltd. A.Y. 2007-08 application under Direct

Ashish Gupta, New Delhi vs. DCIT, Central Circle-8, New Delhi

In the result, the Assessee’s appeal is allowed for statistical purposes

ITA 2935/DEL/2022[2018-19]Status: DisposedITAT Delhi03 Mar 2025AY 2018-19

Bench: Shri Mahavir Singh, Hon'Bleasstt. Year: 2013-14 Carlsberg India Private Limited, Vs. Dcit, Tds Circle 4Th Floor, Rectangel No. 1, Gurugram, Commercial Complex, Haryana D-4, Saket, New Delhi – 17 (Pan: Aajcs8454J) (Appellant) (Respondent) Appellant By : Shri S.K. Aggarwal, Ca Respondent By : Shri Sangeet Bansal, Sr. Dr Date Of Hearing 06.08.2025 Date Of Pronouncement 20.08.2025

For Appellant: Shri S.K. Aggarwal, CAFor Respondent: Shri Sangeet Bansal, Sr. DR

Section 201(1)Section 250

against the order passed u/s. 201(1)/201(1A) of the Act, by erroneously considering the matter is settled under the Direct Tax Vivad Se Vishwas Act, 2020. 1.2 The order passed by the CIT(A) is bad in law and deserve to be set aside and fair opportunity ... /NFAC who vide its order dated 2.12.2021 has dismissed the appeal exparte by wrongly stated that the appellant had opted for Direct Tax Vivad Se Vishwas Act, 2020, without adjudicating the merits of the case, however, the appellant never opted for VSVS Scheme. On this wrong finding

Tci Apex Pal Hospitality India Private Limited, New Delhi vs. ITO Ward - 25(1), New Delhi

The appeal of the assessee is dismissedas withdrawn

ITA 7395/DEL/2019[2016-17]Status: DisposedITAT Delhi03 Mar 2025AY 2016-17

Bench: BEFORESHRI PRADIP KUMAR KEDIA (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)

outset, the assessee submitted that the assessee in the above appeal is willing to settle the dispute under the Vivad Se Vishwas Scheme 2024.The assessee has opted to settle the dispute relating to the tax arrears under “Vivad Se Vishwas Scheme, 2024”, for which, he has filed Form No. 1and

Jayprakash Narayanbhai Patel, Ahmedabad vs. Income Tax Officer, Mehsana

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

ITA 1619/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad28 Feb 2025AY 2016-17

Bench: Itat In Accordance With Law.

relating to the Assessment Year 2016-17. 2. At the outset, the assessee vide letter dated 22.02.2025 submitted that he has opted for Vivad Se Vishwas Scheme and I.T.A No. 1619/Ahd/2024 A.Y. 2016-17 Page No 2 consequently requested that his application for withdrawal of appeal may please be granted ... assessee has taken steps to file the necessary forms 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

The ACIT, Circle-1(2)(1), Vadodara vs. M/S. Cheminox Enterprise(Formerly Known As M/S. Supra International), Vadodara

In the result, both the appeals of the Revenue are disposed of

ITA 1774/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad28 Feb 2025AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

record application for withdrawal of appeals thereby stating that the assessee opted for settlement of both these appeals under the Direct Tax Vivad Se Vishwas Scheme 2024 and the order of full and final settlement in Form- 4 under the Scheme has been issued vide Form-4 signed by PCIT

The ACIT, Circle-1(2)(1), Vadodara vs. M/S. Cheminox Enterprise(Formerly Known As M/S. Supra International), Vadodara

In the result, both the appeals of the Revenue are disposed of

ITA 1773/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad28 Feb 2025AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Sri Manta Soni, Kolkata vs. ITO, Ward-33(6), Kolkata

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

ITA 946/KOL/2024[2012-13]Status: DisposedITAT Kolkata28 Feb 2025AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Sri Manta Soni Ito, Ward-33(6) C/O. M/S Salarpuria Jojodia & Co. 10B, Middleton Row, C.R. Avenue, 3Rd Floor, Kolkata-70069, Vs. Kolkata-700072. West Bengal West Bengal (Appellant) (Respondent) Pan No. Alyps2490D Assessee By : None Revenue By : Shri Altaf Hussain, Dr Date Of Hearing: 25.02.2025 Date Of Pronouncement : 28.02.2025

For Appellant: NoneFor Respondent: Shri Altaf Hussain, 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 vide application dated 20.01.2025 that the assessee may be allowed to withdraw this appeal to which

Parimala Education Society, Bangalore vs. ACIT, Central Circle (2)(4). Bangalore, Bangalore

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

ITA 1046/BANG/2024[2019-20]Status: DisposedITAT Bangalore28 Feb 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2019-20

For Appellant: NoneFor Respondent: Shri Subramanian .S, JCIT-DR

have decided to take up the appeal since the assessee had already approached the authorities to settle the issue under the Direct Tax Vivad Se Vishwas Scheme,2024 and also the authorities had accepted the application made by the assessee and issued Form 2. Therefore we heard the submissions made