“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

Chittaranjan Locomotive Works Cooperative Credit Society Limited, Chittaranjan vs. Assistant Commissioner of Income Tax, Circle -1, Asansol

In the result, both the appeals filed by the assessee are dismissed as withdrawn

ITA 1529/KOL/2024[2018-2019]Status: DisposedITAT Kolkata30 Jan 2025AY 2018-2019

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

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 2 I.T.A. Nos. 1528 & 1529/Kol/2024 Assessment Year: 2018-19 Chittanranjan Locomotive Works Cooperative Credit Society Ltd. competent authority and therefore, prayed before

Chittaranjan Locomotive Works Cooperative Credit Society Limited, Chittaranjan vs. Income Tax Officer, Asansol

In the result, both the appeals filed by the assessee are dismissed as withdrawn

ITA 1528/KOL/2024[2018-2019]Status: DisposedITAT Kolkata30 Jan 2025AY 2018-2019

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Astbhuja Dealtrade Pvt. Ltd., Kolkata vs. I.T.O., Ward - 1(4), Kolkata

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 1461/KOL/2024[2014-2015]Status: DisposedITAT Kolkata30 Jan 2025AY 2014-2015

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1461/Kol/2024 Assessment Year: 2014-2015 Astbhuja Dealtrade Pvt. Limited,…….…………Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suie-213, 2Nd Floor, Kolkata-700069 [Pan:Aakca2106J] -Vs.- Income Tax Officer,………………….…………...Respondent Ward-1(4), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Miraj D. Shah, A.R., Appeared On Behalf Of The Assessee Shri L.N. Dash Addl. Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 22, 2025 Date Of Pronouncing The Order: January 30, 2025 O R D E R

Director of the assessee-company has submitted a letter dated 21st January, 2025 stating that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 and Form 2, with the Competent Authority and therefore, prayed before

Umang Commo Trade Pvt. Ltd., Kolkata vs. I.T.O., Ward-1(3), Kolkata

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 17/KOL/2023[2014-2015]Status: DisposedITAT Kolkata30 Jan 2025AY 2014-2015

Bench: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]

Umang Commo Trade pvt. Ltd. 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

Vestas Wind Systems A/S, Chennai vs. ACIT, Intnl Tax Circle-2(2), Chennai

In the result, the appeal filed by the assessee in ITA Nos

ITA 292/CHNY/2023[2016-17]Status: DisposedITAT Chennai30 Jan 2025AY 2016-17

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita No.292/Chny/2023 (िनधा"रणवष" / Assessment Year: 2016-2017) Vestas Wind Systems A/S, Vs. The Assistant Commissioner Of C/O. Vestas Wind Technology India Income Tax, Private Limited, International Tax Circe 2(2) 298, Rajiv Gandhi Salai, Chennai. Old Mahabalipuram Road, Sholinganallur, Chennai 600 119. [Pan: Aadcv 3144Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri N.V. Balaji, Advocate ""यथ" क" ओर से /Respondent By : Ms. Ann Marry Baby, Cit.

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Ms. Ann Marry Baby, CIT

that the present appeal is intended to be withdrawn by the appellant, for the purpose of opting the benefit under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Assessee also informed that Form No.1 DTVSV has been filed on 30.12.2024 and Form No.2 is issued on 23.01.2025. 3. Accordingly ... noting the fact that the assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat this appeal being dismissed as withdrawn. 4. The assessee is given liberty for restoration of the present appeal in case the resolution of dispute under Direct

Schawk Asia Pacific Pte Limited, Chennai vs. ACIT International Tax Circle 2(2), Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 267/CHNY/2023[2013-14]Status: DisposedITAT Chennai30 Jan 2025AY 2013-14

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI JAGADISH (Accountant Member)

For Appellant: Ms. C. Soundarya, C.AFor Respondent: Ms. Ann Marry Baby, CIT

intended to be withdrawn by the 2 ITA Nos.267-271 /Chny/2023 appellant, for the purpose of opting the benefit under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Assessee also informed that in all captioned appeals Form Nos.1 DTVSV has been filed on 24.12.2024 and Form No.2 are issued ... Accordingly, noting the fact that the assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat these appeals being dismissed as withdrawn. 4. The assessee is given liberty for restoration of the present appeals in case the resolution of dispute under Direct

Mr. Kallappa Shadakshari, Tiptur vs. Income Tax Officer, Ward-1, Tiptur

In the result, the appeal filed by the Assessee is hereby allowed for statistical purposes

ITA 108/BANG/2025[2016-17]Status: DisposedITAT Bangalore30 Jan 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Years: 2016-17

For Appellant: Shri M.R Venkatesh Babu, C.AFor Respondent: Smt. Neha Sahay, JCIT

appeal was unintentional and caused due to bona fide reasons. The assessee has contended that he intends to settle the dispute under the Vivad Se Vishwas (VSV) Scheme 2024 introduced by Page 2 of 5 the Government of India and, therefore, seeks condonation of the delay for admission

Namrata Krantikumar Sherkhane, Mumbai vs. ITO -41(3)(3), Mumbai

ITA 6451/MUM/2024[2021-22]Status: DisposedITAT Mumbai30 Jan 2025AY 2021-22

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhailassessment Year : 2021-22 Smt. Namrata Krantikumar Ito, Ward-41(3)(3), Sherkhane, Mumbai 702-D, Meena Towers Chsl, Vs. Swastik Park, Chembur, Mumbai Pan : Aanpi9844F (Appellant) (Respondent)

For Appellant: Ms. Priti Abhay JadhavFor Respondent: Ms. Monika H. Pande

Section 270A

Income Tax Act, 1961 („the Act‟). 2. The Ld A.R submitted that the assessee had filed application to settle the dispute u/s Vivad Se Vishwas Scheme, 2024 on 10-10-2024. However, the Ld CIT(A) disposed of the appeal on 15-10-2024, i.e., 2 subsequent to the filing

Israr Moinuddin Khan, Thane vs. ITO, Thane

In the result, the appeal of the assessee is dismissed

ITA 5683/MUM/2024[2013-14]Status: DisposedITAT Mumbai30 Jan 2025AY 2013-14

Bench: Shri Amarjit Singh & Shri Rahul Chaudharyassessment Year 2013-14

For Appellant: Shri Sanjay Vacha on behalf of Shri Sanjay B. Sharma & CoFor Respondent: Shri Mahesh Pamnani, Sr. DR

time of hearing, the ld. AR for the assessee filed letter dated 27.01.2025 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 Israr Moinuddin Khan A.Y. 2013-14 application under Direct Tax Vivad

Vishal Choudhury and Sons, Tinsukia vs. Income Tax Officer, Ward-1, Tinsukia

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

ITA 132/GTY/2023[2015-16]Status: DisposedITAT Guwahati29 Jan 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Income Tax Officer, Ward-1 Vishal Choudhury & Sons Aaykar Bhavan, Bordoloi C/O. Dayal Enterprises, S.R. Lohia Road, Tinsukia, Nagar, Tinsukia-786125, Vs. Assam-786125 Assam (Appellant) (Respondent) Pan No. Aaehvo643N Assessee By : Shri Nikhil Mody, Ar Revenue By : Shri Sanjay Jha, Dr Date Of Hearing: 27.01.2025 Date Of Pronouncement : 29.01.2025

For Appellant: Shri Nikhil Mody, ARFor Respondent: Shri Sanjay Jha, 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

Sohanlal G Chopra (HUF), Surat vs. Dy. Commissioner of Income Tax, Circle 1(1)(2), Surat

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

ITA 900/SRT/2023[2014-15]Status: DisposedITAT Surat29 Jan 2025AY 2014-15

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 900/Srt/2023 (Ay 2014-15) (Physical Hearing) Sohanlal G. Chopra (Huf), Dcit, C-705, Surya Complex, Circle 1(1)(2), बनाम City Light Road, Surat-395007, Surat. Vs [Pan : Aaqhs 8292 E] अपीलाथ"/Appellant ""थ" /Respondent

Section 254(1)

hearing, the learned Authorised Representative (ld. AR) of the assessee submits that the assessee has applied for seeking the benefits of Direct Vivad Se Vishwas-2024 (DTVSV-2024) and has received Form No. 1 vide DIN/acknowledgement No. 770328920241224 dated 24/12/2024. The assessee has also paid tax as per the order

Shailesh Purshottamdas Patel, Ahmedabad vs. Income Tax Officer - Ward 3(3)(5) Ahmedabad, Vejalpur

The appeal of the assessee is hereby dismissed as withdrawn

ITA 1921/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad29 Jan 2025AY 2013-14

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Withdrawal ApplicationFor Respondent: Shri B P Srivastav, Sr. DR

Section 271(1)(c)Section 271F

reproduced below for ready reference. “ With reference to above, we have to state that we have opted to settle the dispute under the Vivad se Vishwas (VSV) scheme, 2024. Form 1 was duly filed on 11-12-24 vide ACK no. 749159920111224. Subsequently, Form 2 was received

Maharaja Shivachatrapati Pratishthan Trust, Pune vs. Income Tax Officer (Exemption), Pune

In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’

ITA 1387/PUN/2023[2018-19]Status: DisposedITAT Pune29 Jan 2025AY 2018-19

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1387/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Maharaja Shivachatrapati Vs. Ito (Exemption), Pune. Pratishthan Trust, Shivsrusti, Sr.No.13, Ambegaon (Bk), Katraj Bye Pass Road, Katraj, S.O. Pune, Pune- 411046. Pan : Aaatm5937E Appellant Respondent Assessee By : None (Withdrawal Application Filed) Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 28.01.2025 Date Of Pronouncement : 29.01.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.10.2023 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2018-19. 2. When The Matter Was Called For Hearing, None Appeared On Behalf Of The Assessee, However, An Application Dated 27.01.2025 Was Filed Seeking Withdrawal Of The Above Appeal In The Light Of The Fact That The Assessee Has Opted For Vivad Se Vishwas Scheme, 2024

For Appellant: None (Withdrawal ApplicationFor Respondent: Shri Ramnath P. Murkunde

application dated 27.01.2025 was filed seeking withdrawal of the above appeal in the light of the fact that the assessee has opted for Vivad Se Vishwas Scheme, 2024 2 and copy of Form 1 and 2 also received from the competent authority. 3. On the other hand ... revive the appeal proceedings, in the event of the Pr. Commissioner of Income Tax declining to issue Final Certificate under Direct Tax Vivad Se Vishwas Scheme, 2024 for whatsoever reasons. Accordingly, the appeal stands dismissed as withdrawn. 5. In the result, the appeal filed by the assessee stands dismissed

Anandakrishnan Badrinarayanan, Chennai vs. ITO, Corp Ward 4(1), Chennai

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

ITA 2806/CHNY/2024[2013-14]Status: DisposedITAT Chennai29 Jan 2025AY 2013-14

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपीलसं/.Ita No.: 2806/Chny/2024 िनधा"रण वष" / Assessment Year: 2013-14 Shri Anandakrishnan The Income Tax Officer, Badrinarayanan, V. Corporate Ward 4(1), 13, 3Rd Floor, Rams Apartment, Chennai. 181, Ttk Road, Alwarpet, Chennai – 600 018. Pan: Aacpb 6471A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से/Respondent By : Ms. R. Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 29.01.2025 घोषणा की तारीख/Date Of Pronouncement : 29.01.2025 आदेश/ O R D E R Per S. R. Raghunatha: This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 18.03.2024 & Pertains To Assessment Year 2013-14. 2. At The Outset, We Find That There Is A Delay Of 171 Days In Appeal Filed By The Assessee, For Which Petition For Condonation Of Delay Along With Reasons For Delay Has Been Filed. After Considering

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. R. Anitha, Addl.CIT

adjudication. 3. At the time of hearing, the ld.AR for the assessee has stated that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and has filed copy of Form 2 issued by the PCIT under the VSVS Scheme, 2024 and requested for withdrawal of appeal ... above, we dismiss the appeal of the assessee with a liberty to reinstate the appeal if his application under Direct Tax Vivad Se Vishwas Scheme, 2024, is not accepted. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court

Shivaram Bharathwaj Vaidyanathan, Chennai vs. Non Corporate Circle 7(1), Chennai

In the result, the appeal filed by the assessee in ITA Nos

ITA 2382/CHNY/2024[2019-20]Status: DisposedITAT Chennai29 Jan 2025AY 2019-20

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI JAGADISH (Accountant Member)

For Appellant: NoneFor Respondent: Shri. P.K. Senthil Kumar, Addl. CIT

that the present appeal is intended to be withdrawn by the appellant, for the purpose of opting the benefit under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Assessee also informed that Form No.1 DTVSV has been filed on 17.12.2024 and Form No.2 is issued on 15.01.2025. 3. Accordingly ... noting the fact that the assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat this appeal being dismissed as withdrawn. 4. The assessee is given liberty for restoration of the present appeal in case the resolution of dispute under Direct

Dev Diamonds, Mumbai vs. ITO NFAC, Delhi, Mumbai

In the result, appeal of the assessee is dismissed

ITA 6339/MUM/2024[2010-11]Status: DisposedITAT Mumbai29 Jan 2025AY 2010-11

Bench: The Authorities. Accordingly, Appeal Of The Assessee Is Dismissed As Withdrawn, However, Liberty Is Given To The Assessee In Case The Application For Vsvs Does Not Materialize & Is Not Accepted, Assessee May File An Application For Restoration Of The Appeal. Accordingly, Appeal Of The Assessee Is Dismissed In Limine.

Section 271(1)(c)

Counsel for the assessee has submitted that assessee has opted for settlement of its 2 Dev Diamonds tax dispute under the ‘Vivad Se Vishwas Scheme-2024’ and has also filed application before the authorities. Accordingly, appeal of the assessee is dismissed as withdrawn, however, liberty is given to the assessee

Topller Fashions India Private Limited(As Successor Company of Loyal Apparelas Pvt Ltd), Mumbai vs. The DCIT, Circle 3(3)(1), Mumbai

The appeal of the assessee is dismissed as

ITA 6303/MUM/2024[2013-14]Status: DisposedITAT Mumbai29 Jan 2025AY 2013-14

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhri

For Appellant: Shri Hemant JoshiFor Respondent: Shri Hemanshu Joshi

Section 115JSection 143(3)Section 14ASection 250Section 36(1)(iii)

quashed and justice be done to the Appellant.” At the outset, Ld. AR has submitted that the assessee's application filed under Vivad se Vishwas Scheme has been accepted and Form 2 has also been Page 4 ITA No. 6303/Mum/2024 Α.Υ. 2013-14Τopller Fashions (India

Ashida Electronics Private Limited, Thane vs. Deputy Commissioner of Income Tax Circle 1, Thane

Appeal is dismissed

ITA 5598/MUM/2024[2014-15]Status: DisposedITAT Mumbai29 Jan 2025AY 2014-15

Bench: Smt. Beena Pillai (Jm) & Shri Omkareshwar Chidara (Am)

Omkareshwar Chidara (AM) :- During the course of hearing before the Bench, Ld. AR of the appellant company has stated that it had availed Vivad Se Vishwas Scheme and hence they may be permitted to withdraw the appeal. In proof of availing the VSV Scheme, the Ld. AR of the appellant

Sbm Bank (Mauritius) Limited, Mumbai vs. The Income Tax Officer, International Taxation Ward-4(2)(2), Mumbai

In the result, all the aforesaid appeals

ITA 5208/MUM/2024[AY 2013-14]Status: DisposedITAT Mumbai29 Jan 2025

Bench: SHRI OM PRAKASH KANT (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

each case. Appellant bank has stated that it has decided to avail the benefit of settling the appeal under “The Direct Tax Vivad Se Vishwas scheme 2024”. Appellant bank has filed declaration in form-1 on 23.12.2024. The designated authority has also furnished certificate in form ... provisions of “The Direct Tax Vivad Se Vishwas scheme 2024”. The appellant bank, thus wishes to withdraw all the aforesaid appeals. 3. Learned DR has no objection. 4. In view of the request made by the appellant assessee bank, the appellant is permitted to withdraw all the aforesaid appeals

Sbm Bank (Mauritius) Limited, Mumbai vs. The Income Tax Officer, International Taxation Ward-4(2)(2), Mumbai

In the result, all the aforesaid appeals

ITA 5206/MUM/2024[AY 2015-16]Status: DisposedITAT Mumbai29 Jan 2025

Bench: SHRI OM PRAKASH KANT (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)