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“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
14
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

Pratap Waman Khandebharad, Pune vs. DCIT CC 1(1), Pune

Appeals are hereby dismissed as withdrawn

ITA 1812/PUN/2024[2017-18]Status: DisposedITAT Pune05 Feb 2025AY 2017-18

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

For Appellant: Shri Satyajeet GoelFor Respondent: Shri Ramnath P. Murkunde

outset of the hearing, the Ld. AR submitted that the assessee has filed an application under Vivad Se Vishwas Scheme to settle the dispute with the Department in respect of all the three AYs involved. A copy of Form 2 and challan(s) evidencing the payment

Pratap Waman Khandebharad, Pune vs. DCIT CC 1(1), Pune

Appeals are hereby dismissed as withdrawn

ITA 1811/PUN/2024[2016-17]Status: DisposedITAT Pune05 Feb 2025AY 2016-17

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

For Appellant: Shri Satyajeet GoelFor Respondent: Shri Ramnath P. Murkunde

outset of the hearing, the Ld. AR submitted that the assessee has filed an application under Vivad Se Vishwas Scheme to settle the dispute with the Department in respect of all the three AYs involved. A copy of Form 2 and challan(s) evidencing the payment

Pratap Waman Khandebharad, Pune vs. DCIT CC 1(1), Pune

Appeals are hereby dismissed as withdrawn

ITA 1810/PUN/2024[2015-16]Status: DisposedITAT Pune05 Feb 2025AY 2015-16

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

For Appellant: Shri Satyajeet GoelFor Respondent: Shri Ramnath P. Murkunde

outset of the hearing, the Ld. AR submitted that the assessee has filed an application under Vivad Se Vishwas Scheme to settle the dispute with the Department in respect of all the three AYs involved. A copy of Form 2 and challan(s) evidencing the payment

Rajendra Ramvilas Jakhotia, Khopoli vs. The Income Tax Officer, Ward-5, Panvel

In the result, the appeal filed by the assessee is dismissed as “withdrawn”

ITA 1638/PUN/2024[2014-15]Status: DisposedITAT Pune05 Feb 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

For Appellant: Shri Hari KrishanFor Respondent: Shri Arvind Desai, Addl. CIT DR

relating to assessment year 2014-15. 2. The Ld. Counsel for the assessee at the outset submitted that the assessee has opted for Vivad Se Vishwas Scheme, 2024 and the necessary forms have already been filed. He accordingly requested that the appeal filed by the assessee may be allowed

Sulekha Polavarapu Kumar, Usa vs. ADIT (Int Taxn)-1, Hyderabad

In the result, appeal filed by the assessee is dismissed

ITA 1267/HYD/2024[2019-2020]Status: DisposedITAT Hyderabad05 Feb 2025AY 2019-2020

Bench: Shri Laliet Kumar & Shri Manjunatha G.आ.अपी.सं /Ita No.1267/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2019-20) Sulekha Polavarapu Vs. Adit (Int.Taxn)-1 Kumar Hyderabad Usa [Pan : Cfzpk7545E] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri C.Ramesh, Ar (Through Hybrid Mode) रधजस् व द्वधरध/Revenue By: Shri B.Bala Krishna, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 05/02/2025 घोर्णध की तधरीख/Date Of 05/02/2025 Pronouncement:

For Appellant: Shri C.Ramesh, ARFor Respondent: Shri B.Bala Krishna, CIT-DR

submitted that the assessee would like to withdrawal the appeal on the ground that the assessee has settled the tax dispute under Vivad Se Vishwas Scheme, 2024 and claimed that the competent authority has 2 ITA 545/Hyd/2024 & ITA-TP 96/Hyd/2022 Amardeep Lakhtakia and EnerSys India Batteries Pvt.Ltd. issued Form ... assessee may be dismissed with a liberty to reinstate the appeal, in case, for any reason, the application filed by the assessee under Vivad Se Vishwas Scheme, 2024 is rejected by the competent authority. 3. The Ld.DR present for the revenue did not raise any objection for withdrawal

Shri Alpeshbhai Shamjibhai Kalavadia, Vapi vs. ITO, Ward-1, Vapi

ITA 1205/SRT/2024[2011-12]Status: HeardITAT Surat04 Feb 2025AY 2011-12
Section 254(1)

आयकर अपीलीय अधिकरण, सूरत न्यायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL

Dinshaws Dairy Food Private Limited, Nagpur vs. DCIT Circle-2, Nagpur

ITA 54/NAG/2024[2019-20]Status: DisposedITAT Nagpur04 Feb 2025AY 2019-20

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Appellant: Shri K P Dewani, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR

outset, during the course of hearing, Learned Counsel for the Assessee submitted that the assessee opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 and 2 ITA.No.54/NAG./2024 Form No.2 is also issued by the Department which is placed on record. He, accordingly, seeks

Time Ads and Publicity, Kochi vs. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC)

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

ITA 379/COCH/2024[2015-16]Status: DisposedITAT Cochin04 Feb 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R

stating that the he intends to withdraw the appeals, as the issue in the appeals is sought to be settled through Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV). Accordingly, we permit the assessee to withdraw the appeals with liberty to revive the appeals, in the event the application

Time Ads and Publicity, Kochi vs. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC)

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

ITA 378/COCH/2024[2013-14]Status: DisposedITAT Cochin04 Feb 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R

stating that the he intends to withdraw the appeals, as the issue in the appeals is sought to be settled through Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV). Accordingly, we permit the assessee to withdraw the appeals with liberty to revive the appeals, in the event the application

Venugopal Ramachandran, Aiyappas, K K Road, Kottayam vs. Deputy Commissioner of Income Tax, National Faceless Assessment Centre, Delhi

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

ITA 343/COCH/2024[2014-15]Status: DisposedITAT Cochin04 Feb 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2014-15 Shri Venugopal Ramachandran .......... Appellant Aiyappas, K.K. Road, Kottayam 686001 [Pan: Acepr0666F] Vs. Dy. Commissioner Of Income Tax .......... Respondent Kottayam Appellant By: Shri Shivadasa Panicker, Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 20.01.2025 Date Of Pronouncement: 04.02.2025

For Appellant: Shri Shivadasa Panicker, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

stating that the appellant intends to withdraw the appeal, as the issue in the appeal is sought to be settled through Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV). Accordingly, we permit the assessee to withdraw the appeal with 2 Shri Venugopal Ramachandran liberty to revive the appeal

Sherafudheen Theyyampattil, Malappuram vs. ITO, Tirur

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

ITA 469/COCH/2023[2005-06]Status: DisposedITAT Cochin04 Feb 2025AY 2005-06

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri C.B.M. WarrierFor Respondent: Smt. Leena Lal, Sr. D.R

stating that the appellant intends to withdraw the appeals, as the issue in the appeal is sought to be settled through Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV). Accordingly, we permit the assessee to withdraw the appeals with liberty to revive the appeal, in the event the application

Shri.Sherafuddeen Theyyampattil, Malappuram vs. The ITO, Tirur

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

ITA 468/COCH/2023[2004-05]Status: DisposedITAT Cochin04 Feb 2025AY 2004-05

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri C.B.M. WarrierFor Respondent: Smt. Leena Lal, Sr. D.R

stating that the appellant intends to withdraw the appeals, as the issue in the appeal is sought to be settled through Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV). Accordingly, we permit the assessee to withdraw the appeals with liberty to revive the appeal, in the event the application

The ACIT, Kochi vs. Shri. Anilkumar Sharma, Kochi

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

ITA 66/COCH/2022[2014-15]Status: DisposedITAT Cochin04 Feb 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2014-15 Acit, Central Circle - 1 .......... Appellant 5Th Floor, Kandamkolathy Towers M.G. Road, Kochi 682011 Vs. Anil Kumar Sharma .......... Respondent Door No. 512, Krl Road Kundannoor, Maradu 682304 [Pan: Afaps5550Q] Appellant By: Shri Sanjit Kumar Das, Cit-Dr Respondent By: ------- None ------- Date Of Hearing: 21.01.2025 Date Of Pronouncement: 04.02.2025

For Appellant: Shri Sanjit Kumar Das, CIT-DRFor Respondent: ------- None -------

stating that the appellant intends to withdraw the appeal, as the issue in the appeal is sought to be settled through Direct Tax Vivad Se Vishwas 2 Anil Kumar Sharma Scheme, 2024 (DTVSV). Accordingly, we permit the assessee to withdraw the appeal with liberty to revive the appeal

Sh. Pawan Kumar, Panchkula vs. ACIT, Circle, Panchkula

In the result, appeal of the assessee is dismissed as

ITA 369/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh04 Feb 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 254(2)

assessee has filed an application for withdrawal of this appeal on the ground that he has opted for benefit of 'Vivad Se Vishwas Scheme 2024’ and he has resolved the A.Y.2015-16 2 dispute with the Revenue under this Scheme. 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 failed to avail the full benefit

M/S Gazebo Constructions Private Limited, Patiala vs. ACIT, Central Circle, Patiala

In the result, appeal of the assessee is dismissed as

ITA 658/CHANDI/2022[2013-14]Status: HeardITAT Chandigarh04 Feb 2025AY 2013-14

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Deepak Aggarwal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr.DR
Section 254(2)

application for withdrawal are as under : A.Y.2013-14 2 “With due respect it is submitted that We have opted for Direct Taxes Vivad Se Vishwas Scheme and already filed VSVS-1 and 2 opting for settlement with the Income Tax Department in respect of my appeals filed with your office ... oblige.” 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 failed to avail the full benefit

Dy. Commissioner of Income Tax, Central Circle-2(2) Pune, Pune vs. Abhay Pandharinath Kele, Pune

In the result, the appeal filed by the Revenue is dismissed as “withdrawn” /

ITA 1313/PUN/2024[2017-18]Status: DisposedITAT Pune04 Feb 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

For Appellant: Shri Abhay Pandharinath KeleFor Respondent: Shri Amol Khairnar, CIT DR

Counsel for the assessee at the time of hearing filed an application stating therein that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 against the appeal filed by the Revenue. Therefore, the appeal filed by the Revenue may be treated as “withdrawn” / “not pressed ... absence of any objection from the side of the Ld. DR and considering the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024, this appeal filed by the Revenue is dismissed as “withdrawn” / “not pressed”. 4. In the result, the appeal filed by the Revenue

Vilas Baban Avhad, Nashik vs. Income Tax Officer, Ward 1(1), Nashik

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

ITA 401/PUN/2023[2017-18]Status: DisposedITAT Pune04 Feb 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Arvind Desai, CIT DR

hearing filed an application seeking withdrawal of the appeal on the ground that the assessee had made an application under Direct Tax Vivad Se Vishwas Scheme, 2024 on 10.12.2024 and the PCIT has also issued Form No.2. A copy of the said Form is enclosed along with the application filed

Gopani Metal Industries Pvt Ltd, Mumbai vs. CIT(A)-52, Mumbai

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

ITA 2652/MUM/2024[2018-19]Status: DisposedITAT Mumbai04 Feb 2025AY 2018-19

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhanita No. 2652/Mum/2024 (A.Y. 2018-19)

For Appellant: Shri Prakash JotwaniFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR

time of hearing, the ld. AR for the assessee filed letter dated 18.12.2024 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 A.Y. 2017-18 & 2018-19 15.11.2024, we dismiss both the appeals of the assessee with the liberty to reinstate the appeals if its application under Direct Tax Vivad Se Vishwas Scheme

Gopani Metal Industries Private Limited, Mumbai vs. Commissioner of Income Tax (A)-52, Mumbai

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

ITA 2651/MUM/2024[2017-18]Status: DisposedITAT Mumbai04 Feb 2025AY 2017-18

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhanita No. 2652/Mum/2024 (A.Y. 2018-19)

For Appellant: Shri Prakash JotwaniFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR

time of hearing, the ld. AR for the assessee filed letter dated 18.12.2024 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 A.Y. 2017-18 & 2018-19 15.11.2024, we dismiss both the appeals of the assessee with the liberty to reinstate the appeals if its application under Direct Tax Vivad Se Vishwas Scheme

Sanjay Kumar, Mathura vs. Sunil Saxena, Mathura

ITA 119/AGR/2024[2011-12]Status: DisposedITAT Agra03 Feb 2025AY 2011-12

Bench: Shri M. Balaganesh**

For Appellant: Shri Navin Garg, AdvFor Respondent: Shri Shalendra Srivastava, Sr. DR
Section 147

hereinafter referred to as 'ld. AO'). - 2. The assessee filed a letter dated 30.01.2025 before us stating that it would be availing the Vivad Se Vishwas Scheme, 2024 introduced by the Statute to settle the tax disputes prevailing in these years for which declaration in form No.1 has already been