“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

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 5205/MUM/2024[2014-15]Status: DisposedITAT Mumbai29 Jan 2025AY 2014-15

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, Mumbai

In the result, all the aforesaid appeals

ITA 5204/MUM/2024[2016-17]Status: DisposedITAT Mumbai29 Jan 2025AY 2016-17

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

Shree Mahavir Associates and Dev Land and Housing Ltd, Thane vs. ACIT, Central Circle 1, Thane

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

ITA 4460/MUM/2024[2013-14]Status: DisposedITAT Mumbai29 Jan 2025AY 2013-14

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 Accordingly, Appeals Of The Assessee Are Dismissed As Withdrawn, However, Liberty Is Given To The Assessee In Case The Application For Vsvs Does Not Materialize & Is Not Accepted, Assessee May File An Application For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

Section 147

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 Accordingly, appeals of the assessee are dismissed as withdrawn, however, liberty is given

Shree Mahavir Associates and Dev Land and Housing Ltd, Thane vs. ACIT, Central Circle 1, Thane

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

ITA 4459/MUM/2024[2019-20]Status: DisposedITAT Mumbai29 Jan 2025AY 2019-20

Section 147

Dineshchandra Mulji Karia, Mumbai vs. ACIT Circle 6(1)(2), Mumbai

In the result, appeal of the assessee is dismissed

ITA 1226/MUM/2024[2015-16]Status: DisposedITAT Mumbai29 Jan 2025AY 2015-16

Bench: The Authorities. Accordingly

Section 143(3)

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 Accordingly, 2 Dineshchandra Mulji Karia appeal of the assessee is dismissed as withdrawn, however, liberty

Dy.Commissioner, Mumbai vs. Lalit Tarachand Thakkar, Mulund West, Mumbai

ITA 1210/MUM/2024[2021-22]Status: DisposedITAT Mumbai29 Jan 2025AY 2021-22

Bench: Smt. Beena Pillai (Jm) & Shri Omkareshwar Chidara (Am) Assessment Year : 2021-22

For Appellant: Dr. K. R. SubhashFor Respondent: Shri Siddharth Srivashtava

Section 92(2)

paid by the appellant and in proof of the same, copies of Form No. 1,2,3&4 of the Direct Taxes Vivad Se Vishwas Scheme 2024 were also filed. 2 Lalit Tarachand Thakkar 2. After perusing the Form No. 4 dated 31.12.2024 which is the proof of payment

Amrrut Shavjjibhai Gada, Mumbai vs. Dycit, Circle-13(2)(1), Mumbai

ITA 3823/MUM/2023[2013-14]Status: HeardITAT Mumbai29 Jan 2025AY 2013-14

Bench: Smt. Beena Pillai (Jm) & Shri Omkareshwar Chidara (Am) Amrrut Shavjjibhai Gada Dcit, Circle-13(2)(1) Sejal Glass House Aayakar Bhavan Krishna Kunj, Ground Vs. M.K. Road Floor New Marine Lines S.V. Road, Malad West Mumbai-400 020. Mumbai-400 064. Pan : Aadpg5298D Appellant Respondent

For Appellant: Shri Ram Krishn KediaFor Respondent: Shri Prateek Jha

submitted a letter dated 25.1.2025 stating that he desires to withdraw the appeal as he already filed an application under Direct Taxes Vivad Se Vishwas Scheme and the Ld. PCIT has issued Form No. 2. In proof of the same, a copy of Form No. 2 dated 14.1.2025 issued

Manu Stock Broking Private Limited, Kolkata vs. ACIT, Central Circle 1(4), Mumbai

In the result, appeal of the assessee is dismissed

ITA 3082/MUM/2023[2015-16]Status: DisposedITAT Mumbai29 Jan 2025AY 2015-16

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 143(3)

aforesaid appeal the ld. Counsel for the assessee has submitted that assessee has opted for settlement of its 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

Ashutosh Sharma, Gwalior vs. ITO Ward 3(1), Gwalior

In the result, appeal of the assessee in ITA no

ITA 39/AGR/2024[2017-18]Status: DisposedITAT Agra28 Jan 2025AY 2017-18

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2017-18

Section 147Section 92

Income-tax Act, 1961. 2. At the outset, learned counsel for the assessee submitted that the assessee has availed Direct Tax Vivad Se Vishwas Scheme, 2024, and has duly filed declaration in Form No. 1 with the Department vide Acknowledgment No. 742208610051224 dated 05.12.2024. It was submitted that the department ... Gwalior ,under Rule 5 being Certificate under Sub- Section (1) of Section 92 of the Finance(No.2) Act, 2024(under the Direct Tax Vivad Se Vishwas Scheme, 2024). The said Form No. 2 is placed on record by ld. Counsel for the assessee. Prayers were made by ld. Counsel

Sudhir Bhardwaj, Mathura vs. Income Tax Officer 1(3)(1), Mathura

In the result, appeal of the assessee in ITA no

ITA 189/AGR/2024[2020-21]Status: DisposedITAT Agra28 Jan 2025AY 2020-21

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2020-21

Section 271BSection 90Section 92

wherein in the application filed before the Bench it is stated that the assessee has opted to settle tax dispute under Direct Tax Vivad Se Vishwas Scheme, 2024, and has duly filed declaration in Form No. 1 u/s 90 of the Finance(No.2) Act, 2024 with the Department vide Acknowledgment ... under Rule 5 being Certificate under Sub-Section (1) of Section 92 of the Finance(No.2) Act, 2024(under the Direct Tax Vivad Se Vishwas Scheme, 2024) bearing number 686479831081124 dated 08.11.2024 issued by ld. PCIT, Agra. The said Form No. 2 is placed on record by ld. Counsel

Ajay Agarwal, Indore vs. Income Tax Officer Ward 2(1) Gwl, Gwalior

In the result, appeal of the assessee in ITA no

ITA 177/AGR/2024[2010-11]Status: DisposedITAT Agra28 Jan 2025AY 2010-11

Bench: : Shri Ramit Kocharassessment Year: 2010-11

Section 143(3)Section 92

file)and Shri Manuj Sharma, Advocate appeared in person before the SMC Bench, and stated that the assessee has availed Direct Tax Vivad Se Vishwas Scheme, 2024, and has duly filed Declaration in Form No. 1 with the Department vide Acknowledgment No. 752700360131224 dated 13.12.2024. It was submitted that ... Gwalior , under Rule 5 being Certificate under Sub-Section (1) of Section 92 of the Finance(No.2) Act, 2024(under the Direct Tax Vivad Se Vishwas Scheme, 2024). The said Form No. 2 is placed on record by the assessee. Prayers are made by the assessee vide aforesaid written application

Ajay Agarwal, Indore vs. Income Tax Officer Ward 2(1) Gwalior, Gwalior

In the result, appeal of the assessee in ITA no

ITA 167/AGR/2024[2009-10]Status: DisposedITAT Agra28 Jan 2025AY 2009-10

Bench: : Shri Ramit Kocharassessment Year: 2009-10

Section 143(3)Section 147Section 92

file)and Shri Manuj Sharma, Advocate appeared in person before the SMC Bench, and stated that the assessee has availed Direct Tax Vivad Se Vishwas Scheme, 2024, and has duly filed Declaration in Form No. 1 with the Department vide Acknowledgment No. 752586550131224 dated 13.12.2024. It was submitted that ... Gwalior under Rule 5 being Certificate under Sub-Section (1) of Section 92 of the Finance(No.2) Act, 2024(under the Direct Tax Vivad Se Vishwas Scheme, 2024). The said Form No. 2 is placed on record by the assessee. Prayers are made by the assessee vide aforesaid written application

S.D.S.N Agrotech Pvt Ltd, Agra vs. ITO W1(3)(4), Mathura

In the result, appeal of the assesseein ITA no

ITA 144/AGR/2022[2017-18]Status: DisposedITAT Agra28 Jan 2025AY 2017-18

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2017-18

Section 143(3)Section 92

ITAT, Agra Bench, Agra on 10.01.2025 (inward Dak No. 2067)(placed on record in file) stating that the assessee has availed Direct Tax Vivad Se Vishwas Scheme, 2024, and has duly filedDeclaration in Form No. 1 with the Department vide Acknowledgment No. 758408610181224 dated 18.12.2024. It was submitted that ... Agra ,under Rule 5 being Certificate under Sub- Section (1) of Section 92 of the Finance(No.2) Act, 2024(under the Direct Tax Vivad Se Vishwas Scheme, 2024). The said Form No. 2 is placed on record by the assessee. The assessee has also stated that even tax demanded under

Devji Mohanbhai Chandra, Jamnagar vs. The Deputy Commissioner of Income Tax, Cir-1, Jamnagar

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

ITA 922/RJT/2024[2013-14]Status: DisposedITAT Rajkot28 Jan 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.922/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2013-14 Devji Mohanbhai Chandra The Dcit, Cir.1 बनाम 205, Madhuram App., Jamnagar. Oswal Colony Vs. Jamnagar 361 004. Pan : Agbpc 1079 Q (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

For Appellant: Shri Chetan Agarwal, Ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR

Shri Chetan Agarwal, Learned Counsel for the assessee submitted before the Bench that assessee has opted for the benefit of the “Direct Tax Vivad Se Vishwas Act, 2024” and filed form no.1 on 26.12.2024. It is submitted that the assessee has received form no.2 thereof. A letter dated 10.1.2025 signed

Kana Lakha Modhvadiya, Adityana vs. Jt CIT, Jamnagar

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

ITA 891/RJT/2024[2016-17]Status: DisposedITAT Rajkot28 Jan 2025AY 2016-17

Bench: Dr. Arjun Lal Saini, Am. & Diesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.891/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Kana Lakha Modhvadiya. Vs. The Jt. Cit, Range-1, Ta Ranavav-360545. Jamnagar. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agupm1893M (Respondent) Appellant By : Withdrawal Application By The Assessee Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 27 /01 /2025 Date Of Pronouncement : 28 /01 /2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm: Captioned Appeal Filed By Assessee Pertaining To Assessment Year 2016-17, Is Directed Against Order Passed By Commissioner Of Income Tax (Appeal), Order Dated 14/08/2024, Which Intern Arises Out Of Order Passed By Assessing Officer Dated 25/08/2022 U/S 271D Of The Income Tax Act, 1964. 2. By Way Of Letter Dated 23/12/2024 Assessee Submitted That He Has Opted Benefit Of The “Direct Tax Vivad Se Vishwas Scheme, 2024”. Form No.04 Dated 16/01/2025 With Acknowledgement Number 827384341160125 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 271D

Income Tax Act, 1964. 2. By way of letter dated 23/12/2024 assessee submitted that he has opted benefit of the “Direct Tax Vivad Se Vishwas Scheme, 2024”. Form No.04 dated 16/01/2025 with acknowledgement number 827384341160125 is placed on record and requested for withdrawal of appeal. 3. On the other hand

Balwant Jichkar, Nagpur vs. Income Tax Officer, Nagpur

ITA 43/NAG/2024[2016-17]Status: DisposedITAT Nagpur28 Jan 2025AY 2016-17

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

For Appellant: -None-For Respondent: Shri Abhay Y. Marathe, Sr. DR

ground that he want to settle the dispute of arrears of tax, interest and 2 ITA.No.43/NAG./2024 penalty under Direct Tax Vivad Se Vishwas Scheme, 2024 and ready to pay tax as per DTVSV Scheme, 2024, to which, the Learned DR has no objection. 3. We, therefore, dismiss

Sanvijay Rolling and Engineering Limited, Nagpur vs. DCIT Circle-2, Nagpur

ITA 39/NAG/2024[2019-20]Status: DisposedITAT Nagpur28 Jan 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

permission of the Tribunal to withdraw the appeal on the ground that the assessee opted to settle the dispute under The Direct Tax Vivad Se Vishwas Scheme, 2024 and the 2 ITA.No.39/NAG./2024 Department has already adjusted the refund amount against the amount of tax demand and the assessee

Salahudeen A, Trivandrum vs. ITO Ward1(3), Kowdiar

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

ITA 788/COCH/2023[2010-11]Status: DisposedITAT Cochin28 Jan 2025AY 2010-11

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

appellant intends to withdraw the appeals, as the issue in the appeals is sought to be settled through Salahudeen A. 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 applications in Form

Salahudeen A, Trivandrum vs. ITO Ward1(3), Kowdiar

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

ITA 787/COCH/2023[2009-10]Status: DisposedITAT Cochin28 Jan 2025AY 2009-10

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Sheeja Vamadevan Sathi, Varkala vs. ITO, Ward 1(4), Kowdiar, Trivandrum

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 523/COCH/2023[2014-2015]Status: DisposedITAT Cochin28 Jan 2025AY 2014-2015

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessmentyear:2014-15 Sheeja Vamadevan Sathi Varkala Park International Railway Station Road Ito Vs. Varkala Ward-1(4) Trivandrum 695141 Thiruvananthapuram-3 Pan No :Axtps9216Q Appellant Respondent

For Appellant: Shri R. Krishnan, A.RFor Respondent: Shri Sanjit Kumar Das, D.R

Section 133ASection 143(1)Section 143(2)Section 143(3)Section 250

before the ld. CIT(A)/NFAC. The ld. CIT(A) dismissed the appeal on the ground that as the assessee has opted for Vivad Se Vishwas Scheme, 2020 and already filed Form 1 & 2 and subsequently the certificate in Form 3 was also issued by the department but the assessee