“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

Vijeta Lodha, Jaipur vs. DCIT, Circle - 7, Jaipur

In the result, the appeal of the assessee is dismissed having been withdrawn

ITA 731/JPR/2023[2012-13]Status: DisposedITAT Jaipur28 Jan 2025AY 2012-13

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

For Appellant: Shri Rohan Sogani, CAFor Respondent: Ms. Alka Gautam, CIT-DR

withdrawal of the appeal on the ground as under:- ‘’The assessee respectfully submits that she has opted to resolve the matter under the Vivad Se Vishwas Scheme, 2024 introduced in Budget,2024. In furtherance of this, the assessee has already filed Form 1 and Form 2 which is issued ... Income Tax Department under this Scheme.’’ The ld.AR of the assesee also prayed that though the assessee filed application for Vivad Se Vishwas Scheme 2024 yet in case of another reasons the dispute is not 2 VIJETA LODHA, JAIPUR VS DCIT, CIRCLE-7, JAIPUR settled in Vivad Se Vishwas Scheme

DCIT, Circle vs. Vivek Lodha, Jaipur

In the result, the appeal of the Department and C

ITA 506/JPR/2023[2012-13]Status: DisposedITAT Jaipur28 Jan 2025AY 2012-13

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

For Appellant: Shri Rohan Sogani, CAFor Respondent: Ms. Alka Gautam, CIT-DR fu/kZkfjrh dh vksj ls@

Section 10(38)Section 147Section 147oSection 148oSection 153CSection 253(4)Section 68Section 69C

issued by the Income Tax Department under this Scheme.’’ The ld.AR of the assesee also prayed that though the assessee filed application for Vivad Se Vishwas Scheme 2024 yet in case of another reasons the dispute is not settled in Vivad Se Vishwas Scheme 2024, the assessee shall ... materials available on record, it is found that the assessee is himself interested in withdrawing the C.O. by settling the dispute, under Vivad Se Vishwas Scheme 2024, for which the 5 DCIT , CIRCLE-7, JAIPUR VS VIVEK LODHA, JAIPUR Department has issued Form 2 to the assessee. Hence, we allow

Smt. Nisha Sahai, Lucknow vs. ITO Range-1(5), Lucknow

In the result, the appeal of the assessee is dismissed for statistical purposes

ITA 245/LKW/2024[2010-11]Status: DisposedITAT Lucknow28 Jan 2025AY 2010-11

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2010-11 Smt. Nisha Sahai V. The Income Tax Officer 301, Scotia Tower Range 1(5) Omaxe Heights, Vibhuti Khand Lucknow Gomti Nagar, Lucknow Tan/Pan:Bolps6320D (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 28 01 2025 Date Of Pronouncement: 28 01 2025 O R D E R

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R

Section 92Section 93

outset, the Ld. Authorized Representative for the assessee (Ld. A.R.) submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV, 2024) and copy of Form No.1 filed before the Income Tax Department, vide acknowledgement No.717444240191124 dated 19.11.2024 and copy of Form No.4 i.e. order ... records with the liberty to the assessee to approach the Tribunal again in case the assessee’s application under Direct Tax Vivad Se Vishwas Scheme, 2024 is not finally accepted by the Department. 4. In the result, the appeal of the assessee is dismissed for statistical purposes. Order pronounced

Jagtar Singh, Kalanwali vs. ITO, W-3, Sirsa

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

ITA 1368/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh28 Jan 2025AY 2014-15

Bench: Shri Vikram Singh Yadav & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 1368/Chd/2019 "नधा"रण वष" / Assessment Year: 2014-15 Jagtar Singh Vs. The Ito, बनाम Ward 3, Prop. M/S Jaura Jewellers, Sirsa Kalanwali C/O Bhagirath Gupta, Advocate Street, Khazanchian, Sirsa 124055 Haryana "थायी लेखा सं./Pan No: Afups4188J अपीलाथ"/ Assessee ""यथ"/ Repsondent

For Appellant: Shri Neeraj Kumar, Advocte (Virtual)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr.DR

Section 254(2)Section 92(1)

Jagtar Singh Prop M/s Jaura Jewellers, Distt.Sirsa 2 ground that he has opted to settle the dispute under the Direct Tax 'Vivad Se Vishwas Scheme, 2024’ and has accordingly filed the requisite Form (1) under the Scheme. It has further been submitted that the Designated Authority under the said scheme ... appeal. 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-1, Aurangabad vs. Disha Loharuka Infratech Pvt Ltd, Aurangabad

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

ITA 989/PUN/2024[2017-18]Status: DisposedITAT Pune28 Jan 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.989/Pun/2024 धििाारण वर्ा / Assessment Year : 2017-18 Dy. Commissioner Of Income Tax, Disha Loharuka Infratech Pvt. Ltd., Central Circle-1, Aurangabad B-Wing, 4Th Floor, Abhijit Court, Vs. Bhardarkar Road, Pune Pan : Aadcd9602K अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Sanjay Modi Department By : Shri Ramnath P. Murkunde Date Of Hearing : 28-01-2025 Date Of 28-01-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Revenue Is Directed Against The Order Dated 11.03.2024 Of The Ld. Commissioner Of Income Tax (Appeals), Pune-12 [“Cit(A)”] Pertaining To Assessment Year (“Ay”) 2017-18. 2. At The 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. A Copy Of Form 1 & 2 Has Been Filed Evidencing The Same.

For Appellant: Shri Sanjay ModiFor Respondent: Shri Ramnath P. Murkunde

Year (“AY”) 2017-18. 2. At the 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. A copy of Form 1 and 2 has been filed evidencing the same ... Revenue is dismissed as withdrawn with a liberty to restore the appeal in case the assessee fails to settle the disputes covered by Vivad Se Vishwas Scheme. 5. In the result, the appeal of the Revenue is dismissed as withdrawn. Order pronounced in the open court on 28th January

Satya Narayana Koduri, Karimnagar vs. ITO., Ward-2, Karimnagar

In the result, appeal filed by the assessee is dismissed

ITA 85/HYD/2025[2013-14]Status: PendingITAT Hyderabad28 Jan 2025AY 2013-14

Bench: Shri Vijay Pal Rao & Shri G. Manjunathaassessment Year: 2013-14 Satya Narayana Koduri, Vs. Ito, Ward-2, Karimnagar. Karimnagar. Pan: Acapk9274E (Appellant) (Respondent) Assessee By: Shri Kranthi Palivela Revenue By: Shri Lv Bhaskara Reddy, Cit-Dr Date Of Hearing: 28/01/2025 Date Of Pronouncement: 28/01/2025

For Appellant: Shri Kranthi PalivelaFor Respondent: Shri LV Bhaskara Reddy, CIT-DR

filed a letter dated 28.01.2025 for withdrawal of the appeal on the ground that the appellant has settled the tax dispute under Vivad Se Vishwas Page 2 of 3 Scheme, 2024 and claimed that the competent authority has issued Form 2 under the Scheme. He further submitted that the appeal ... 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

Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad vs. Alif Resources and Infrastructure Private Limited, Hyderabad

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

ITA 73/HYD/2019[2013-14]Status: DisposedITAT Hyderabad28 Jan 2025AY 2013-14

For Appellant: Shri Ravi Kiran, CIT-DR

outset, the Learned Authorised Representative (“Ld. AR") submitted that, the assessee has opted to resolve their dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 (“DTVSV,2024”). The Ld. AR also submitted that, the assessee has filed Form-1 on 13.11.2024 and received Form-2 on 18.12.2024 under

Vikramkumar Razdan, Mumbai, India vs. Assessment Unit, Mumbai

In the result, the appeal filed by the Assessee is dismissed as

ITA 3709/MUM/2024[2020-2021]Status: DisposedITAT Mumbai28 Jan 2025AY 2020-2021

Bench: Shri Narender Kumar Choudhry & Ms. Padmavathy Sassessment Year: 2020-21

For Appellant: Shri Sujay Aajgaonkar, Ld. A.RFor Respondent: Shri Surendra Meena, Ld. Sr. D.R

Section 250

Shri Vikramkumar Razdan 2. In the instant case, the Assessee intends to settle the dispute amicably by opting Vivad Se Vishwas Scheme, (in short “VSVS”) 2024 and in pursuance to that has filed Form no.1 on dated 25.01.2025. Therefore, the appeal of the Assessee is liable to be dismissed, however

Tarannum Aamer, Mumbai vs. The Income Tax Officer, 17(1)(1), Mumbai

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

ITA 1998/MUM/2024[2015-16]Status: DisposedITAT Mumbai28 Jan 2025AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am Tarannum Aamer Income Tax Officer, 17(1)(1) 1St Floor, Ayakar Bhavan, M. K. Anwar House, Ground Floor, Pandit Nagla Mini Bye Pass Road, Pandit Vs. Road, Mumbai – 400020. Nagla, Moradabad, Uttar Pradesh – 244001. Pan/Gir No. Aehpt6622C (Assessee) : (Respondent) Assessee By : Shri. Paras Mandot, Ca Respondent By : Shri. Hemanshu Joshi (Sr. Dr) Date Of Hearing : 27.01.2025 Date Of Pronouncement : 28.01.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) Delhi (‘Ld. Cit(A)’ For Short), National Faceless Appeal Centre (‘Nfac’ For Short) Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2015-16. 2. During The Hearing, The Learned Authorised Representative (‘Ld. Ar’ For Short) For The Assessee Filed An Application Dated 06.01.2025 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. Tarannum Aamer 3. Upon Perusal Of The Same, We Deem It Fit To Dismiss The Appeal Filed By The Assessee As Withdrawn With The Liberty That The Assessee May Revive The Appeal If The Same Has Not Been Settled In The Dtvsv Scheme, If Necessary. 4. In The Result, The Appeal Filed By The Assessee Is Dismissed As Withdrawn. Order Pronounced In The Open Court On 28.01.2025 (Renu Jauhri)Mumbai; Dated: 28.01.2025 Karishma J. Pawar (Stenographer) Copy Of The Order Forwarded To: 1. The Appellant 2. The Respondent 3. Cit- Concerned 4. Dr, Itat, Mumbai 5. Guard File By Order

For Appellant: Shri. Paras Mandot, CAFor Respondent: Shri. Hemanshu Joshi (Sr. DR)

Section 250

short) for the assessee filed an application dated 06.01.2025 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. Tarannum Aamer 3. Upon perusal of the same, we deem it fit to dismiss the appeal

L&T Finance Holdings Limited (Renamed As L&T Finance Limited)[Successor of L&T Infra Credit Limited], Mumbai vs. DCIT, Circle-2(2)(1), Mumbai

In the result, the appeal of the assessee for AY 2021-22 is allowed for statistical purposes

ITA 1670/MUM/2024[2014-15]Status: DisposedITAT Mumbai28 Jan 2025AY 2014-15

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhri

For Appellant: Shri Prashant JaiswalFor Respondent: Dr. K. R. Subhash

Section 10(47)Section 147Section 250Section 80J

eligible for the claim of exemption.” 4. At the outset, Ld. AR submitted that in respect of following appeals, the applications under Vivad Se Vishwas Scheme (VSVS) have been filed by the assessee. a. ITA No. 4085/Mum/2023 AY 2017-18 L&T Credit Ltd. (Formerly known as L&T Infra

L&T Finance Holding Limited(Successor of L&T Finance Limited Now Merged, Mumbai vs. Deputy Commissioner of Income Tax Circle 2(2)1, Mumbai

In the result, the appeal of the assessee for AY 2021-22 is allowed for statistical purposes

ITA 4863/MUM/2023[2021-22]Status: DisposedITAT Mumbai28 Jan 2025AY 2021-22

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhri

For Appellant: Shri Prashant JaiswalFor Respondent: Dr. K. R. Subhash

Section 10(47)Section 147Section 250Section 80J

L & T Infra Credit Limited(Formerly Known As L & T Infra Debt Fund Limited ), Mumbai vs. Deputy Commissioner of Income Tax (Exemption)-1(1), Mumbai

In the result, the appeal of the assessee for AY 2021-22 is allowed for statistical purposes

ITA 4136/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 Jan 2025AY 2017-18

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhri

For Appellant: Shri Prashant JaiswalFor Respondent: Dr. K. R. Subhash

Section 10(47)Section 147Section 250Section 80J

DCIT(E) 1(1) Mumbai, Mumbai vs. L and T Infra Credit Limited, Mumbai

In the result, the appeal of the assessee for AY 2021-22 is allowed for statistical purposes

ITA 4085/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 Jan 2025AY 2017-18

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhri

For Appellant: Shri Prashant JaiswalFor Respondent: Dr. K. R. Subhash

Section 10(47)Section 147Section 250Section 80J

Mani Kakkar, Delhi vs. ITO, Ward-30(1), Delhi

Appeal is dismissed as withdrawn in above terms, subject to all just exceptions

ITA 1991/DEL/2023[2018-19]Status: DisposedITAT Delhi28 Jan 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. Arvind Kumar Trivedi, Sr. DR

Section 143(3)

hearing that the assessee has already submitted it’s Form 1 before the prescribed authority for settling the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. 2 Mani Kakkar 4. The Revenue is equally fair in not disputing this clinching averments made by the assessee at this stage

DCIT, Central Circle, Dehradun vs. R.B. Enterprises, Dehradun

ITA 4/DDN/2019[2010-11]Status: DisposedITAT Dehradun27 Jan 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 143(3)Section 147Section 148Section 153A(1)(b)

twin appeals ITA Nos. 3500 & 3501/Del/2017, learned counsel submits at the outset that it has applied for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024 as under: “ITA No.3500 & 3501/DDN/2017 AY: 2003-04 & 2008-09 Fixed for: 08.01.2025 Subject: Request for adjournment Hon’ble Members, That the captioned

M/S. R.B. Enterprises, Dehradun vs. DCIT, Dehradun

ITA 3501/DEL/2017[2008-09]Status: DisposedITAT Dehradun27 Jan 2025AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 143(3)Section 147Section 148Section 153A(1)(b)

M/S. R.B. Enterprises, Dehradun vs. DCIT, Dehradun

ITA 3500/DEL/2017[2003-04]Status: DisposedITAT Dehradun27 Jan 2025AY 2003-04

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 143(3)Section 147Section 148Section 153A(1)(b)

Patel Chawal Udyog, Lakhanpuri vs. Addl/JCIT (A)-2, Nagpur

ITA 11/RPR/2025[2017-18]Status: DisposedITAT Raipur27 Jan 2025AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No.11/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Patel Chawal Udyog Urkura Road, Lakhanpuri, Charama, Kanker-494334 (C.G.) Pan : Aajfp3887H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-Kanker (C.G) ……""यथ" / Respondent

For Appellant: None (withdrawal application)For Respondent: Smt. Tarannum Verma, Sr. DR

Section 143(3)

filed a letter dated 24.01.2025 wherein it has sought liberty to withdraw the captioned appeal for the reason that it has opted for Vivad Se Vishwas Scheme, 2024 (VSVS 2024) in order to settle the dispute involved in the captioned appeal. For the sake of clarity, the letter dated

Mathurbhai N. Patel, Bhagyoday Ind Estate vs. Income Tax Officer, Aaykar Bhavan

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

ITA 154/SRT/2024[2014-15]Status: DisposedITAT Surat27 Jan 2025AY 2014-15

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 154/Srt/2024 (Ay 2014-15) (Hybrid Hearing) Mathurbhai N. Patel, 333, Bhagyoday Ind. Estate, Puna Kumbhariya Road, Surat, Gujarat-395010. [Pan : Adipp 4560 B] अपीलार्थी/Appellant Vs Income Tax Officer, Ward-2(3)(3), Surat. प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee By Shri Rasesh Shah, Ca राजस्व की ओर से /Revenue By Shri Mukesh Jain- Sr. Dr सुनवाई की तारीख/Date Of Hearing 27.01.2025 उद्घोषणा की तारीख/Date Of Pronouncement 27.01.2025 Order Under Section 254(1) Of Income Tax Act Per: Pawan Singh: 1. This Appeal By The Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi (Nfac)/Learned Commissioner Of Income Tax (Appeals) (In Short, The Id. Cit(A)) Dated 15/12/2023 For The Assessment Year-2014-15. 2. At The Outset Of 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) & Has Received Form No. 1 Vide Acknowledgement No. 796542990311224 Dated 31/12/2024 & His Application Has Been Accepted. The Assessee Has Also Paid Tax As Per The Order Of Designated Authority. The Learned Counsel For The Assessee Further Submits That He May Be Allowed To Withdraw This Appeal. 3. On The Other Hand, The Learned Senior Departmental Representative (Ld. Sr. Dr) For The Revenue Submits That He Has No Objection, If The Appeal Of The Assessee Is Dismissed As “Withdrawn” As Suggested By This Bench.

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 acknowledgement No. 796542990311224 dated 31/12/2024 and his application has been accepted. The assessee has also

Pravinbhai D Patel, Vapi vs. Income Tax Officer, Ward 7 Vapi, Vapi

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

ITA 134/SRT/2024[2008-09]Status: DisposedITAT Surat27 Jan 2025AY 2008-09

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 134/Srt/2024 (Ay 2008-09) (Hybrid Hearing) Pravinbhai D Patel, Income Tax Officer, 302, Krishna Park, Daman Road, Ward-7, बनाम Dolat Nagar, Chala, Vapi, Vapi. Vs Gujarat-396195. [Pan : Acfpp 3322F] 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 acknowledgement No. 693579250121124 dated 12/11/2024 and his application has been accepted. The assessee has also