“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

Agfa Healthcare Nv, Mumbai vs. The DCIT (International Taxation) -1 (1) (1), Mumbai

In the result, appeal of the assessee is dismissed

ITA 1459/MUM/2021[2014-15]Status: DisposedITAT Mumbai18 Feb 2025AY 2014-15

Bench: The Authorities. For The Sake Of Ready Reference, The Letter Is Reproduced Hereunder:-

Section 143(3)

aforesaid appeal, ld. Counsel for the assessee has submitted that assessee has opted for settlement of its tax dispute under the ‘Vivad Se Vishwas Scheme-2024’ and has also filed application vide letter dated 11/02/2025 before the authorities. For the sake of ready reference, the letter is reproduced hereunder ... assessment year 2014-15 In this regard, the appellant has decided to avail the benefit of settling the appeal under "The Direct Tax Vivad se Vishwas Scheme, 2024" The appellant has filed declaration in Form 1 on 30 December 2024 (copy enclosed as Annexure 1). The designated authority has also

Goverdhan Lal Rastogi Jewellers Pvt. Ltd., Biharsharif vs. Assistant/Deputy Commissioner of Income Tax, Central Circle-1, Patna

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 382/PAT/2024[2020-21]Status: DisposedITAT Patna17 Feb 2025AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 382/Pat/2024 Assessment Year: 2020-2021 Goverdhan Lal Rastogi Jewellers Pvt. Ltd.,Appellant Chowk Bazar, Bihar Sharif, Nalanda-803101, Bihar [Pan:Aadcg7486N] -Vs.- Assistant/Deputy Commissioner Of Income Tax, …………………………………….....Respondent Central Circle-1, Patna Appearances By: Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: February 13, 2025 Date Of Pronouncing The Order: February 17, 2025 O R D E R

time of hearing, it was pointed out by the ld. Counsel for the assessee that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declarations with the Competent Authority and Form No. 4 has been issued by the Department. and therefore

Smt. Savita, Alwar vs. ITO, Ward-Bhiwadi, Bhiwadi

In the result, the appeal of the assessee is dismissed having been withdrawn

ITA 1575/JPR/2024[2019-20]Status: DisposedITAT Jaipur17 Feb 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Smt. Runi Pal, CIT-DR

submit that the assessee wants to withdraw the above appeal since she has opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 for which Form No.2 has been issued by the PCIT-2, Jaipur. Copy of Form No.2 is encosed for ready reference. 2 SMT. SAVITA ... materials available on record, it is found that the assessee is herself interested in withdrawing the appeal by settling the dispute, under Vivad Se Vishwas Scheme 2024. The Bench further feels that in case of another reasons the dispute is not settled in Vivad Se Vishwas Scheme 2024, the assessee

Om Prakash Khandelwal, Dausa vs. ITO, Ward-Dausa, Dausa

In the result, the appeal of the assessee is dismissed having been withdrawn

ITA 1350/JPR/2024[2018-19]Status: DisposedITAT Jaipur17 Feb 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR

submit that the assessee wants to withdraw the above appeal since she has opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 for which Form No.2 has been issued by the PCIT-2, Jaipur. Copy of Form No.2 is encosed for ready reference. 2 SHRI ... materials available on record, it is found that the assessee is himself interested in withdrawing the appeal by settling the dispute, under Vivad Se Vishwas Scheme 2024. The Bench further feels that in case of another reasons the dispute is not settled in Vivad Se Vishwas Scheme 2024, the assessee

Vibha Sanjeev Saggi, Ahmedabad vs. National Faceless Assssment Centre, Delhi Present Jurisdiction the ITO, Ward-1(1)(3), Ahmedabad

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

ITA 1778/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2025AY 2015-16

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 147

outset, the assessee sought for an adjournment on the ground that the assessee has already filed Form No. 1 under Direct Tax Vivad Se Vishwas Scheme, 2024 and awaiting for Form No. 2, etc. Therefore sought for adjournment. This request of adjournment is rejected and the appeal filed ... assessee is dismissed since the assessee is opting Direct Tax Vivad Se Vishwas Scheme, 2024. In the event, if the application under VSVS is rejected on any count liberty is given to the assessee to restore the appeal in the manner known to law. 3. In the result, the appeal

Income Tax Officer, Ward-32(1), Kolkata vs. Ashok Kumar Bhotika, Kolkata

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

ITA 2047/KOL/2024[2014-15]Status: DisposedITAT Kolkata17 Feb 2025AY 2014-15

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

time of hearing, it was pointed out that the assessee has already opted for Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing Form No.1 with the competent authority and therefore, prayed before the Bench that the assessee may be allowed to withdraw the said appeal with the liberty

City Land Associates, Amravati vs. Principal Commissioner of Income Tax-1, Nagpur

In the result, assessee’s appeal stands dismissed

ITA 27/NAG/2021[2016-17]Status: DisposedITAT Nagpur14 Feb 2025AY 2016-17

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

For Appellant: Shri R.B. AtalFor Respondent: Shri Sandipkumar Salunke

Section 133ASection 143(3)Section 263

next date may please be given after 28th February so that the extended time limit for submitting audited returns and also application under Vivad se Vishwas is over. This request is made as some staff members of the office are suffering due to corona and because of this workload pressure

Cat Cosmetics and Healthcare Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward 1(1)(3), Ahmedabad

In the result, the captioned appeal is dismissed as withdrawn

ITA 1190/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad14 Feb 2025AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Sunil Talati, A.RFor Respondent: Shri Prateek Sharma, Sr. D.R

Section 91

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. 1 issued by the Pr. CIT of Income Tax, approving ... applications filed by the assessee under the Vivad se Vishwas Scheme, 2024. The Counsel for the assessee submitted before us that the assessee does not wish to pursue the present appeal since their application under Vivad se Vishwas Scheme, 2024 have been approved by the Income Tax Department CAT Cosmetics

Aveva Information Technology India Private Limited (Successor of Aveva Software Private Limited), Mumbai vs. Deputy Commissioner of Income Tax, Circle 15(1)(1), Mumbai

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

ITA 4813/MUM/2024[2020-21]Status: DisposedITAT Mumbai14 Feb 2025AY 2020-21

Bench: Shri Sandeep Singh Karhail, Jm & Shri Girish Agrawal, Am आयकर अपील सं./Ita No.4813/Mum/2024 (िनधा"रण वष" / Assessment Year :2020-2021) Aveva Information Technology Vs. Dcit, Circle-15(1)(1), India Private Limited(Successor Mumbai Of Aveva Software Pvt. Ltd.) Unit No.202, A Wing Supreme Business Park, Hiranandani Gardens, Supreme City Powai Mumbai-400076 "थायी लेखा सं./Pan No. : Aadca 0847 M (अपीलाथ" /Appellant) .. (""यथ" / Respondent) िनधा"रती की ओर से /Assessee By : Mr. Yash Ranglani, Ar राज"व क" ओर से /Revenue By : Shri Kiran Unavekar, Sr.Dr सुनवाई क" तारीख / Date Of Hearing : 12/02/2025 घोषणा क" तारीख/Date Of Pronouncement : 14/02/2025 आदेश / O R D E R Per Sandeep Singh Karhail, Jm : The Assessee Has Filed The Present Appeal Challenging The Impugned Final Assessment Order Dated 30.07.2024, Passed Under Section 143(3) R.W. Section 144C(13) R.W. Section 144B Of The Income Tax Act, 1961 (“The Act”) Pursuant To The Directions Issued By The Learned Dispute Resolution Panel-1, Mumbai-2, For The Assessment Year 2020-21. 2. At The Time Of The Hearing, The Learned Ar For The Assessee Submitted A Copy Of The Acknowledgement Dated 31.01.2025 Of Filing Of Form 1 Under Direct Tax Vivad Se Vishwas Scheme, 2024 & Stated That 2 Aveva Information Technology India Pvt. Ltd. The Assessee Has Opted For Direct Tax Vivad Se Vishwas Scheme, 2024.In Light Of The Above Letter, We Dismiss The Appeal Of The Assessee With The Liberty To Reinstate The Appeal If Its Application Under Direct Tax Vivad Se Vishwas Scheme, 2024, Is Not Accepted.

For Appellant: Mr. Yash Ranglani, ARFor Respondent: Shri Kiran Unavekar, Sr.DR

Section 143(3)Section 144BSection 144C(13)

hearing, the learned AR for the assessee submitted a copy of the acknowledgement dated 31.01.2025 of filing of Form 1 under Direct Tax Vivad Se Vishwas Scheme, 2024 and stated that 2 Aveva Information Technology India Pvt. Ltd. the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024.In ... above letter, we dismiss the appeal of the assessee with the liberty to reinstate the appeal if its application under Direct Tax Vivad Se Vishwas Scheme, 2024, is not accepted. 3. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court

ACIT, Circle-23(1), New Delhi vs. Showa India Pvt.Ltd, Faridabad

In the result, appeal of the assessee for AY 2013-14 and AY 2014-15 are dismissed as withdrawn and appeal of the Revenue is dismissed as infructuous

ITA 8326/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Feb 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.1295/िद"ी/2020(िन.व. 2013-14) आअसं.8278/िद"ी/2018(िन.व. 2014-15) Hitachi Astemo Haryana P. Ltd., (Formerly Known As Showa India P. Ltd.), Plot No. 23-22, Sector-58, Faridabad, Haryana 121002 ...... अपीलाथ"/Appellant Pan: Aabce-5725-G बनाम Vs. Deputy Commissioner Of Income Tax, ..... "ितवादी/Respondent Circle 23(1) Delhi आअसं.8326/िद"ी/2019(िन.व. 2013-14) Assistant Commissioner Of Income Tax, Circle 23(1) R.No. 225E, 2Nd Floor, C.R Building, ...... अपीलाथ"/Appellant New Delhi बनाम Vs. Hitachi Astemo Haryana P. Ltd., (Formerly Known As Showa India P. Ltd.), Plot No. 23-22, Sector-58, Faridabad, Haryana 121002 ..... "ितवादी/Respondent Pan: Aabce-5725-G

For Appellant: Ms. Ananya Kapoor, AdvocateFor Respondent: Shri Ashish Tripathi, Sr. DR

Section 143(3)

Counsel of the assessee submits that the assessee has settled the dispute in appeals for AY 2013-14 and AY 2014-15 under Vivad Se Vishwas Scheme 2024 (in Short ‘VSVS’). She furnished application dated 31.01.2025 for withdrawal of appeal along with copy of Form No. 2 issued under VSVS

Showa (India) P.Ltd, Faridabad vs. DCIT, Circle-23(1), New Delhi

In the result, appeal of the assessee for AY 2013-14 and AY 2014-15 are dismissed as withdrawn and appeal of the Revenue is dismissed as infructuous

ITA 8278/DEL/2018[2014-15]Status: DisposedITAT Delhi14 Feb 2025AY 2014-15

For Appellant: Ms. Ananya Kapoor, AdvocateFor Respondent: Shri Ashish Tripathi, Sr. DR

Section 143(3)

Girraj Kishor Agrawal, Mathura vs. ITO Ward 1(3)(1), Mathura

Appeal is dismissed as withdrawn, subject to all

ITA 32/AGR/2025[2012-13]Status: DisposedITAT Agra13 Feb 2025AY 2012-13

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Years: 2012-13

Section 147

instant appeal on the ground that for the impugned assessment year 2012-13, he has opted for settlement under the Direct Taxes Vivad Se Vishwas Scheme, 2024. His Form-2 to this effect also forms part of the case records. The Revenue is very fair in not disputing all these

Ajit Motwani Lashkar, Gwalior vs. A.O., Gwalior

Appeal is dismissed as withdrawn, subject to all

ITA 88/AGR/2023[2019-20]Status: DisposedITAT Agra13 Feb 2025AY 2019-20

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Years: 2019-20

Section 143(1)

instant appeal on the ground that for the impugned assessment year 2019-20, he has opted for settlement under the Direct Taxes Vivad Se Vishwas Scheme, 2024. His Form-2 to this effect also forms part of the case records. The Revenue is very fair in not disputing all these

Pankaj Kumar Mishra, Firozabad vs. JCIT Range-5, Firozabad

Appeal is dismissed as withdrawn, subject to all just

ITA 706/AGR/2018[2011-12]Status: DisposedITAT Agra13 Feb 2025AY 2011-12

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Years: 2011-12

Section 143(3)

Shri Dalsukhbhai Kadvabhai Senjaliya, Jetpur vs. The ITO, Ward-1(1), Rajkot

In the result, the appeal of the assessee (in ITA No

ITA 95/RJT/2020[2003-04]Status: DisposedITAT Rajkot13 Feb 2025AY 2003-04

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकर अपीलसं./Ita No.95/Rjt/2020 निर्धारणवर्ष / Assessment Year: (2003-04) (Hybrid Hearing) Shri Dalsukhbhai Kadvabhai Vs. The Ito, Senjaliya Ward 1(1) Prop.Nishan Enterprise Aaykar Bhavan Patel Chowk, Navagadh Rajkot. Jetpur. स्थायी लेखासं./जीआइआरसं./Pan/Gir No.: Agrps8048M (Appellant) (Respondent) Appellant By Respondent By Date Of Hearing Date Of Pronouncement : Shri Chetan Agarwal, Ld. Ar : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr : 12/02/2025 : 13/02/2025 Per Dr. A. L. Saini, Am: आदेश / Order Captioned Appeal Filed By Assessee Pertaining To Assessment Year 2003- 04, Is Directed Against Order Passed By Commissioner Of Income Tax (Appeal), Vide Order Dated 16/11/2018, Which In Turn Arises Out Of An Order Passed By The Assessing Officer Dated 28/02/2006_U/S 143(3) Of The Income Tax Act, 1961. 2. By Way Of Letter Dated 01/01/2025 Assessee Submitted That He Has Opted Benefit Of The "Direct Tax Vivad Se Vishwas Scheme, 2024". Form No.02 Dated 28/12/2024 With Acknowledgement Number 783428340281224 Is Placed On Record & Requested For Withdrawal Of The Appeal. 3. On The Other Hand, The Ld. Sr. Dr For The Revenue Did Not Have Any Objection If The Said Appeal Is Withdrawn By The Assessee. 4. We Have Heard The Matter & Gone Through Request Of The Assessee & Noted That Assessee Has Prayed For Withdrawal Of The Appeal. We Allow Assessee To Withdraw The Appeal. 5. In The Result, The Appeal Of The Assessee (In Ita No. 95/Rjt/2020 For Ay.2003-04) Is Dismissed As Withdrawn. Order Pronounced In The Open Court On 13 / 02 /2025. Sd/- (Dinesh Mohan Sinha)Rajkot दिनांक/ Date: 13/02/2025 Copy Of The Order Forwarded To 1. The Assessee 2. The Respondent 3. The Cit(A) 4. Pr. Cit 5. Dr/Ar, Itat, Rajkot 6. Guard File Sd/- (Dr. A.L. Saini)By Order Assistant Registrar/Sr. Ps/Ps

Section 143(3)

Income Tax Act, 1961. 2. By way of letter dated 01/01/2025 assessee submitted that he has opted benefit of the "Direct Tax Vivad Se Vishwas Scheme, 2024". Form No.02 dated 28/12/2024 with acknowledgement number 783428340281224 is placed on record and requested for withdrawal of the appeal. 3. On the other

Gopalbhai Shamjibhai Patel, Jasdan vs. Income Tax Officer, Ward-2(2), Rajkot

In the result, the appeal of the assessee (in ITA No

ITA 198/RJT/2017[2004-05]Status: DisposedITAT Rajkot13 Feb 2025AY 2004-05

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.198/Rjt/2017 "नधा"रणवष" / Assessment Year: (2004-05) (Hybrid Hearing) Gopalbhai Shamjibhai Patel Vs. The Ito, Jairam Plot, B/H. New Bus Satnd Ward 2(2) Jasdan Rajkot. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agypp9175B (Appellant) (Respondent) Appellant By : Shri Chetan Agarwal, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 12 / 02 /2025 Date Of Pronouncement : 13/ 02 /2025 आदेश / O R D E R Per Dr. A. L. Saini, Am:

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 143(3)

Income Tax Act, 1961. 2. By way of letter dated 12/02/2025 assessee submitted that he has opted benefit of the “Direct Tax Vivad Se Vishwas Scheme, 2024”. Form No.02 dated 28/01/2025 with acknowledgement number 781898780281224 is placed on record and requested for withdrawal of the appeal. 3. On the other

Manjula Khetan, Natha Nagar vs. DCIT, Circle-1, Bhagalpur

In the result, the appeal of the assessee is dismissed

ITA 381/PAT/2024[2013-14]Status: HeardITAT Patna13 Feb 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 381/Pat/2024 Assessment Year: 2013-2014 Manjula Khetan,……………………......…………Appellant K.B. Lal Road, Nathanagar, Bihar-812006 [Pan:Ahlpk7674E] -Vs.- Deputy Commissioner Of Income Tax,……...Respondent Circle-1, Anand , Chikitsalaya Road, Bhagalpur-812002, Bihar Appearances By: Shri Manish Malpani, A.R., Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: February 11, 2025 Date Of Pronouncing The Order: February 13, 2025 O R D E R

time of hearing, it was pointed out by the ld. Counsel for the assessee that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1, with the Competent Authority and is awaiting Form No. 2 from

Nirmal Kumar Agrawal, Jaipur vs. DCIT, Circle - 4, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1224/JPR/2024[2013-2014]Status: DisposedITAT Jaipur13 Feb 2025AY 2013-2014

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Mrs. Swapnil Parihar, JCIT-DR

Section 133ASection 147Section 148Section 68Section 69C

case, Hon'ble Principal Commissioner of Income Tax has erred in law and on facts, ignoring the fact that assessee has opted for Vivad Se Vishwas scheme for dispute resolution and proceedings under the scheme are completed and Certificate in form no. 5 has been issued to the assessee which ... contains order for full and final settlement of tax arrears u/s 5(2) read with section 6 of The Direct Tax Vivad Se Vishwas Act, 2020. The (Vivad se Vishwas) scheme also highlights the point that once the taxpayers decide to resolve the dispute with the tax authority under this

Reckitt Benckiser (India) Pvt. Ltd., Gurugram vs. DCIT, Cir. 11(1), Kolkata

ITA 875/KOL/2024[23/02/2024]Status: DisposedITAT Kolkata13 Feb 2025

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Avinash, ARFor Respondent: Shri Guru Bhashyam, DR

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI SONJOY SARMA, JM ITA

ACIT, 14(1)(2), Mumbai vs. Fortran Steel Private Limited, Mumbai

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

ITA 994/MUM/2024[2011-12]Status: DisposedITAT Mumbai13 Feb 2025AY 2011-12

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2011-12 Acit 14(1)(2), Fortran Steel Pvt. Ltd., Room No. 455, 4Th Floor, 35A Carnac Siding Road, Vs. Aayakar Bhavan, M.K. Road, Sakar Galli, Mazgaon, Mumbai-400020. Mumbai-400009. Pan No. Aaacf 4202 A Appellant Respondent

For Appellant: Mr. Prashant Barate, Sr. DRFor Respondent: Ms. Likitha Shetty

Section 271(1)(c)

assessee submitted that At the outset, the Ld. counsel for the assessee submitted that assessee has opted for has opted for ‘Vivad Se Vishwas’ Scheme, 2024 and Scheme, 2024 and therefore, assessee seeks to withdraw the present appeal. The Ld. therefore, assessee seeks to withdraw the present appeal