“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

Shree Laxmi Roadlines, Belgaum vs. Pr.Commissioner of Income Tax, Hubli

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

ITA 93/PAN/2024[2017-18]Status: DisposedITAT Panaji06 Feb 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale& Shri Gd Padmahshalishri Laxmi Road Lines, बनाम/ Pr.Cit, Vs. No.42, Airport Road, Hubli. Gandhinagar, Karnataka. Belagavi-590016. Karnataka. "ायी लेखा सं./जीआइआर सं./Pan/Gir No.:Acffs9765H (अपीलाथ" /Appellant) (""थ" / Respondent) ..

For Appellant: None(Letter dt13-01-2025)For Respondent: Shri.Narendra Reddy.. Sr.DR

time hearing, the assessee mentioned by letter that the assessee is intended to settle the tax litigation by opting for ‘ Direct Tax Vivad Se Vishwas Scheme(DTVSV) 2024’ and has filed Form no. 2 under DTVSV Rules. Per Contra, the Ld. DR has no objections. 3. We heard the Ld.DR ... submissions and perused the material on record. Since the assessee has opted for ‘Direct Tax Vivad Se Vishwas Scheme(DTVSV) 2024’ and has filed an application for withdrawal of appeal by letter 3-02-2025. Hence we are of the view that, no purpose will be served in keeping

Raghav Agarwal (HUF), Kanpur vs. ITO Ward 1(1)(3), Kanpur

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 275/LKW/2024[2015-16]Status: DisposedITAT Lucknow06 Feb 2025AY 2015-16

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraraghav Agarwal (Huf) The Income Tax Officer V. 563, Muir Road, Cantt., Ward-1(1)(3) Kanpur-208004. Aayakar Bhawan, 16/69, Civil Lines, Kanpur- 208001. Pan:Aanhr2365C (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv Respondent By: Shri. Sanjeev Krishna Sharma, Addl Cit(Dr) Date Of Hearing: 22 01 2025 Date Of Pronouncement: 06 02 2025 O R D E R

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri. Sanjeev Krishna Sharma, Addl

Section 10(38)Section 115BSection 147Section 148Section 148(2)Section 68Section 69C

quashed.” 2. At the outset, the Ld. Counsel for the assessee submitted that the dispute has been settled under the Direct Tax Vivad se Vishwas Scheme, 2024 and prayed for withdrawal of the appeal. And a letter dated 21.01.2025 along with Form no. 04 is placed on record. The relevant ... /NFAC, Delhi and fixed for hearing before the Hon'ble Bench on Wednesday January 22, 2025. The appellant has participated in the Vivad se Vishwas Scheme-24 and hence does not want to pursue the appeal further. Form no. 04 as received from the office of the PCIT, Kanpur

Vijay Parkash, Chandigarh vs. Income Tax Officer, Chandigarh

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

ITA 564/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh06 Feb 2025AY 2016-17

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 564/Chd/2023 "नधा"रण वष" / Assessment Year : 2016-17 Vijay Parkash The Ito, Scf 96, Sector 26, बनाम Ward 5(1), Grain Market, Chandigarh Vs. Chandigarh "थायी लेखा सं./Pan No: Aaspp3832B अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing ) "नधा""रती क" ओर से/Assessee By : Shri A.K Jindal, Ca राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 31.01.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 06.02.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 19.08.2023 Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’], For The Assessment Year 2016-17. 2. At The Outset, An Application Dated 25.01.2025 Has Been Filed On Behalf Of The Authorized Representative Of The Assessee For Withdrawal Of This Appeal On The Ground That The Assessee Has Opted For Direct Tax 'Vivad Se Vishwas Scheme

For Appellant: Shri A.K Jindal, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 254(2)

Authorized Representative of the Assessee for withdrawal of this appeal on the ground that the Assessee has opted for Direct Tax 'Vivad Se Vishwas Scheme 564-Chd-2032 Vijay Parkash, Chandigarh 2 2024’ and sought permission of the Bench to withdraw the aforementioned appeal. Necessary certificate in Form No.2 under ... 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 fails to avail the full benefit

M/S Shivalikview Steel Trading Pvt. Ltd., Chandigarh vs. ACIT, CC-1, Chandigarh

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

ITA 347/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh06 Feb 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 254(2)

that the 347-Chd-2023 M/s Shivalikview Steel Trading Pvt. Ltd., Chandigarh 2 Assessee has opted to avail the benefit of Direct Tax 'Vivad Se Vishwas Scheme 2024’ and sought permission of the Bench to withdraw the aforementioned appeal. 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 fails to avail the full benefit

Chhogaji Narshaji Prajapati, Ahmedabad vs. The Income Tax Officer, Ward-1(2)(1), Ahmedabad

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

ITA 371/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad06 Feb 2025AY 2017-18

Bench: Ms. Annapurna Gupta (Accountant Member), Shri TR Senthil Kumar (Judicial Member)

For Appellant: Withdrawal ApplicationFor Respondent: Shri Prateek Sharma, Sr. D.R

Section 143(3)

therefore, requested to withdraw the above appeal, for issuing Form no. 3 under Vivad Se Vishwas Scheme. The assessee also placed on record Form Nos. 1 & 2 issued by the Department and the tax paid by the assessee. 2.1 Ld. Sr. D.R. appearing for the Revenue has no objection

Jignesh Shah, Surat vs. Assistant Commissioner of Income Tax, Circle 1, Bhavnagar

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

ITA 1837/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad06 Feb 2025AY 2022-23

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं/Ita No.1837/Ahd/2024 निर्धारण वर्ष / Assessment Year : 2022-23 Jignesh Shah, D-604, Indraprastha Apartment Near Maheshwari Bhawan City Light Road, Surat - 395 007 स्थायी लेखा सं./Pan: Agyps 8575 Q (अपीलार्थी/ Appellant) Assessee By : Revenue By : Shrti Mehul Shah, Ar Shri Rignesh Das, Sr.Dr सुनवाई की तारीख / Date Of Hearing घोषणा की तारीख / Date Of Pronouncement: The Asst.Cit बनाम Circle-1 / V/S. Bhavnagar (प्रत्यर्थी/ Respondent) : 30/01/2025 : 06/02/2025 आदेश/Order Per Makarand V. Mahadeokar, Am: This Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”], Dated 23/08/2024, Confirming The Additions Made By The Assessing Officer [Hereinafter Referred To As “Ao"] Under Sections 69A & 69C Of The Income Tax Act, 1961[Hereinafter Referred To As “The Act”] For The Assessment Year 2022-23.

For Appellant: Revenue byFor Respondent: Shrti Mehul Shah, AR

Section 271ASection 69ASection 69C

observed that the assessee had merely sought repeated adjournments, including requests to keep the appeal in abeyance under the proposed Vivad Se Vishwas Scheme 2024, without providing substantive explanations. Citing Supreme Court and High Court judgments, the CIT(A) concluded that the burden of proof rested on the assessee, which ... vide response dated 17.08.2024, wherein the assessee had requested that the appeal hearing be kept in abeyance pending the implementation of the proposed Vivad Se Vishwas Scheme 2024. Instead of considering this request, the CIT(A) proceeded to dismiss the appeal ex-parte, without granting a reasonable hearing or passing

Success Vyapaar Pvt. Ltd., Kolkata vs. I.T.O., Ward - 6(1), Kolkata

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

ITA 1742/KOL/2024[2010-2011]Status: DisposedITAT Kolkata06 Feb 2025AY 2010-2011

Bench: Shri Sonjoy Sarma

Section 147Section 250Section 91(2)Section 91(3)Section 92(2)

outset, it was informed by the Ld. AR vide letter dated 03.02.2025 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 15t October, 2024, it is mentioned that as per section 91(2) of the Scheme, after filing of declaration, appeals before ITAT/CIT

Contiloe Pictures Private Limited, Mumbai vs. Assistant Commissioner of Income Tax 16(1), Mumbai

In the result, the appeal filed by the Assessee is dismissed as withdrawn with liberty to the parties as mentioned above

ITA 5480/MUM/2024[2020-21]Status: DisposedITAT Mumbai06 Feb 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar, Acccountant Member Assessment Year: 2020-21 M/S. Contiloe Pictures Assistant Director Of Private Limited, Income Tax, 6Th Floor, Lotus Nilkamal Bus Central Processing Centre Park, Vs. (Adit-Cpc) Azad Nagar S.O. (Mumbai), Bengaluru, Mumbai, Karnataka Maharashtra – 400 053 Pan: Aadcc2118D (Appellant) (Respondent)

For Appellant: None (Letter dt.04.02.2025)For Respondent: Shri Mahesh Pamnari, Ld. Sr. D.R

Section 250

Contiloe Pictures Private Limited 2. In the instant case, the Assessee with an intention to settle the dispute amicably through Vivad Se Vishwas Scheme, (in short “VSVS”) 2024 has filed Form no.1. and willing to deposit the requisite amount to be determined by the Revenue Authority, and therefore, the appeal

Colgate-Palmolive (India) Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 15(1)(1), Mumbai

In the result, the appeal filed by the assessee bearing ITA No

ITA 4838/MUM/2024[2020-21]Status: FixedITAT Mumbai06 Feb 2025AY 2020-21

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjeeaxis Enterprises, Mumbai Vs Commissioner Of Income-Tax 102, 1St Floor Pals, 1St Road Appeals, Delhi T.P.S Iv, Bandra West, Mumbai-400 050 Pan: Aaafa9003D Appellant Respondent

For Appellant: Ms. Tisha BaghFor Respondent: ShriRam Krishna Kedia(SR DR)

Section 143(3)Section 154Section 250Section 92

Form 2 related to Certificate under sub section (1) of section 92 of the Finance (No.2) Act, 2024 (under the Direct Taxes Vivad Se Vishwas Scheme, 2024) dated 28/01/2025. The copy of the letter and Form 2 are placed in the record. In the circumstances, the Ld.AR prayed that

Shree Jawahar Cooperative Housing Society Limited, Mumbai vs. Income Tax Officer Ward 31(2)(1), Mumbai

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

ITA 3979/MUM/2024[2007-08]Status: DisposedITAT Mumbai06 Feb 2025AY 2007-08

Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI. PRABHASH SHANKAR (Accountant Member)

For Appellant: NoneFor Respondent: Shri. Pravin Salunkhe, Sr. DR

Section 250

short) for the assessee filed an application dated 09.12.2024 stating that the assessee has opted to settle the dispute through the Direct Tax Vivad Se Vishwas Scheme, 2024 along with Form 1 DTVSV 2024. 4. Upon perusal of the same, we deem it fit to dismiss the appeal filed

Mohit Khanna, Gurgaon vs. Assistant Commissioner of Income Tax, Delhi

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

ITA 251/DEL/2024[2015-2016]Status: DisposedITAT Delhi06 Feb 2025AY 2015-2016

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2015-16]

Section 143(3)

Counsel for the assessee requested for withdrawal of the appeal on the ground that the assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2015-16. 3. Since the assessee has opted for Vivad se Vishwas Scheme, we dismiss this appeal ... withdrawn. However, we are granting liberty to the assessee that in case the assessee is not successful in getting through the Vivad se Vishwas Scheme, he is free to get this order recalled. In terms of the above, the appeal is dismissed as withdrawn. 4. In the result, the appeal

Sopra Steria Group, Noida vs. ACIT, Circle-3(1)(2), Int. Tax., New Delhi

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

ITA 9085/DEL/2019[2016-17]Status: DisposedITAT Delhi06 Feb 2025AY 2016-17

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2015-16]

Section 143(3)

Counsel for the assessee requested for withdrawal of the appeals on the ground that the assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment years 2015-16 and 2016-17. 3. Since the assessee has opted for Vivad se Vishwas Scheme, we dismiss ... appeals as withdrawn. However, we are granting liberty to the assessee that in case the assessee is not successful in getting through the Vivad se Vishwas Scheme, it is free to get this order recalled. In terms of the above, the appeals are dismissed as withdrawn. 4. In the result

Sopra Steria Group, New Delhi vs. ACIT, Circle-3(1)(2) (International Taxation), New Delhi

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

ITA 8154/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Feb 2025AY 2015-16

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2015-16]

Section 143(3)

Brij Nandan Beniwal, Karauli vs. ITO Ward Karauli, Karauli

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

ITA 955/JPR/2024[2018-19]Status: DisposedITAT Jaipur05 Feb 2025AY 2018-19

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

For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Shri Dinesh Badgujar, Addl. CIT

hearing, the ld. AR of the assessee has prayed for withdrawal of the appeal as the assessee has opted to settle dispute under Vivad Se Vishwas Scheme 2024 and he has been awaiting the acceptance thereof by the 2 SHRI BRIJ NANDAN BENIWAL VS ITO, WARD KARAULI, KARAULI competent authority ... 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

Nash Fashions (India) Ltd., Jaipur vs. The Dy. Commissioner of Income Tax, Jaipur

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

ITA 351/JPR/2024[2012-13]Status: DisposedITAT Jaipur05 Feb 2025AY 2012-13

Bench: The Ld Pcit Under Vivad Se Vishwas Scheme 2024 & Form No. 2 In Regarding To Vivad Se Vishwas Scheme 2024 Is Awaited For Which The Assessee Has Filed The Copy Of Application Under The Scheme Made Before The Competent Authority.

For Appellant: Shri Dheeraj Borad, CAFor Respondent: Shri P.P. Meena, CIT-DR

assessee filed an application dated 04-02-2025 praying therein that the assessee has moved an application before the ld PCIT under Vivad Se Vishwas Scheme 2024 and Form No. 2 in regarding to Vivad Se Vishwas Scheme 2024 is awaited for which the assessee has filed the copy ... materials available on record, it is found that the assessee is itself 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

Finetech Developers Private Limited, Lal Kothi vs. Income Tax Officer Ward 6(2), Jaipur

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

ITA 1103/JPR/2024[2010-11]Status: DisposedITAT Jaipur05 Feb 2025AY 2010-11

Bench: The Competent Authority.

For Appellant: NoneFor Respondent: Shri Gautam Singh Choudhary, JCIT - VH

Director of the assessee company filed an application dated 01-02-2025 praying therein that he has opted to settle dispute under Vivad Se Vishwas Scheme 2024 and he has been awaiting the acceptance thereof by the competent authority for which the assessee has filed the copy of application under ... materials available on record, it is found that the assessee is itself 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

Sunita Goyal, 1/35, Vidhyadhar Nagar, Jaipur vs. ITO, Ward-4(2), Jaipur

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

ITA 269/JPR/2023[2014-15]Status: DisposedITAT Jaipur05 Feb 2025AY 2014-15

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

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Dinesh Badgujar, Addl. CIT

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 ... 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

Maru Securities Private Limited, Jaipur vs. Income Tax Offcer, Ward-6(4), Jaipur

In the result, the appeals of the assessee are dismissed having been withdrawn

ITA 445/JPR/2022[2012-13]Status: DisposedITAT Jaipur05 Feb 2025AY 2012-13

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

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-VH

During the course of hearing, the ld. AR of the assessee has prayed to withdraw the appeals by availing the benefits of Vivad Se Vishwas Scheme 2024 as announced in the Budget 2024. 2.2 On the other hand, the ld. DR did not raise any objection to the submissions made ... assessee is itself interested in withdrawing the appeals by 2 VIJETA LODHA, JAIPUR VS DCIT, CIRCLE-7, JAIPUR 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

Maru Securities Private Limited, Jaipur vs. ITO, Ward- 6(4), Jaipur

In the result, the appeals of the assessee are dismissed having been withdrawn

ITA 444/JPR/2022[2011-12]Status: DisposedITAT Jaipur05 Feb 2025AY 2011-12

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

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-VH

Deepak Bansal, Kishangarh vs. ITO, Kishangarh

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

ITA 304/JPR/2017[2007-08]Status: DisposedITAT Jaipur05 Feb 2025AY 2007-08

Bench: The Competent Authority.

For Appellant: Shri Komal Harsh, AdvocateFor Respondent: Shri Gautam Singh Choudhary, JCIT

hearing, the ld. AR of the assessee has prayed for withdrawal of the appeal as the assessee has opted to settle dispute under Vivad Se Vishwas Scheme 2024 and he has been awaiting the acceptance thereof by the competent authority for which the assessee has filed the copy of Form ... 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