“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

M/S Hma Agro Industries Ltd., Agra vs. ITO., Ward-2(1)(5), Agra

ITA 184/AGR/2019[2015-16]Status: DisposedITAT Agra03 Feb 2025AY 2015-16

Bench: Shri M. Balaganesh(Through Virtual Hearing) M/S. Hma Agro Industries Ltd, Vs. Income Tax Officer, 2/220, 2Nd Floor, Glory Plaza, Opp: Ward-2(1)(5), Sur Sadan, Mg Road, Agra-282007 Agra (Appellant) (Respondent) Pan:Aacch0450J Assessee By : Shri Deependra Mohan, Ca Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 03/02/2025 Date Of Pronouncement 03/02/2025

For Appellant: Shri Deependra Mohan, CAFor Respondent: Shri Sukesh Kumar Jain, CIT DR

Section 143(3)

hereinafter referred to as ‘ld. AO’). 2. The assessee filed a letter dated 01.02.2025 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

Shobhana Yeshwant Laad, Curchorem vs. Income Tax Officer, Ward - 5, Margao

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

ITA 154/PAN/2024[2010-11]Status: DisposedITAT Panaji03 Feb 2025AY 2010-11

Bench: Shri Pavan Kumar Gadale& Shri Gd Padmahshalishobhana Yeshwant Laad, बनाम/ I T O, Vs. Laad Building, Ward-5, Opp:Muncipality Blessing Pioneer Complex, Curchorem-403706, Margao-403601, Goa. Goa. "ायी लेखा सं./जीआइआर सं./Pan/Gir No.:Abkpl1856C (अपीलाथ" /Appellant) (""थ" / Respondent) ..

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

Section 143(3)

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 13-01-2025. Hence we are of the view that, no purpose will be served in keeping

Harilal Lakhamshi Jewellers Private Limited, Gandhidham vs. AO, Gandhidham

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

ITA 25/RJT/2024[2014-15]Status: DisposedITAT Rajkot03 Feb 2025AY 2014-15

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No.25/Rjt/2024 "नधा"रण वष" / Assessment Year: (2014-15) (Hybrid Hearing) Harilal Lakhamshi Jewellers Private Vs. The Acit, Circle Gandhidham. Limited. Haribhai Soni Building, L.B. Shastri Road, Anjar, Kachchh. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm2942H (Respondent) Appellant By : Withdrawal Application By The Assessee Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 30 /01 /2025 Date Of Pronouncement : 03 /02 /2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm: Captioned Appeal Filed By Assessee Pertaining To Assessment Year 2014- 15, Is Directed Against Order Passed By Commissioner Of Income Tax (Appeal), Order Dated 03/10/2023, Which Intern Arises Out Of Order Passed By Assessing Officer Dated 31/01/2018 U/S 143(3) R.W.S. 144C(3) Of The Income Tax Act, 1961. 2. By Way Of Letter Dated 24/12/2024 Assessee Submitted That He Has Opted Benefit Of The “Direct Tax Vivad Se Vishwas Scheme, 2024”. Form No.02 Dated 16/12/2024 With Acknowledgement Number 755219021161224 Is Placed On Record & Requested For Withdrawal Of Appeal.

For Appellant: Withdrawal Application by the assesseeFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 143(3)

Income Tax Act, 1961. 2. By way of letter dated 24/12/2024 assessee submitted that he has opted benefit of the “Direct Tax Vivad Se Vishwas Scheme, 2024”. Form No.02 dated 16/12/2024 with acknowledgement number 755219021161224 is placed on record and requested for withdrawal of appeal. ITA-25/RJT/2024

Induben Narendra Patel, Junagadh vs. ACIT, Junagadh Circle, Junagadh

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

ITA 339/RJT/2023[2016-17]Status: DisposedITAT Rajkot03 Feb 2025AY 2016-17

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No.339 & 340/Rjt/2023 "नधा"रण वष" / Assessment Year: (2016-17 & 2017-18) (Hybrid Hearing) Smt. Induben Narendra Patel, Vs. The Acit, Circle Junagadh. Junagadh. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acjpp0001D (Respondent) Appellant By : Withdrawal Application By The Assessee Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 30 /01 /2025 Date Of Pronouncement : 03 /02 /2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm: Captioned Appeals Filed By Assessee Pertaining To Assessment Year 2016- 17 & 2017-18, Are Directed Against Order Passed By Commissioner Of Income Tax (Appeal), Orders Dated 31/07/203 , Which Intern Arises Out Of Order Passed By Assessing Officer Dated 29/12/2018 U/S 143(3) Of The Income Tax Act, 1961 & Order Dated 12/12/2019 U/S 143(3). 2. By Way Of Letters Dated 24/12/2024 Assessee Submitted That He Has Opted Benefit Of The “Direct Tax Vivad Se Vishwas Scheme, 2024” & Requested For Withdrawal Of Appeals.

For Appellant: Withdrawal Application by the assesseeFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 143(3)

dated 12/12/2019 u/s 143(3). 2. By way of letters dated 24/12/2024 assessee submitted that he has opted benefit of the “Direct Tax Vivad Se Vishwas Scheme, 2024” and requested for withdrawal of appeals. 3. On the other hand, the Ld. Sr. DR for the Revenue did not have

Jamna Das Maheshwari, Jaipur vs. Deputy Commissioner of Income Tax, Circle-1, Jaipur

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

ITA 1319/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Feb 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 1319/JP/2024 निर्धारण वर्ष / Assessment Years : 2013-14 Shri Jamna Das Maheshwari C-21, Chomu House, Sardar Patel Marg C-Scheme, Jaipur- 302 003 बनाम The DCIT Vs. Circle-1 Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ADAPAM 3687 N अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Mrs. Twinkle Jain, Advocate राजस्व की ओर से / Revenue by: Shri Dinesh Badgujar, A

For Appellant: Mrs. Twinkle Jain, AdvocateFor Respondent: Shri Dinesh Badgujar, Addl. CIT

appeal on the ground as under:- ‘’..we would like to submit that in this case the assessee has opted the Direct Tax Vivad Se Vishwas Scheme, 2024 and the ld Pr. CIT has issued Form No 2 and the assessee has deposited the tax payable as per 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, for which the Department has issued Form 2 to the assessee and the assessee has deposited the tax payable as per Form

Pudami Industries Private Limited, Hyderabad vs. DCIT., Circle-5(1), Hyderabad

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

ITA 1111/HYD/2024[2013-14]Status: HeardITAT Hyderabad03 Feb 2025AY 2013-14

Bench: Shri Laliet Kumara N D Shri Manjunatha, G.आ.अपी.सं /Ita No.1111/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2013-14) Pudami Industries (P) Ltd, Vs. Dy. Cit Hyderabad Circle 5(1) Pan:Aagcp3957L Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P. Vinod, Advocate राज" व "ारा/Revenue By: Shri B Bala Krishna, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 03/02/2025 घोषणा की तारीख/Pronouncement: 03/02/2025 आदेश/Order Per Laliet Kumar, J.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 24/07/2024 Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2013-14. 2. At The Time Of Hearing, The Learned Ar Of The Assessee Has Submitted That The Assessee Has Opted For Vivad-Se-Vishwas Scheme Of 2024 To Settle The Tax Dispute Involved In The Present Appeal. The Competent Authority Has Issued Form No.3, Copy Of Which Is Filed On Record. Thus, The Learned Ar Has Submitted That Page 1 Of 3

For Appellant: Shri P. Vinod, AdvocateFor Respondent: Shri B Bala Krishna, CIT(DR)

relating to A.Y.2013-14. 2. At the time of hearing, the learned AR of the assessee has submitted that the assessee has opted for Vivad-se-Vishwas Scheme of 2024 to settle the tax dispute involved in the present appeal. The competent authority has issued Form No.3, copy of which ... Pudami Industries P Ltd Hyderabad the assessee is seeking permission to withdraw the appeal as the dispute has been settled under the Vivad-se-Vishwas Scheme 2024. 3. The learned DR has raised no objection, if the present appeal of the assessee is dismissed as withdrawn in view

Sneha Basu Roy Chowdhury L/H of Late Sumit Basu Roy Chowdhury, Durgapur vs. ITO, Ward-2(1), Durgapur

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

ITA 874/KOL/2024[2013-14]Status: DisposedITAT Kolkata03 Feb 2025AY 2013-14

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthy]

Late Sumita Basu Roy Chowdhury 2. At the time of hearing, it was pointed out that the assessee has already gone into 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

Navneet Bajaj L/H of Tara Devi Bajaj, Kolkata vs. ITO, Kolkata

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

ITA 952/KOL/2023[2015-16]Status: DisposedITAT Kolkata03 Feb 2025AY 2015-16

Bench: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]

Section 4(2)

respectively. 2. The assessee vides its letter dated 30.01.2025 submitted that she has opted for the scheme under “Vivad Se Vishwas Act, 2020” (hereinafter the Scheme). The 2 I.T.A. Nos. 951 & 952/Kol/2023 Assessment Years: 2014-15 & 2015-16 Navneet Bajaj L/H of Tara Devi Bajaj assessee has received Form number ... Further the assessee submits that since the assessee has preferred to opt for the scheme, as per Section 4(2) of the “Vivad Se Vishwas Act, 2020”, the Revenue appeal should be deemed to have been withdrawn. 3. Hence, we are dismissing both the appeals as withdrawn with the liberty

Navneet Bajaj L/H of Tara Devi Bajaj, Kolkata vs. ITO, Kolkata

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

ITA 951/KOL/2023[2014-15]Status: DisposedITAT Kolkata03 Feb 2025AY 2014-15

Bench: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]

Section 4(2)

Orbinox India Private Limited, Coimbatore vs. Deputy Commissioner of Income Tax, Coimbatore

Appeal is dismissed as withdrawn

ITA 2294/CHNY/2024[2020-2021]Status: DisposedITAT Chennai03 Feb 2025AY 2020-2021

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2294/Chny/2024 (िनधा*रण वष* / Assessment Year: 2020-21) Orbinox India Pvt. Ltd. The Dcit, बनाम/ International Taxation, Sf 608/3A2B, 608/3A1B Eachanari Chettipalayam Road Coimbatore Vs. Coimbatore -641 021. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaaco-5826-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Girish Kumar For Shri D. Anand (Advocate) – Ld. Ar ""थ" की ओर से/Respondent By : Shri S. Sundar Rajan (Jcit) – Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 30-01-2025 घोषणा की तारीख /Date Of Pronouncement : 03-02-2025 आदेश / O R D E R

For Appellant: Shri Girish Kumar for Shri D. AnandFor Respondent: Shri S. Sundar Rajan (JCIT) –

Section 270A

outset, submitted that the assessee has opted to settle the dispute under ‘Direct Tax Vivad Se Vishwas Scheme’, 2024 and accordingly, the assessee seeks withdrawal of the appeal. The copy of Form No.2 has been placed on record. 3. Accepting the plea of Ld. AR, this appeal is dismissed

Pooja Equiresearch Pvt Ltd, Mumbai vs. DCIT, Central Circle 8(2), Mumbai

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

ITA 5943/MUM/2024[2013-14]Status: DisposedITAT Mumbai03 Feb 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Ms. Dinkle Hariya, Ld. A.R. &For Respondent: Mr. R.A. Dhyani, Ld. D.R. (on behalf of Mr. Mahesh Pamnani. Sr. D.R.)

Section 250

Pooja Equiresearch Pvt. Ltd. 2. As the Assessee with an intention to settle the dispute amicably through Vivad Se Vishwas Scheme, (in short “VSVS”) 2024 has filed Form no.1 in both the cases and is willing to deposit the requisite amount to be determined by the Revenue Authority and thus

Pooja Equiresearch Pvt Ltd, Mumbai vs. DCIT, Central Circle 8(2), Mumbai

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

ITA 5942/MUM/2024[2012-13]Status: DisposedITAT Mumbai03 Feb 2025AY 2012-13

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Ms. Dinkle Hariya, Ld. A.R. &For Respondent: Mr. R.A. Dhyani, Ld. D.R. (on behalf of Mr. Mahesh Pamnani. Sr. D.R.)

Section 250

M/S. Lall Construction Co., New Delhi vs. Addl. CIT, New Delhi

ITA 4710/DEL/2015[2010-11]Status: HeardITAT Delhi03 Feb 2025AY 2010-11

Bench: Shri Shamim Yahya & Shri Vimal Kumarasstt. Year : 2010-11 Lall Construction Co., Vs. Addl. Cit, Circle 19(1), Aa-105, Shalimar Bagh, New Delhi New Delhi – 110 088 (Pan: Aabcr6636H) (Appellant) (Respondent) Appellant By : Shri Shivam Yadav, Adv. & Shri Salil Kapoor, Adv. Respondent By : Shri Amit Katoch, Sr. Dr.

For Appellant: Shri Shivam Yadav, Adv. &For Respondent: Shri Amit Katoch, Sr. DR

time of hearing, Ld. AR for the assessee submitted that assessee has filed the application for settlement of dispute under the Vivad Se Vishwas Scheme 2024 (DTVSV 2024). Hence, requested to withdraw the aforesaid appeal. 3. Learned Senior DR has no objection. 4. Considering the aforesaid factual matrix, the captioned

Honeywell International India Private Limited, New Delhi vs. DCIT Circle 10(1), New Delhi

In the result, appeal of assessees in ITA No

ITA 2934/DEL/2024[2018-19]Status: DisposedITAT Delhi03 Feb 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Naveen Chandra

For Appellant: Shri Sarthak Aggarwal, CAFor Respondent: Shri Rajesh Kumar Dhanesta, SR. DR

assessee has filed an application dated 24.01.2025 for withdrawal of appeal as the assessee has opted to settle the issues under the Vivad se Vishwas Scheme, 2024 [in short ‘VSVS’]. The assessee has placed on record copy of Form No. 1 filed under VSVS, 2024. The ld. 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. Both sides heard. In light of application made by the assessee, appeal

Ratna Bhagwan Mahajan, Dhule vs. Office of the Income Tax Officer, Ward 2, Dhule

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

ITA 278/PUN/2024[2015-16]Status: DisposedITAT Pune31 Jan 2025AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16

For Appellant: NoneFor Respondent: Shri Arvind Desai, Addl CIT DR

Section 69

assessment year 2015-16. 2. The assessee filed an application seeking withdrawal of the appeal on the ground that he has opted for Vivad Se Vishwas Scheme, 2024. 2 3. In absence of any objection from the side of the Ld. DR, the request of the assessee seeking withdrawal

Ajinath Santram Kharat, Pune vs. Income Tax Officer, Ward-2(3), Nashik

In the result, appeal of the Assessee is allowed for

ITA 1771/PUN/2024[2015-16]Status: DisposedITAT Pune31 Jan 2025AY 2015-16

Section 143(3)Section 250Section 271(1)(b)Section 4Section 5Section 56(2)(vii)

issued from Central Board of Direct taxes Department of Revenue, Ministry of Finance. 2. It is noted that the appellant opted for the Vivad Se Vishwas Scheme. Pursuant thereto, the PCIT, NASHIK-1 has issued certificate in Form-3 dated 28.12.2020 vide certificate No.923588670281220. The appellant has made payment ... NASHIK-1 has issued Form-5 on 18.05.2021. In view of the above, the appeal is treated has infructuous as per Direct tax Vivad Se Vishwas Act, 2020. 3. Accordingly, the appeal is treated as dismissed for statistical purpose. RAMESH JHA ADDL/JCIT (A) PANAJI PAN: ACXPK5630R FORM-3 [See rule

Swapan Pal, Purba Bardhaman vs. ITO, Ward - 2(2), Burdwan

In the result, appeal of the assessee is dismissed

ITA 2673/KOL/2024[2015-16]Status: DisposedITAT Kolkata31 Jan 2025AY 2015-16

Bench: Sri Sanjay Garg & Shri Rakesh Mishra

Section 250

been received on e-mail from the Ld. Counsel for the assessee stating therein that the assessee has already availed Direct Tax Vivad Se Vishwas Scheme, 2024 and has also received Form F- 1 from the Department, copy of which has been attached with the application. It has been requested ... However, the assessee will be at liberty to get his appeal restored upon filing an application, if any reason, whatsoever, the application for Vivad Se Vishwas Scheme, 2024 is not accepted by the Department. 4. In the result, appeal of the assessee is dismissed. Order pronounced in the open Court

Urban Infraprojects Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 5(1), Kolkata

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

ITA 2152/KOL/2024[2018-2019]Status: DisposedITAT Kolkata31 Jan 2025AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Dcit, Circle 5(1) Urban Infraprojects Pvt. Ltd. Aaykar Bhavan, P-7, Ae-310, Salt Lake, Sector -1, 1St Chowringhee Square, Floor, Kolkata-700064, Vs. Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcu0276G Assessee By : Shri Manish Tiwari, Ar Revenue By : Shri Rama Choudhary, Dr Date Of Hearing: 13.01.2025 Date Of Pronouncement : 31.01.2025

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Rama Choudhary, DR

time of hearing, it was pointed out that the assessee has already gone into 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 this appeal to which

Pandora Tie Up Pvt.Ltd., ACIT, C.C-3(3), Kolkata vs. ACIT, C.C-3(3), Kolkata.

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

ITA 712/KOL/2023[2014-15]Status: DisposedITAT Kolkata31 Jan 2025AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

dated 19.05.2023 for AY 2014-15. 2. At the time of hearing, it was pointed out that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing form no.1, 2 I.T.A. No. 712/Kol/2023 Assessment Year: 2014-15 Pandora Tie Up Pvt. Ltd. with

Givaudan (India) Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle 3(1)(1), Bengaluru

In the result, the appeal filed by the Assessee is hereby dismissed under DTVSV 2024

ITA 38/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Jan 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Manju Prasad, AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR

Authorized Representative (AR) of the Assessee submitted that the Assessee has filed declaration in Form-1 as prescribed under the Direct Tax Vivad se Vishwas Scheme (DTVSV), 2024, before the Competent Authority for settling Page 2 of 3 IT(TP)A No. 38/Bang/2024 the tax dispute in the appeal ... further submitted by the ld. AR that the assessee has obtained Form-2 determining the tax to be paid under the Direct Tax Vivad se Vishwas Scheme (DTVSV), 2024, from the Competent Authority. Accordingly, the ld. AR submitted that these filings are in process under the said scheme, which aims