“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

Mayra Mall Management P.Ltd, Mumbai vs. DCIT 8(2), Mumbai

ITA 6999/MUM/2014[2008-09]Status: DisposedITAT Mumbai23 Jan 2025AY 2008-09

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Bleita 6999/Mum/2014 For Assessment Year 2008-09 Myra Mall Management P Ltd., Dcit 8(2), 18, Ali Chambers, 2Nd Floor, Vs. Mumbai. Nagindas Master Road, Fort, Mumbai 400 001. Pan Aaecm5896K

For Appellant: Ms. Sauravi ShahFor Respondent: Ms. Monica Pande (Sr. DR)

Section 24

appellant-assessee has filed an application dated 20.01.2025, informing that the appellant has opted for resolution of the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 (VsV). The learned counsel for the appellant has therefore sought for withdrawal of appeal. 2 Myra Mall Management

Hotel Indralok, Junagadh vs. The Income Tax Officer, Junagadh

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

ITA 869/RJT/2024[2009-10]Status: DisposedITAT Rajkot22 Jan 2025AY 2009-10

Bench: Dr. Arjun Lal Saini, Am. & Diesh Mohan Sinha, Jm आयकर अपीलसं./Ita No. 869/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2009-10) (Hybrid Hearing) Hotel Indralok. Vs. Ito Ward-1, Junagadh. Opp Railway Workshop, Station Road, Near Majevadi Gate, Junagadh. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abcfs2726C (Appellant) (Respondent) Appellant By : Shri Samir Bhuptani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 21/01/2025 Date Of Pronouncement : 22/01/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

For Appellant: Shri Samir Bhuptani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

itself, Shri Samir Bhuptani, Learned Counsel for the assessee, submitted before the Bench that assessee has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2024”. A copy of Form No. 2 under ‘the Direct Tax Vivad Se Vishwas Act, filed by the assessee in the Income ... Ward-2 Junagadh 2. We gone through the Form No.2 along with Acknowledgement No.802700261020125 filed by the assessee to obtain the benefit of ‘Vivad Se Vishwas Scheme’ and noted that assessee has prayed for withdrawal of the appeal. The Ld. Sr. DR for the Revenue did not have any objection

Badri Prasad Sinha (HUF), Sitamarhi vs. Income Tax Officer, Muzaffarpur

In the result, appeal of the assessee is dismissed

ITA 460/PAT/2024[2014-15]Status: DisposedITAT Patna22 Jan 2025AY 2014-15

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

For Appellant: Badri Prasad Sinha (HUF)For Respondent: ITO, Muzaffarpur

Section 250

Assessment Year (AY) 2014-15. 2. At the outset, Ld. Counsel for the assessee has submitted that the assessee has availed Vivad Se Vishwas Scheme, 2024. Therefore, assessee may be allowed to withdraw the present appeal subject to liberty, if its application for Vivad Se Vishwas Scheme ... assessee will be at liberty to get its appeal restored upon filing an application, if for 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. [Sanjay

Munnangi Seafoods Pvt Ltd, Ongole vs. Assistant Commissioner of Income Tax, Circle-2(1), Guntur

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

ITA 152/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam22 Jan 2025AY 2018-19

Bench: Shri Laliet Kumar & Shri Balakrishnan. Sassessment Year: 2018-19 Munnangi Seafoods Pvt. Ltd. Vs. The Assistant Commissioner Of Income Tax, Ongole. Circle – 2(1), Guntur. Pan : Aahcm5563A. (Appellant) (Respondent) Assessee By: Shri Gvn Hari, Advocate. Revenue By: Dr. Satyasai Rath, Cit-Dr Date Of Hearing: 22.01.2025 Date Of Pronouncement: 22.01.2025

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Dr. Satyasai Rath, CIT-DR

outset, the Learned Counsel for the assessee submitted that the assessee wishes to avail Direct Tax “Vivad Se Vishwas Scheme, 2024" and hence, would like to withdraw this appeal. 3. After hearing both the parties, we dismiss the appeal of the assessee with a liberty to approach the Tribunal ... assessee's case is not accepted in Vivad se Vishwas Scheme 2024 by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file Miscellaneous Application before the Tribunal within the time limit prescribed under the Act to reinstate assessee's appeal. Ordered accordingly

Yerra Nageswara Rao, Visakhapatnam vs. Income Tax Officer, Ward-4(2), Visakhapatnam

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

ITA 100/VIZ/2024[2012-13]Status: DisposedITAT Visakhapatnam22 Jan 2025AY 2012-13

Bench: Shri Laliet Kumar & Shri Balakrishnan. Sassessment Year: 2012-13 Yerra Nageswara Rao, Vs. The Income Tax Officer, Ward – 4(2), Visakhapatnam. Visakhapatnam. Pan : Aetpn1851N. (Appellant) (Respondent) Assessee By: Shri Gvn Hari, Advocate. Revenue By: Ms. K. Sandhya Rani, Sr.Dr Date Of Hearing: 22.01.2025 Date Of Pronouncement: 22.01.2025

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Ms. K. Sandhya Rani, Sr.DR

Seema Rajawat, Krishna Nagar vs. ITO Ward-2(1) Kota, Danik Nav Jyoti Building

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

ITA 991/JPR/2024[2017-18]Status: DisposedITAT Jaipur22 Jan 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: NoneFor Respondent: Shri Gautam Singh Choudhary, JCIT

Section 250

above context, it is submitted that the appeal filed by the appellant for the A.Y. 2017-18, the appellant opted Vivad Se Vishwas Scheme, 2024. The appellant has also received Form-2 support of this, Copy of Form-2 is attached. 3. The ld. D/R has raised no objection ... withdrawn. 4. Therefore, in view of the fact that the assessee has already approached the department to settle the matter under “Vivad Se Vishwas Scheme 2024” and furnished the necessary Form-2, we permit the assessee to withdraw this appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn

Ids Infotech Ltd., Chandigarh, India vs. ACIT, Circle 5(1), Chandigarh, India

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

ITA 478/CHANDI/2023[2009-10]Status: DisposedITAT Chandigarh22 Jan 2025AY 2009-10

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 478/Chd/2023 "नधा"रण वष" / Assessment Year : 2009-10 Ids Infotech Limited, The Acit, Plot No. 1-8, Rgctp, बनाम Circle 5(1), Chandigarh Chandigarh Vs. "थायी लेखा सं./Pan No: Aaaci4364E अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा""रती क" ओर से/Assessee By : None (Withdrawal Application) राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 20.01.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 22.01.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 30.05.2023 Of Ld. Cit(A)-27, New Delhi [Hereinafter Referred To As ‘Cit(A)’], For The Assessment Year 2009-10. 2. No One Appeared On Behalf Of The Assessee. However, An Application Has Been Filed On Behalf Of The Authorized Representative Of The Assessee For Withdrawal Of This Appeal

For Appellant: None (Withdrawal application)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr.DR

Section 254(2)

Assessee for withdrawal of this appeal 478-Chd-2023 IDF Infotech Limited, Chandigarh 2 on the ground that he has availed benefit of 'Vivad Se Vishwas Scheme 2024’ and he has resolved the dispute with the Revenue under this Scheme. Necessary certificate in Form No.2 under Rule 5 has been ... 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

Dev Bhoomi Development Society, Solan vs. ITO, Parwanoo

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

ITA 513/CHANDI/2013[2007-08]Status: DisposedITAT Chandigarh22 Jan 2025AY 2007-08

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 513/Chd/2013 "नधा"रण वष" / Assessment Year : 2007-08 Dev Bhoomi Development The Ito, Society, Shankar Bhawan, बनाम Parwanoo. Vpo Chandi, Vs. Tehsil Kasauli, Distt. Solan "थायी लेखा सं./Pan No: Aaatd8836D अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : None (Withdrawal Application) राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 20.01.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 22.01.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 12.02.2013 Of Ld. Cit(A), Shimla [Hereinafter Referred To As ‘Cit(A)’], For The Assessment Years 2016-17. 2. No One Appeared On Behalf Of The Assessee. However, An Application Has Been Filed On Behalf Of The Authorized Representative Of The Assessee For Withdrawal Of This Appeal

For Appellant: None (Withdrawal application)For Respondent: Shri Vivek Vardhan, Addl. CIT

Section 254(2)

withdrawal of this appeal 513-Chd-2013 Dev Bhoomi Development Society, Distt. Solan 2 on the ground that he has availed benefit of 'Vivad Se Vishwas Scheme 2024’ and he has resolved the dispute with the Revenue under this Scheme. Necessary certificate in Form No.2 under Rule 5 has been ... 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

Vsoft Technologies Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-17(2), Hyderabad

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

ITA 636/HYD/2018[2012-13]Status: DisposedITAT Hyderabad22 Jan 2025AY 2012-13

Bench: Shri Manjunatha. G & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 636/Hyd/2018 ("नधा"रण वष" / Assessment Year: 2012-13) M/S. Vsoft Technologies Deputy Commissioner Of Income Private Limited, Vs. Tax, Circle-17(2), Hyderabad. Hyderabad. [Pan : Aabcv8868P] अपीलाथ" / Appellant "" यथ" / Respondent

For Appellant: Shri A. Srinivas, ARFor Respondent: Dr. Sachin Kumar, Sr. AR

DCIT 2. At the outset, the Learned Counsel for the assessee submitted that the assessee wish to avail Direct Tax “Vivad Se Vishwas Scheme, 2024" and hence, would like to withdraw this appeal. 3. Having heard both the sides, we hereby dismiss the appeal of the assessee with a liberty ... approach the Tribunal if assessee's case is not accepted in Vivad se Vishwas Scheme 2024 by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file Misc. Application before the Tribunal within the time limit prescribed under the Act to reinstate assessee

Nileshkumar Kishorchandra Mehta, Mumbai vs. ITO -19(2)(4), Mumbai

The appeal is dismissed as withdrawn

ITA 969/MUM/2024[2011-12]Status: DisposedITAT Mumbai22 Jan 2025AY 2011-12

Bench: Justice (Retd.) C.V. Bhadang & Shri B.R. Baskaran: A.Y : 2011-12

For Appellant: NoneFor Respondent: Ms. Monika H. Pande

Section 271(1)(c)

Today, the appellant has filed an application seeking to withdraw the appeal on the ground that the appellant has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and accordingly, the application in Form no. 1 has been filed on 10.01.2025. The appellant has filed a letter to that effect

Aditya Ceramics, Patna vs. DCIT/ACIT Central Circle-3, Patna

In the result, appeal of the assessee is dismissed

ITA 217/PAT/2023[2018-19]Status: DisposedITAT Patna21 Jan 2025AY 2018-19

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

For Appellant: Aditya CeramicsFor Respondent: ACIT, Central Circle-3, Patna

Section 250

Assessment Year (AY) 2018-19. 2. At the outset, Ld. Counsel for the assessee has submitted that the assessee has availed Vivad Se Vishwas Scheme, 2024. Therefore, assessee may be allowed to withdraw the present appeal subject to liberty, if its application for Vivad Se Vishwas Scheme ... 217/Pat/2023 Aditya Ceramics AY : 2018-19 get its appeal restored upon filing an application, if so, 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. [Sanjay

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

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

ITA 344/COCH/2024[2005-06]Status: DisposedITAT Cochin21 Jan 2025AY 2005-06

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2005-06 Time Ads & Publicity .......... Appellant 36-1724, Paramel House Shenoy Road, Kaloor Ernakulam 682017 [Pan: Aaacft2946] Vs. Acit, Circle - 2(2) .......... Respondent Kochi Appellant By: Shri Shrinivasakota, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 30.12.2024 Date Of Pronouncement: 21.01.2025

For Appellant: Shri Shrinivasakota, CAFor Respondent: Smt. Leena Lal, Sr. D.R

withdraw the appeal, as the issue in the appeal is sought to be settled through 2 Time Ads and Publicity Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV). Accordingly, we permit the assessee to withdraw the appeal with liberty to revive the appeal, in the event the application in Form

Young Women Christian Association, Thrissur vs. ITO Exemptions, Thrissur

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

ITA 147/COCH/2023[2016-17]Status: DisposedITAT Cochin21 Jan 2025AY 2016-17

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 appellant 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 No. 1 under DTVSV came to be rejected for any reason

Young Women Christian Association, Thrissur vs. ITO Exemptions, Thrissur

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

ITA 146/COCH/2023[2015-16]Status: DisposedITAT Cochin21 Jan 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

Young Women Christian Association, Thrissur vs. ITO Exemptions, Thrissur

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

ITA 145/COCH/2023[2014-15]Status: DisposedITAT Cochin21 Jan 2025AY 2014-15

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

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

Young Women Christian Association, Thrissur vs. ITO Exemptions, Thrissur

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

ITA 144/COCH/2023[2013-14]Status: DisposedITAT Cochin21 Jan 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

Leela Ship Recycling Pvt. Ltd., Bhavnagar vs. The Dy.CIT, Circle-1, Bhavnagar

Appeal is dismissed as withdrawn

ITA 783/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2012-13

Bench: Smt.Annapurna Gupta & Ms. Suchitra Kamble

For Appellant: Shri Parimalsinh B. Parmar, ARFor Respondent: Ms. Neeju Gupta, Sr.DR

Section 143(3)

signed for Leela Ship Recycling P.Ltd.), wherein the assessee sought for permission to withdraw the appeal since the assessee has filed declaration under Vivad se Vishwas, 2024. 3. The Ld.Sr.DR, Ms. Neeju Gupta appeared for the Revenue, has no objection for withdrawing this appeal. 4. Accordingly, assessee’s appeal

Biz Secure Labs Private Limited, Pune vs. The DCIT, Circle 1(1), . Pune

In the result, all the six appeals filed by the

ITA 1335/PUN/2024[2018-19]Status: DisposedITAT Pune21 Jan 2025AY 2018-19

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR

mentioned therein. 2. Learned Counsel for the Assessee, at the outset, submitted that the assessee wants to settle the dispute under Direct Tax Vivad Se Vishwas Scheme-2024. He accordingly submitted that assessee may be permitted to withdraw the appeals, to which, Learned DR has no objection. Accordingly, the request

Biz Secure Labs Private Limited, Pune vs. The DCIT, Circle 1(1), Pune

In the result, all the six appeals filed by the

ITA 1334/PUN/2024[2017-18]Status: DisposedITAT Pune21 Jan 2025AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR

Biz Secure Labs Private Limited, Pune vs. The DCIT, Circle 1(1) Pune, Pune

In the result, all the six appeals filed by the

ITA 1333/PUN/2024[2016-17]Status: DisposedITAT Pune21 Jan 2025AY 2016-17

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR