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“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
14
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

Vinodkumar Dahyabhai Patel, Na vs. Arivs.Income Tax Officer, International Taxation, Surat

In the result, this appeal of the assessee is dismissed as withdrawn

ITA 655/SRT/2024[2015-16]Status: DisposedITAT Surat20 Jan 2025AY 2015-16

Bench: Shri Pawan Singh & Shri Bhagirath Mal Biyaniआयकर अपील सं./Ita No. 655/Srt/2024 (Ay 2015-16) (Hybrid Hearing) Vinodkumar Dahyabhai Patel, Income Tax Officer, Kanbiwad, Sindhai, Navsari-396590 (International Taxation), बनाम (Gujarat). Surat Vs [Pan : Brxpp 2829 R] 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. 817578530130125 dated 13/01/2025 and his application has been accepted. The assessee has also

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

ITA 1250/JPR/2024[2013-14]Status: DisposedITAT Jaipur20 Jan 2025AY 2013-14

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. S.L. Poddar, Adv. (Th. V.C.)For Respondent: Sh. Anoop Singh, Addl.CIT
Section 250

Shri S.L. Poddar Learned counsel for the appellant has submitted that the appellant has opted to avail of benefit of Direct Taxes Vivad Se Vishwas Scheme-2024 by filing Form-1, before the competent authority, and that accordingly, this appeal be dismissed as having been withdrawn, with liberty

Uma Kunareddy, Hyderabad vs. DCIT., Circle-8(1), Hyderabad

In the result, appeal filed by the assessee is dismissed

ITA 627/HYD/2024[2016-2017]Status: DisposedITAT Hyderabad20 Jan 2025AY 2016-2017

Bench: Shri Laliet Kumar & Shri G. Manjunathaassessment Year:2016-17 Uma Kunareddy, Vs. Dcit, Circle-8(1), Hyderabad. Hyderabad. Pan : Afqpk6467C (Appellant) (Respondent) Assessee By: Shri P. Vinod, Ar Revenue By: Dr. Sachin Kumar, Sr. Ar Date Of Hearing: 20/01/2025 Date Of Pronouncement: 20/01/2025

For Appellant: Shri P. Vinod, ARFor Respondent: Dr. Sachin Kumar, Sr. AR

filed a letter dated 20.01.2025 for withdrawal of the appeal on the ground that the appellant has settled the tax dispute under Vivad Se Vishwas ITA 627/Hyd/2024 Uma kunareddy 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

DCIT Cir 1, Mumbai vs. Monarch Catalyst P. Ltd, Thane

ITA 7331/MUM/2010[2007-08]Status: DisposedITAT Mumbai20 Jan 2025AY 2007-08

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Bleita 6942/Mum/2010 For Assessment Year 2007-08 Monarch Catalyst P. Limited, Addl. Cit Rg-1, A-94, F-1/2 Midc, Phase-I, Vs. Kalyan. Dombivali (E), Thane 421 203

For Appellant: Shri Ketan VedFor Respondent: Ms. Monica Pande (Sr. DR)
Section 69

filed an application dated 17.01.2025 seeking to withdraw the appeal on the ground of resolution of the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 (VsV). It is submitted by the learned counsel for the appellant-assessee that Form No.4 has been issued in pursuance of the application

Monarch Catalyst P. Ltd, Thane vs. Addl CIT RG -1, Mumbai

ITA 6942/MUM/2010[2007-08]Status: DisposedITAT Mumbai20 Jan 2025AY 2007-08

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Bleita 6942/Mum/2010 For Assessment Year 2007-08 Monarch Catalyst P. Limited, Addl. Cit Rg-1, A-94, F-1/2 Midc, Phase-I, Vs. Kalyan. Dombivali (E), Thane 421 203

For Appellant: Shri Ketan VedFor Respondent: Ms. Monica Pande (Sr. DR)
Section 69

filed an application dated 17.01.2025 seeking to withdraw the appeal on the ground of resolution of the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 (VsV). It is submitted by the learned counsel for the appellant-assessee that Form No.4 has been issued in pursuance of the application

Saboo Industries, Jaipur vs. Income Tax Department, Circle- 1, Jaipur

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

ITA 331/JPR/2024[2015-16]Status: DisposedITAT Jaipur17 Jan 2025AY 2015-16

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

For Appellant: Sh. Amit Kothari, C.A. (Th. V.C.)For Respondent: Mrs. Anita Rinesh, JCIT-Proxy-DR a

hereinafter referred to as (NFAC) ] for the assessment year 2015-16. 2. At the outset, we note that the assessee has opted for “Vivad Se Vishwas Scheme-2024” to settle its outstanding tax demand. The assessee has filed a copy of Form 2 dated 17.12.2024 issued by the ld. Pr.CIT ... Jaipur-1 designated authority under “Vivad Se Vishwas Scheme-2024”. It 2 M/s Saboo Industries vs. DCIT appears that the assessee has shown interest to pay the tax amount under “Vivad Se Vishwas Scheme-2024” as per Form 2 issued by the Department. 3. On the other hand

Indrayani Seva Samiti Nyas, Pune vs. ITO, Exemption Ward 1(2), Pune

The appeal is dismissed as withdrawn

ITA 553/PUN/2024[2010-11]Status: DisposedITAT Pune17 Jan 2025AY 2010-11

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.553/Pun/2024 धििाारण वर्ा / Assessment Year : 2010-11 Indrayani Seva Samiti Nyas, Ito, Exemption, Pi No. 135 Avdhut Sankul, Ward – 1(2), Pune Tapodham Colony, Talegaon Vs. Dabhade, Pune – 410506 Pan : Aaati4386H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Kiran Sanmane Department By : Shri Sandeep P. Sathe Date Of Hearing : 16-01-2025 Date Of 17-01-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 31.01.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)”] Pertaining To Assessment Year (“Ay”) 2010-11. 2. On Perusal Of The Letter Filed By The Assessee, We Note That The Assessee Wishes To Withdraw The Appeal In View Of Having Filed Application Under Vivad Se Vishwas Scheme, The Proof Of Which In Form No. 2 Is Filed Before This Tribunal.

For Appellant: Shri Kiran SanmaneFor Respondent: Shri Sandeep P. Sathe

letter filed by the assessee, we note that the assessee wishes to withdraw the appeal in view of having filed application under Vivad Se Vishwas Scheme, the proof of which in Form No. 2 is filed before this Tribunal. 3. Shri Sandeep P. Sathe, the Ld. DR has no objection

Haribhau Shankar Sanas, Nashik vs. ITO Ward 1(1), Aurangabad

In the result, the appeal of the assessee is dismissed as ‘Withdrawn’

ITA 1397/PUN/2024[2020-21]Status: DisposedITAT Pune17 Jan 2025AY 2020-21

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.1397/Pun/2024 Assessment Year : 2020-21

For Appellant: Shri Prayag JhaFor Respondent: Shri Sandeep P. Sathe

assessee filed a letter dated 15.01.2025 seeking withdrawal of appeal on the ground that 2 Haribhau Shankar Sanas the assessee filed application under Vivad Se Vishwas Scheme, 2024. The contents of the said letter read as under : “The above appeal of the assessee is fixed for hearing before ... Bench of the ITAT on 16.01.2025. The assessee filed application under Vivad Se Vishwas Scheme, 2024. The Hon'ble PCIT-1, Nashik, has already issued Form-2 in this matter. Now the assessee desires to withdraw the appeal. Necessary Order may kindly be passed so that further proceedings

Global Care Hospital, Kolkata vs. ITO, Ward 6(2), Kolkata

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

ITA 812/KOL/2024[2017-18]Status: DisposedITAT Kolkata17 Jan 2025AY 2017-18

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

respectively. 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 2 I.T.A. Nos. 811 & 812/Kol/2024 Assessment Years: 2016-17 & 2017-18 Global Care Hospital competent authority and therefore

Global Care Hospital, Kolkata vs. ITO, Ward 6(2), Kolkata

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

ITA 811/KOL/2024[2016-17]Status: DisposedITAT Kolkata17 Jan 2025AY 2016-17

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

respectively. 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 2 I.T.A. Nos. 811 & 812/Kol/2024 Assessment Years: 2016-17 & 2017-18 Global Care Hospital competent authority and therefore

C.K.Sen and Company (P) Ltd., Kolkata vs. ITO, Ward-1(1), Kolkata

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

ITA 274/KOL/2022[2008-09]Status: DisposedITAT Kolkata17 Jan 2025AY 2008-09

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Company 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 to withdraw

Rajesh Purshottam Sharoff, Mumbai vs. Income Tax Officer, Piramal Chamber

In the result, the appeal of the assessee is dismissed

ITA 6174/MUM/2024[2017-18]Status: DisposedITAT Mumbai17 Jan 2025AY 2017-18

Bench: Shri Amarjit Singh & Shri Anikesh Banerjeeassessment Year 2017-18

For Appellant: Shri Rahul PunmiyaFor Respondent: Shri Asif Karmali, Sr. DR

time of hearing, the ld. AR for the assessee filed letter dated 10.01.2025 along with copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 and stated that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In light of the above and after ... considering that assessee has availed Vivad Se Vishwas Scheme 2024, we dismiss the appeal of the assessee with 2 Rajesh Purshottam Sharoff A.Y. 2017-18 the liberty to reinstate the appeals if its application under Direct Tax Vivad Se Vishwas Scheme, 2024 is not accepted. 3. In the result

Totalenergies Marketing India Private Limited (Formerly Known As Total Oil India Private Limited), Mumbai vs. Principal Commissioner of Income Tax Mumbai 3, Mumbai

In the result, the appeal of the assessee is dismissed

ITA 2535/MUM/2024[2018-19]Status: DisposedITAT Mumbai17 Jan 2025AY 2018-19

Bench: Shri Amarjit Singh & Shri Anikesh Banerjeeassessment Year 2018-19

For Appellant: Shri Gautam ThackerFor Respondent: Shri Biswanath Das, CIT, DR

time of hearing, the ld. AR for the assessee filed letter dated 13.01.2025 along with copy of Form 2 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 and submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In light of the above and after ... considering the copies of Form 2 Direct Tax Vivad Se Vishwas Scheme 2024 filed on 10.01.2025, we dismiss 2 Total Energies Marketing India Private Limited A.Y. 2018-19 the appeal of the assessee with the liberty to reinstate the appeals if its application under Direct Tax Vivad Se Vishwas Scheme

Valvoline Cummins Pvt. Ltd., New Delhi vs. Addl.CIT, Special Range-9, New Delhi

In the result, appeal of the assessee is dismissed in the terms aforesaid

ITA 7539/DEL/2018[2013-14]Status: DisposedITAT Delhi17 Jan 2025AY 2013-14

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumarvalvoline Cummins Pvt. Ltd., Vs. Addl.Cit, Spl. Range 9, 50/8, 1St Floor, Janpath, New Delhi. Tolstoy Lane, Parliament Street, New Delhi – 110 001. (Pan : Aaacw0287A) (Appellant) (Respondent) Assessee By : Shri Arpit Goel, Ar Revenue By : Shri Amit Katoch, Sr. Dr Date Of Hearing : 17.01.2025 Date Of Order : 17.01.2025 O R D E R Per S.Rifaur Rahman,Am: 1. This Appeal Has Been Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-16, New Delhi Dated 21.09.2018 For The Assessment Year 2013-14. 2. The Assessee Through Its Authorised Representative Has Filed An Application Dated 10.01.2025 For Withdrawal Of Present Appeal As The Assessee Has Settled The Issue Under Vivad Se Vishwas Scheme, 2024 (In Short ‘Vsvs’). The Assessee Alongwith Aforesaid Application Has Filed Copy Of Form No.2

For Appellant: Shri Arpit Goel, ARFor Respondent: Shri Amit Katoch, Sr. DR

through its Authorised Representative has filed an application dated 10.01.2025 for withdrawal of present appeal as the assessee has settled the issue under Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS’). The assessee alongwith aforesaid application has filed copy of Form No.2 2 received from the Department. In view

Om Prakash Jaggi, East Singhbhum vs. ACIT, Central Circle, Jamshedpur

In the result the appeals of the assesses are dismissed as withdrawn

ITA 42/RAN/2024[2005-06]Status: DisposedITAT Ranchi16 Jan 2025AY 2005-06

Bench: Shri Partha Sarathi Chaudhuryassessment Year:2005-06 Harish Kumar Vig. Vs. Acit, Central Circle East Singhbum Pan/Gir No. Aawpv5557B (Appellant) .. (Respondent) Assessment Year:2005-06 Jawahar Lal Vig. Vs. Acit, Central Circle East Singhbum Pan/Gir No. Aawpv5558B (Appellant) .. (Respondent) Assessment Year:2005-06 Om Prakash Jaggi. Vs. Acit, Central Circle East Singhbum Pan/Gir No. Acrpj8412G (Appellant) .. (Respondent) Assessee By : None (Petition Filed) Revenue By: Shri Khubchand T.Pandya, Sr.Dr

For Appellant: None (Petition filed)For Respondent: Shri Khubchand T.Pandya, Sr.DR

42/Ran/2024 Assessment Year: 2005-06 2. That as evident from the aforestated petition the said assesses have intended to proceed for the Vivad se Vishwas Scheme of the Department which is extended up to 31st March, 2025 as the date of final application. Having placed on record such petition ... clear that all these assesses are proceeding for Vivad Se Vishwas Scheme. Therefore, no purpose shall be served keeping these matters pending before the Tribunal since the assessee has taken recourse of settlement through the referred Scheme of the Department. 3. Accordingly, all these matters are treated as withdrawn, hence

Jawahar Lal Vig, East Singhbhum vs. ACIT Central Circle, Jamshedpur

In the result the appeals of the assesses are dismissed as withdrawn

ITA 41/RAN/2024[2005-06]Status: DisposedITAT Ranchi16 Jan 2025AY 2005-06

Bench: Shri Partha Sarathi Chaudhuryassessment Year:2005-06 Harish Kumar Vig. Vs. Acit, Central Circle East Singhbum Pan/Gir No. Aawpv5557B (Appellant) .. (Respondent) Assessment Year:2005-06 Jawahar Lal Vig. Vs. Acit, Central Circle East Singhbum Pan/Gir No. Aawpv5558B (Appellant) .. (Respondent) Assessment Year:2005-06 Om Prakash Jaggi. Vs. Acit, Central Circle East Singhbum Pan/Gir No. Acrpj8412G (Appellant) .. (Respondent) Assessee By : None (Petition Filed) Revenue By: Shri Khubchand T.Pandya, Sr.Dr

For Appellant: None (Petition filed)For Respondent: Shri Khubchand T.Pandya, Sr.DR

42/Ran/2024 Assessment Year: 2005-06 2. That as evident from the aforestated petition the said assesses have intended to proceed for the Vivad se Vishwas Scheme of the Department which is extended up to 31st March, 2025 as the date of final application. Having placed on record such petition ... clear that all these assesses are proceeding for Vivad Se Vishwas Scheme. Therefore, no purpose shall be served keeping these matters pending before the Tribunal since the assessee has taken recourse of settlement through the referred Scheme of the Department. 3. Accordingly, all these matters are treated as withdrawn, hence

Harish Kumar Vig, East Singhbhum vs. ACIT, Central Circle, Jamshedpur

In the result the appeals of the assesses are dismissed as withdrawn

ITA 40/RAN/2024[2005-06]Status: DisposedITAT Ranchi16 Jan 2025AY 2005-06

Bench: Shri Partha Sarathi Chaudhuryassessment Year:2005-06 Harish Kumar Vig. Vs. Acit, Central Circle East Singhbum Pan/Gir No. Aawpv5557B (Appellant) .. (Respondent) Assessment Year:2005-06 Jawahar Lal Vig. Vs. Acit, Central Circle East Singhbum Pan/Gir No. Aawpv5558B (Appellant) .. (Respondent) Assessment Year:2005-06 Om Prakash Jaggi. Vs. Acit, Central Circle East Singhbum Pan/Gir No. Acrpj8412G (Appellant) .. (Respondent) Assessee By : None (Petition Filed) Revenue By: Shri Khubchand T.Pandya, Sr.Dr

For Appellant: None (Petition filed)For Respondent: Shri Khubchand T.Pandya, Sr.DR

42/Ran/2024 Assessment Year: 2005-06 2. That as evident from the aforestated petition the said assesses have intended to proceed for the Vivad se Vishwas Scheme of the Department which is extended up to 31st March, 2025 as the date of final application. Having placed on record such petition ... clear that all these assesses are proceeding for Vivad Se Vishwas Scheme. Therefore, no purpose shall be served keeping these matters pending before the Tribunal since the assessee has taken recourse of settlement through the referred Scheme of the Department. 3. Accordingly, all these matters are treated as withdrawn, hence

Rajendra Jain, Rajnandgaon vs. Income Tax Officer, Ward-1, Rajnandgaon, Rajanandgaon

ITA 57/RPR/2024[2017-18]Status: DisposedITAT Raipur16 Jan 2025AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 57/Rpr/2024 "नधा"रण वष" / Assessment Year : 2017-18 Shri Rajendra Jain C/O. C & F Ultratack Cement, Nandai Chowk, Near Annapurna Poha Mill, Rajnandgaon-491 441 (C.G.) Pan : Afwpj7397C

For Appellant: NoneFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 271B

assessment year 2017-18. 2. The assessee by filing a letter dated 13.01.2025 had submitted that he has opted for Vivad Se Vishwas Scheme, 2024 (VSVS 2024) in order to settle the dispute involved in the captioned appeal. The assessee in support of his aforesaid claim has placed on record

Saket Agrawal, Bilaspur vs. ITO, Ward 2(1), Bilaspur

ITA 535/RPR/2024[2013-14]Status: DisposedITAT Raipur16 Jan 2025AY 2013-14

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 535/Rpr/2024 "नधा"रण वष" / Assessment Year : 2013-14 Saket Agrawal Tulsi Kunj, Mandir Chowk, Jarhabhata, Bilaspur (C.G.)-495 001 Pan: Aoopa4079F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Bilaspur (C.G) ……""यथ" / Respondent

For Appellant: Shri Shubham Agrawal, CAFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 147

Shri Shubham Agrawal, Ld. Authorized Representative (for short ‘AR’) for the assessee, at the threshold, submitted that as the assessee has opted for Vivad Se Vishwas Scheme, 2024 (VSVS 2024) in order to settle the dispute involved in the captioned appeal, therefore, as per instruction he seeks to withdraw

Rakesh Kumar, Bhilai, Durg vs. Income Tax Officer, Ward-2(1), Bhilai, Durg

ITA 495/RPR/2024[2014-15]Status: DisposedITAT Raipur16 Jan 2025AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 495/Rpr/2024 "नधा"रण वष" / Assessment Year : 2014-15 Shri Rakesh Kumar Ward No.36, Jagir Chowk, New Khursipar, Bhilai, Dist. Durg (C.G.)-490 011 Pan: Bbtpk4928E

For Appellant: NoneFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 271(1)(b)

assessment year 2014-15. 2. The assessee by filing a letter dated 13.01.2025, had submitted that he has opted for Vivad Se Vishwas Scheme, 2024 (VSVS 2024) in order to settle the dispute involved in the captioned appeal. The assessee in support of his aforesaid claim has placed on record