“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

Colonels Security Services Private Limited, Agra vs. Income Tax Officer-2(1)(1), Agra

Appeal is dismissed as withdrawn, subject to all

ITA 46/AGR/2022[2018-19]Status: DisposedITAT Agra11 Feb 2025AY 2018-19

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Years: 2018-19

Section 154

withdrawal of the instant appeals stating that for the impugned assessment year 2018-19, he has opted for settlement under the Direct Taxes Vivad Se Vishwas Scheme, 2024. His Form-1 to this effect also forms part of the case records. The Revenue is very fair in not disputing

Sheetal Prasad Contractor, Guna vs. ACIT-2(1), Gwalior

ITA 21/AGR/2022[2019-20]Status: DisposedITAT Agra11 Feb 2025AY 2019-20

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwal

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR

Sheetal Prasad Contractor, Guna vs. Dy.CIT-3(1), Gwalior

ITA 20/AGR/2022[2018-19]Status: DisposedITAT Agra11 Feb 2025AY 2018-19

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwal

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR

Anshu Garg, Hathras vs. Assessing Officer, Ward-4(3)4, Hathras

Appeal is dismissed as withdrawn, subject to all just

ITA 113/AGR/2022[2018-19]Status: DisposedITAT Agra11 Feb 2025AY 2018-19

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Years: 2018-19

Section 154

M/S Gangadhar Narsingdas Agrawal (HUF), Margao vs. Joint Comm. of Income Tax, Special Range, Panaji

The appeal of the Assessee is DISMISSED as withdrawn

ITA 29/PAN/2021[1997-98]Status: DisposedITAT Panaji11 Feb 2025AY 1997-98

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 029/Pan/2021 Assessment Year : 1997-98 M/S Gangadhar Narshingdas Agrawal (Huf) 1St Floor, Anand Bhawan, Old Station Road, Margoa, Goa. Pan:Aabhg4804R. . . . . . . . Appellant

For Appellant: Mr B Y Pyatil [‘Ld. AR’]For Respondent: Ms Deepali Kalbandhe [‘Ld. DR’]

Section 250Section 253(1)Section 271(1)(c)

letter of withdrawal submitted that, vide Form-1 Ack No 835081470220125 dt. 22/01/2025 the appellant assessee has opted for ‘Direct Tax Vivad se Vishwas Scheme, 2024’ [‘VSVA’ hereinafter] to settled the present dispute. The issuance of Form-2 Ack in its case is pending before designated Revenue authority. Therefore

Vishal Aggarwal, Mohali, Punjab vs. ITO Ward 6(1), Mohali

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

ITA 466/CHANDI/2023[2010-11]Status: DisposedITAT Chandigarh11 Feb 2025AY 2010-11

Bench: Shri Vikram Singh Yadav & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 466/Chd/2023 "नधा"रण वष" / Assessment Year: 2010-11

For Appellant: Ms. Shruti Khandelwal, AdvocateFor Respondent: Shri Dharam Vir, Addl. CIT Sr.DR

Section 254(2)Section 92(1)

behalf of the Assessee, has filed an application dated 30.01.2025 for withdrawal of this appeal on the ground that he has opted for 'Vivad Se Vishwas Scheme, 2024’ and has accordingly filed the requisite Form (1) under the Scheme and Form 2 has been issued to the Assessee ... appeal. 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 fails to avail the full benefit

Shri Gayatri Parivar Trust, Panchmahal vs. The ACIT, Circle-4(1), Vadodara

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

ITA 888/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad11 Feb 2025AY 2017-18

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2017-18 Shri Gayatri Parivar Trust Vs. The Acit, Circle-4(1) Gayatri Shaktipith Ahmedabad. Santrampur Sant Panchmahal 389 260 Gujarat. Pan : Aaots 2088 L (Applicant) (Responent) : Withdrawal Appeal Assessee By Revenue By : Shri Veebadram Vislavath, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 11/02/2025 घोषणा क" तारीख /Date Of Pronouncement: 11/02/2025 आदेश/O R D E R आदेश आदेश आदेश

For Respondent: Shri Veebadram Vislavath, Sr.DR

Section 250(6)

letter dated 31.1.2025 sought withdrawal of the present appeal for the reasons that it has opted for settlement of the case under Vivad Se Vishwas Scheme, 2024 and received form no.2 from the designated authority accepting the assessee’s offer of settlement of the dispute and determining the tax liability

Sitani Trading Pvt. Ltd., Kolkata vs. A.C.I.T., Circle - 9(1), Kolkata

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

ITA 2037/KOL/2024[2017-2018]Status: DisposedITAT Kolkata11 Feb 2025AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

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

Sitani Trading Private Limited 2. At the outset, it was informed by the Ld. AR that the assessee has availed the Vivad se Vishwas, 2024 scheme. Since the assessee has opted for the Vivad Se Vishwas Scheme, hence the present appeal is infructuous and needs 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

Manoj Kumar Jaju, Kolkata vs. I.T.O., Ward - 36(1), Kolkakta, Kolkata

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

ITA 1207/KOL/2024[2013-2014]Status: DisposedITAT Kolkata11 Feb 2025AY 2013-2014

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

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

Year: 2013-14 Manoj Kumar Jaju 2. At the outset, it was informed by the Ld. AR that the assessee has availed the Vivad se Vishwas, 2024 scheme. Since the assessee has opted for the Vivad Se Vishwas Scheme, hence the present appeal is infructuous and needs 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

Gopal Krishna Bengeri, Bengaluru vs. Income Tax Officer, Ward 4(2)(4), Bengaluru

In the result, the appeal of the Assessee is dismissed on account of settlement of the dispute under DTVSV 2024

ITA 2257/BANG/2024[2013-14]Status: DisposedITAT Bangalore11 Feb 2025AY 2013-14

Bench: Shri Waseem Ahmedassessment Year: 2013-14

For Appellant: Ms. Amula, A.RFor Respondent: Sri Ganesh R Ghale, Standing counsel for department

filed a letter dated 29.01.2025, wherein he has mentioned that the assessee has opted to settle the tax dispute under the Direct Tax Vivad Se Vishwas Scheme for AY 2013-14 in connection with this appeal and the requisite amount of Rs.6,02,440/- was settled on 27.12.2024 and Form

Naresh Choithram Sewlani, Mumbai vs. Commissioner of Income Tax-TDS Range, Thane

In the result, the appeal of the assessee is dismissed

ITA 4963/MUM/2024[2010-11]Status: DisposedITAT Mumbai11 Feb 2025AY 2010-11

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailassessment Year 2010-11

For Appellant: Shri Rajesh Sewlani (Virtually present)For Respondent: Ms. Monika Pande, Sr. DR

time of hearing, the ld. AR for the assessee filed letter dated 29.10.2024 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 Naresh Choithram Sewlani A.Y. 2010-11 application under Direct Tax Vivad

Bhakti Realtors, Kalyan vs. ACIT, Central Circle 3, Thane

The appeal is disposed of as withdrawn

ITA 382/MUM/2024[2018-19]Status: DisposedITAT Mumbai11 Feb 2025AY 2018-19

Bench: Justice (Retd.) C.V. Bhadang & Shri Amarjit Singh: A.Y. : 2018-19

For Appellant: NoneFor Respondent: Ms. Monika H. Pande

behalf of the appellant seeking to withdraw the appeal on the ground that the dispute has been settled under the Direct Tax Vivad Se Vishwas Scheme, 2024. The appellant has enclosed Form nos. 1 & 2 and a copy of challan by which the tax which has been determined has been

Mona Finvest Private Limited, Mumbai vs. Income Tax Officer - 10(2)(4), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 3312/MUM/2024[2012-13]Status: DisposedITAT Mumbai11 Feb 2025AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2012-13 Mona Finvest Pvt. Ltd., Ito-10(2)(4), 201, 2Nd Floor, Aza House, Aayakar Bhavan, Vs. Turner Road, Bandra (W), Mumbai-400020. Mumbai-400050. Pan No. Aaacg 9506 G Appellant Respondent

For Appellant: Mr. Kiran Unavekar, Sr. DRFor Respondent: Mr. Nishit Gandhi

Section 144Section 147

opted for the settlement of the tax dispute that the assessee has opted for the settlement of the tax dispute under the ‘Vivad Se Vishwas Scheme, 2024.’ A copy of Form No. 2, under the ‘Vivad Se Vishwas Scheme, 2024.’ A copy of Form No. 2, under the ‘Vivad Se

Santosh Devappa Shetty, Mumbai vs. ITO 27(3), Navi Mumbai

In the result, both the appeals of the assessee are dismissed

ITA 158/MUM/2024[2018-19]Status: DisposedITAT Mumbai11 Feb 2025AY 2018-19

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita No. 158/Mum/2024 (A.Y. 2018-19)

For Appellant: Ms. Siddhi ManeFor Respondent: Ms. Monika H. Pande, Sr. DR

time of hearing, the ld. AR for the assessee filed letter dated 03.02.2025 along with copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 and stated that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In light of the above and after ... considering the copies of Form 1 Direct Tax Vivad Se Vishwas Scheme, 2024 in both the cases filed on 31.01.2025, we dismiss both the appeals of the assessee with the A.Y. 2020-21 & 2018-19 liberty to reinstate the appeals if its application under Direct Tax Vivad Se Vishwas Scheme

Santosh Devappa Shetty, Navi Mumbai vs. ITO 27(3), Navi Mumbai

In the result, both the appeals of the assessee are dismissed

ITA 156/MUM/2024[2020-21]Status: DisposedITAT Mumbai11 Feb 2025AY 2020-21

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita No. 158/Mum/2024 (A.Y. 2018-19)

For Appellant: Ms. Siddhi ManeFor Respondent: Ms. Monika H. Pande, Sr. DR

Vijay Power Generators Ltd vs. ITO Ward-17 (3), New Delhi

In the result, assessee’s appeal is dismissed as withdrawn

ITA 2157/DEL/2008[2003-2004]Status: DisposedITAT Delhi11 Feb 2025AY 2003-2004

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Royassessment Year: 2003-04

Section 143(3)

application at the Bar stating that for the impugned assessment year 2003-04, the assessee has opted for settlement under the Direct Taxes Vivad Se Vishwas Scheme, 2024. To this effect he has also filed Form 1 under the DTVSV 2024. He prayed for withdrawal of the instant appeal accordingly

Arti Singh, Dehradun vs. Income Tax Officer Ward 1(3), Dehradun

The appeal of the assessee stands dismissed as withdrawn

ITA 65/DDN/2023[2013-14]Status: DisposedITAT Dehradun10 Feb 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

assessee has filed an application dated 30.12.2024 for withdrawal of appeal as the assessee has opted to settle the issues under the Vivad se Vishwas Scheme, 2024 [in short ‘VSVS’]. The Page 1 of 3 ITA No.65 /DDN/2023 assessee has placed on record copy of Form No. 2 filed under ... counsel for assessee prayed for liberty to revive appeal in case application of assessee fails to mature for any reason under Vivad se Vishwas Scheme, 2024. 3. The ld. DR raised no objection to withdrawal of appeal by the assessee. 4. Heard. In light of application made by the assessee

Raj Kumar Khare, Guna vs. ITO, Guna

The appeal is dismissed as withdrawn in above terms subject to all just exceptions

ITA 188/AGR/2024[2012-13]Status: DisposedITAT Agra10 Feb 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalraj Kumar Khare Vs. Ito, Guna Gali No.03, Bhullanpura Income Tax Office Shitla Mata Mandir, Cantt. Haripur, Guna – 4733001 (Mp) Guna 473001 "थायीलेखासं./जीआइआरसं./Pan/Gir No:Cjkpk-9572-L Appellant .. Respondent

For Appellant: Sh. Prarthana Jalan, CAFor Respondent: Sh.Shailendra Shrivastava, Sr. DR

Section 143(3)

hereinafter referred to as the ‘Act’. 2. The Ld. AR stated that the assessee has opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 and accordingly, the P a g e | 2 Raj Kumar Khare assessee seeks withdrawal of the appeal. The relevant forms have been

Smt. Chameli Devi, Firozabad vs. ITO 5(1), Firozabad

Appeals are dismissed as withdrawn in above terms subject to all just exceptions

ITA 81/AGR/2023[2010-11]Status: DisposedITAT Agra10 Feb 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalita Nos. 79 To 81/Agr/2023 (Assessment Year 2010-11)

For Appellant: Ld. AR’s Letter dated 31-01-2025For Respondent: Sh.Shailendra Shrivastava, Sr. DR

Section 147Section 271(1)(b)

81/Agr/2023 Smt.Chameli Devi 2. It emerges that the assessee has opted for settlement of disputes in these appeals under the Direct Tax Vivad Se Vishwas Scheme, 2024 which is evident from Form Nos.1 as placed on record. The Revenue has not disputed the same. 3. Accordingly, all these appeals

Smt. Chameli Devi, Firozabad vs. ITO5(1), Firozabad

Appeals are dismissed as withdrawn in above terms subject to all just exceptions

ITA 80/AGR/2023[201-11]Status: DisposedITAT Agra10 Feb 2025

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalita Nos. 79 To 81/Agr/2023 (Assessment Year 2010-11)

For Appellant: Ld. AR’s Letter dated 31-01-2025For Respondent: Sh.Shailendra Shrivastava, Sr. DR

Section 147Section 271(1)(b)