“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

Sh. Ranjeet Singh, Mohali vs. The ITO, Ward-6(3), Chandigarh

The appeal of the assessee is dismissed as withdrawn

ITA 551/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh19 Feb 2025AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Dharam Vir, Addl. CIT, Sr. DR

Section 254(2)

During the course of hearing, the ld AR submitted that 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. 28/01/2025, in response to the application filed by the assessee, therefore, the appeal

Shyam Industries, Ahmedabad vs. The Dy.CIT, Circle-3(1)(1), Ahmedabad

In the result, both the appeals filed by the assessee are dismissed as withdrawn

ITA 494/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad19 Feb 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Parimalsingh B. Parmar, A.RFor Respondent: Shri V. K. Mangla, Sr. D.R

outset, the Ld. Counsel for the assessee vide letter dated 17.02.2025 submitted that he has opted for Vivad Se Vishwas Scheme and consequently requested that his application for withdrawal of appeal may please be granted. The assessee has filed Form No. 1 under the Direct Tax Vivad Se Vishwan Scheme

Shyam Industries, Ahmedabad vs. The Dy.CIT, Circle-3(1)(1), Ahmedabad

In the result, both the appeals filed by the assessee are dismissed as withdrawn

ITA 493/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad19 Feb 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Parimalsingh B. Parmar, A.RFor Respondent: Shri V. K. Mangla, Sr. D.R

M/S. Sahajanand Laser Technology Ltd., Gandhinagar vs. The DCIT, Circle-4(1)(1), Ahmedabad

In the result, both the appeal filed by the assessee is dismissed as withdrawn

ITA 17/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad19 Feb 2025AY 2014-15

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Arti N. Shah, A.RFor Respondent: Shri Prathvi Raj Meena, CIT D.R

Year 2014-15. 2. At the outset, the Ld. Counsel for the assessee vide letter dated 19.02.2025 submitted that he has opted for Vivad Se Vishwas Scheme and consequently requested that his application for withdrawal of appeal may please be granted. The assessee has filed Form No. 1 under

Sri Valli Sidhu Rice Industries, Damegunta vs. Income Tax Officer, Ward-1, Nellore

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

ITA 1009/HYD/2024[2015-16]Status: DisposedITAT Hyderabad19 Feb 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri K.C. Devdas, C.AFor Respondent: : Shri Srinath Sadanala, SR-DR

assessee has filed the application for withdrawal of the appeal in view of the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV) to settle the tax issues involved in this appeal. He has filed Form No.2 signed by the designated authority and submitted

Orangestone Advisors Private Limited, Rabindra Sarani, Kolkata vs. I.T.O., Ward 6(3), Kolkata

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

ITA 2301/KOL/2024[AY 2011-12]Status: DisposedITAT Kolkata19 Feb 2025

Bench: The Bench That The Case May Be Adjourned Till The Vsvs Process Is Complete. It Is Seen That As Per The Vsvs The Assessee Has To Withdraw His Appeal As Per The Scheme.

2301/Kol/2024 M/s Orangestone Advisors Private Limited 1.1 At the time of hearing, it was pointed out that the assessee has already opted for Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing Forms No.1 with the competent authority. The assessee has, therefore prayed before the Bench that the case

Subramani Kuppana Chettiar, Coimbatore vs. ITO, Ncw-1(2), Coimbatore

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

ITA 3202/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Feb 2025AY 2017-18

Bench: SHRI GEORGE GEORGE K (Vice President), SHRI S.R. RAGHUNATHA (Accountant Member)

For Appellant: Ms. N.V.Lakshmi, AdvocateFor Respondent: Ms.Gauthami Manivasagam, JCIT

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

Rajesh Ashok Vajnik, Mumbai vs. DCIT 19(3), Mumbai

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

ITA 5997/MUM/2024[2020-21]Status: DisposedITAT Mumbai19 Feb 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 270A

A.Y.2020-21. 2. At the time of hearing the Counsel of the assessee submitted that assessee has already filed Form No. 1 under Vivad se Vishwas Scheme, 2020. However, till date Form No. 2 is awaited from the department. 2 Shri Rajesh Ashok Vajnik 3. We have carefully considered the application ... assessee. Assessee has already filed Form No. 1 under Direct Taxes Vivad se Vishwas Scheme, 2020 and Form 2 is awaited from the department. Accordingly, appeal of the assessee is dismissed as withdrawn, however, liberty is given to the assessee in case the application for VSVS does not materialize

Tejas Dwivedi, Gwalior vs. I.T.O W-1(3), Gwalior

Appeal is dismissed as withdrawn in above

ITA 88/AGR/2021[2011-12]Status: DisposedITAT Agra18 Feb 2025AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. Manoj Kumar Aggarwal

For Appellant: Sh. Deependra Mohan, CAFor Respondent: Sh. Shailener Shrivastava, Sr. DR

Section 143(3)

hearing that the assessee has already submitted it's Form 1 before the prescribed authority for settling the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. 4. The Revenue is equally fair in not disputing this clinching averments made by the assessee at this stage. 5. This assessee

Sohanlal G Chopra, Surat vs. DCIT Circle 1(1)(2), Surat

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

ITA 1218/SRT/2024[2015-16]Status: HeardITAT Surat18 Feb 2025AY 2015-16

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos. 1217 & 1218/Srt/2024 (Assessment Years: 2014-15 & 2015-16) (Physical Hearing) Sohanlal Gulabchand Chopra, Vs. The Dcit, C-705, Surya Complex, City Light Circle – 1(1)(2), Road, Surat – 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Advpc4059R (Appellant) (Respondent)

Section 250

assessee by way of a letter dated 14.02.2025, submitted that he has opted for the benefit of the Direct Tax Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS, 2024’). The copies of Form No.2 issued by the PCIT-1, Surat on 30.01.2025 for AYs.2014-15 and 2015-16, are also filed

Sohanlal G Chopra, Surat vs. DCIT Circle 1(1)(2), Surat

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

ITA 1217/SRT/2024[2014-15]Status: HeardITAT Surat18 Feb 2025AY 2014-15

Section 250

Shashikant Gupta HUF, Ahmedabad vs. Commissioner of Income Tax (Appeals), Delhi

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

ITA 372/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2013-14

Bench: Itat In Accordance With Law.

seek to pursue the said appeal owing I.T.A No. 372/Ahd/2024 A.Y. 2013-14 Page No 2 to exercise of option for availing Vivad Se Vishwas Scheme and consequently requested that his application for withdrawal of appeal may please be granted. The assessee has submitted Form Nos. 2 & 3 under ... 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 on behalf of the captioned parties, the appeal

Nitinkumar Vadilal Patel, Ahmedabad vs. The Income Tax Officer, Ward-3(1)(1), Ahmedabad

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

ITA 192/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2016-17

Bench: Itat In Accordance With Law.

Page No 2 2. At the outset, the Ld.Counsel for the assessee vide letter dated 15.02.2025 submitted that he has opted for Vivad Se Vishwas Scheme and consequently requested that his application for withdrawal of appeal may please be granted. The assessee has filed Form No.1 under the Direct ... 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 on behalf of the captioned parties, the appeal is dismissed

Pravinbhai Keshavlal Patel, Ahmedabad vs. The Dy.CIT, Circle-3(1)(1), Ahmedabad

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

ITA 1874/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2017-18

Bench: Itat In Accordance With Law.

seek to pursue the said appeal owing I.T.A No. 1874/Ahd/2024 A.Y. 2017-18 Page No 2 to exercise of option for availing Vivad Se Vishwas Scheme and consequently requested that his application for withdrawal of appeal may please be granted. The assessee has submitted Form Nos. 1 & 2 under ... 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 on behalf of the captioned parties, the appeal

Anita Shamkumar Sable, Nashik vs. ITO Ward 2(1), Nashik

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

ITA 1886/PUN/2024[2011-12]Status: DisposedITAT Pune18 Feb 2025AY 2011-12

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: N O N E (Withdrawal Application)For Respondent: Shri Ramnath P. Murkunde

assessee. The assessee however, filed a letter dated 05.02.2025 to withdraw the appeal stating therein that the assessee has decided to opt for Vivad Se Vishwas Scheme, 2024 and the necessary application/Forms shall be filed by 12.02.2025. The appeal filed by the assessee may, therefore be allowed to be withdrawn ... dismissed as withdrawn with a liberty to restore the appeal in case the assessee fails to settle the disputes covered by Direct Tax Vivad Se Vishwas Scheme, 2024. 5. In the result, the appeal of the assessee is dismissed as “withdrawn”. Order pronounced in the open court on 18th February

M/S. Annleela Vinimay Pvt. Ltd., Kolkata vs. I.T.O., Ward - 4(3), Kolkata

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

ITA 1277/KOL/2024[2013-2014]Status: DisposedITAT Kolkata18 Feb 2025AY 2013-2014

Bench: The Bench That The Assessee May Be Allowed To Withdraw The Said Appeal With The Liberty To Request For Restoration Of The Matter In Case The Assessee Is Not Successful In Settling The Matter For Some Reason. It Is Seen That As Per The Vsvs The Assessee Has To Withdraw His Appeal As Per The Scheme To Avail Of Its Benefits.

1277/Kol/2024 M/s Annleela Vinimay Pvt. Ltd. 1.1 At the time of hearing, it was pointed out that the assessee has already opted for Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing Forms No.1 & 2 (along with challan), with the competent authority. The assessee has, therefore, prayed before

Pradeep Kanodia HUF, Delhi vs. Income Tax Officer Ward 31(4), Kolkata

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

ITA 1132/KOL/2024[2015-16]Status: DisposedITAT Kolkata18 Feb 2025AY 2015-16

Bench: This Bench That The Assessee May Be Allowed To Withdraw The Said Appeal With The Liberty To Request For Restoration Of The Matter In Case The Assessee Is Not Successful In Settling The Matter For Some Reason. It Is Seen That As Per The Vsvs The Assessee Has To Withdraw His Appeal For Availing Benefit Under The Scheme.

assessee. Though through letter dated 23.12.2024, it was pointed out that the I.T.A. No. 1132/Kol/2024 Pradeep Kanodia, HUF assessee has already opted for Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing Form No.1 with the competent authority. Thereafter, a Form 3 certificate has also been issued. Accordingly

Prabhat Vivekanandan, Coimbatore vs. ITO, Ncw-3(1), Coimbatore

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

ITA 3145/CHNY/2024[2015-16]Status: DisposedITAT Chennai18 Feb 2025AY 2015-16

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3145/Chny/2024 िनधा"रण वष"/Assessment Year: 2015-16 Shri Prabhat Vikekanandan Income Tax Officer, 220, East Sambandam Road , Vs. Non-Corporate Ward-3(1) R.S.Puram,Coimbatore-641 002. Coimbatore. Pan: Bgepp-5955-N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mrs. Mathangi, Advocate ""यथ" क" ओर से/Respondent By : Ms.Gauthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 18.02.2025 आदेश /O R D E R Per George George K:

For Appellant: Mrs. Mathangi, AdvocateFor Respondent: Ms.Gauthami Manivasagam, JCIT

Section 250

Glaxosmithkline Pharmaceuticals Limited, Mumbai vs. The Commissioner of Income Tax, Appeal Add/JCIT (A)-1, Deputy Commissioner of Income Tax, Circle-7(1)(1), Mumbai

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

ITA 1312/MUM/2024[2001-02]Status: DisposedITAT Mumbai18 Feb 2025AY 2001-02

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

For Appellant: Shri Anish Thackar, A/RFor Respondent: Shri Dr. Kishor Dhule, CIT D/R

Section 143(3)Section 153Section 244ASection 250Section 254

response to hearing notice dated 23 November 2023 issued under section 250 of the Act; Ground of Appeal No. 3: Direct Tax Vivad Se Vishwas Scheme ('VSV') application not filed by Appellant for the proceedings in case of Appellant but in case of merged entity, Burroughs Welcome India Limited ('BWIL ... company called Burroughs Welcome India Limited (BWIL) which had merged with the assessee. The erstwhile company had filed an application under Direct Tax Vivad Se Vishwas Scheme. The appeal under consideration was dismissed by the Addl./JCIT holding the appeal as infructuous. In light of the application under Direct

Rajan P Maheshwari HUF, Mumbai vs. Income Tax Officer, Mumbai

In the result the appeal filed by the assessee stands dismissed as withdrawn

ITA 4867/MUM/2023[2011-12]Status: DisposedITAT Mumbai18 Feb 2025AY 2011-12

Bench: Smt. Beena Pillai () I.T.A. No.4867/Mum/2023 Assessment Year: 2011-12

passed by NFAC, Delhi, for assessment year 2011-12 vide order dated 31/10/2023. 2. The Ld.AR submitted that the assessee has sought to ‘Vivad se Vishwas scheme 2024’ and had filed Form 1 with the authorities subsequently Form 2 was issued on 30/12/2024 raising the amount payable