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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

Amit Shukla, Kumhari vs. Income Tax Officer-1(5), Bhilai

In the result, both the appeals of the assessee are dismissed as withdrawn

ITA 338/RPR/2024[2011-12]Status: DisposedITAT Raipur16 Jan 2025AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.301 & 338/Rpr/2024 "नधा"रण वष" / Assessment Year : 2011-12 Amit Shukla Ward No.10, Dhamdha Road, Shankar Nagar, Kumhari, Bhilai (C.G)-490 042 Pan: Csups8673M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(5), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Amit Shukla, AssesseeFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 271(1)(c)

letter dated 16.12.2024, where he has sought liberty to withdraw the captioned appeals for the reason that he has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. For the sake of clarity, the aforesaid letter dated 16.12.2024 is culled out as under: 3 Amit Shukla

Amit Shukla, Kumhari vs. Income Tax Officer-1(5), Bhilai

In the result, both the appeals of the assessee are dismissed as withdrawn

ITA 301/RPR/2024[2011-12]Status: DisposedITAT Raipur16 Jan 2025AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.301 & 338/Rpr/2024 "नधा"रण वष" / Assessment Year : 2011-12 Amit Shukla Ward No.10, Dhamdha Road, Shankar Nagar, Kumhari, Bhilai (C.G)-490 042 Pan: Csups8673M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(5), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Amit Shukla, AssesseeFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 271(1)(c)

letter dated 16.12.2024, where he has sought liberty to withdraw the captioned appeals for the reason that he has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. For the sake of clarity, the aforesaid letter dated 16.12.2024 is culled out as under: 3 Amit Shukla

Rajeshwar Prasad, Patna vs. ACIT Central Circle-3, Patna

In the result, the appeals of the assessee are dismissed, as withdrawn

ITA 79/PAT/2023[2007-08]Status: DisposedITAT Patna16 Jan 2025AY 2007-08

Bench: The Bench That The Assessee May Be Allowed Adjournment Till The Matter Is Finally Settled. However, It Is Seen That As Per The Vsvs The Assessee Has To Withdraw His Appeals As Per The Scheme.

time of hearing, the Ld. AR made a statement at the Bar 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 I.T.A. No. 78 & 79/Pat/2023 Rajeshwar Prasad therefore, prayed before the Bench that the assessee

Rajeshwar Prasad, Patna vs. ACIT Central Circle-3, Patna

In the result, the appeals of the assessee are dismissed, as withdrawn

ITA 78/PAT/2023[2006-07]Status: DisposedITAT Patna16 Jan 2025AY 2006-07

Bench: The Bench That The Assessee May Be Allowed Adjournment Till The Matter Is Finally Settled. However, It Is Seen That As Per The Vsvs The Assessee Has To Withdraw His Appeals As Per The Scheme.

time of hearing, the Ld. AR made a statement at the Bar 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 I.T.A. No. 78 & 79/Pat/2023 Rajeshwar Prasad therefore, prayed before the Bench that the assessee

Purna Prasad Godavarthi, Bangalore vs. ACIT/DCIT, Circle-1, Kakinada

In the result, the appeals of the assessee are dismissed as 'withdrawn'

ITA 91/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam16 Jan 2025AY 2016-17

Bench: Shri Laliet Kumar & Shri Balakrishnan. S

For Appellant: Shri VN Hari (HYBRID)For Respondent: Shri N. Gopi Krishna, Sr.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 these Appels. 3. After hearing both the parties, we dismiss the appeals 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 appeals. Ordered accordingly

Purna Prasad Godavarthi, Bangalore vs. ACIT/DCIT, Circle-1, Kakinada

In the result, the appeals of the assessee are dismissed as 'withdrawn'

ITA 90/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam16 Jan 2025AY 2016-17

Bench: Shri Laliet Kumar & Shri Balakrishnan. S

For Appellant: Shri VN Hari (HYBRID)For Respondent: Shri N. Gopi Krishna, Sr.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 these Appels. 3. After hearing both the parties, we dismiss the appeals 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 appeals. Ordered accordingly

Bodapadu Primary Agricultural Co-Oprative Credit Society Limited Gr No 36, Guntur vs. Income Tax Officer, Ward-1, Tenali

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

ITA 407/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam16 Jan 2025AY 2018-19

Bench: Shri Laliet Kumar & Shri Balakrishnan. Sassessment Year: 2018-19 Bodapadu Primary Agricultural Vs. The Income Tax Officer, Ward – 1, Co-Operative Credit Society Tenali. Limited, G.R.No.36, Guntur. Pan : Aabab7125P (Appellant) (Respondent) Assessee By: Shri Gvn Hari (Hybrid) Revenue By: Shri N. Gopi Krishna, Sr.Dr Date Of Hearing: 16.01.2025 16.01.2025 Date Of Pronouncement:

For Appellant: Shri GVN Hari (HYBRID)For Respondent: Shri N. Gopi Krishna, Sr.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

Dhyawan Vikas Sanstha, Jaipur vs. Assessment Unit, Income Tax Department, Jaipur

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

ITA 1456/JPR/2024[2018-19]Status: DisposedITAT Jaipur16 Jan 2025AY 2018-19

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

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 147Section 271BSection 44A

assessee has prayed for withdrawal of the appeal on the ground as under:- ‘’…..it is submitted that assessee has opted for Direct Tax Vivad Se Vishwas Scheme 2024 (DTSVS Scheme 2024) and accordingly has applied in Form 1 as prescribed in the said scheme and Department has issued Form ... materials available on record, it is found that the assessee is itself interested in withdrawing the appeal by settling the dispute, under Vivad Se Vishwas Scheme 2024,for which the Department has issued Form 2 to the assessee. Hence, we allow the withdrawal of the appeal by the assessee

Sri. Peter Paul Mariappa, Bangalore vs. The Income Tax Officer, Ward-5(3)(4), Bangalore

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

ITA 2037/BANG/2024[2020-21]Status: DisposedITAT Bangalore16 Jan 2025AY 2020-21

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2020-21

For Appellant: Ms. Sunaina Bhatia, Advocate
Section 270A

that the assessee filed a letter on 02/12/2024 and submitted that they are evaluating to settle the disputes under the Direct Tax Vivad Se Vishwas Scheme, 2024. Thereafter, the assessee submitted a letter dated 16/12/2024 and enclosed the form 2 in which the revenue had directed the assessee

Santosh Bhansali HUF, Jaipur vs. ITO, Ward 6(1), Jaipur

In the result this appeal is also allowed for withdrawal and treated the same as dismissed

ITA 715/JPR/2024[2012-13]Status: DisposedITAT Jaipur15 Jan 2025AY 2012-13

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Saurav Harsh, Adv., Ld. ARFor Respondent: Ms. Anita Rinesh, JCIT, Ld. DR
Section 139(1)Section 147Section 250Section 68Section 69C

assessee. Ultimately, the AR of the assessee filed an application for withdrawal of appeal along with Form 2 under the Direct Tax Vivad Se Vishwas Scheme, 2024. We have considered the request of the assessee in the light of Form No. 2 mentioned supra and allowed the application

Santosh Bhansali HUF, Jaipur vs. ITO, Ward 6(1), Jaipur

In the result this appeal is also allowed for withdrawal and treated the same as dismissed

ITA 703/JPR/2024[2014-2015]Status: DisposedITAT Jaipur15 Jan 2025AY 2014-2015

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Saurav Harsh, Adv., Ld. ARFor Respondent: Ms. Anita Rinesh, JCIT, Ld. DR
Section 139(1)Section 147Section 250Section 68Section 69C

assessee. Ultimately, the AR of the assessee filed an application for withdrawal of appeal along with Form 2 under the Direct Tax Vivad Se Vishwas Scheme, 2024. We have considered the request of the assessee in the light of Form No. 2 mentioned supra and allowed the application

Linkan Kumar, Fatehabad vs. Income Tax Officer, Ward-1, Fatehabad, Income Tax Office

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

ITA 264/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh15 Jan 2025AY 2016-17

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: None (Withdrawal application)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr.DR
Section 254(2)

behalf of the Authorized Representative of the Assessee for withdrawal of this appeal 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 issued ... 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

Megha Aggarwal, Panchkula vs. Income Tax Officer, Ward 1, Panchkula

In the result, appeals of the assessee are dismissed as

ITA 1193/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh15 Jan 2025AY 2014-15

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 254(2)

appeals, the assessee has filed separate application dated 04.01.2025 for withdrawal of the appeal on the ground that he has availed benefit of 'Vivad Se Vishwas ITA No.1192&1193/CHD/2024 A.Y.2013-14 & 2014-15 2 Scheme 2024’ and he has resolved the dispute with the Revenue under this Scheme. Necessary certificates ... record. 3. Considering the prayer of the assessee, these appeals are dismissed as withdrawn because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', the appeals become infructuous. However, it is made clear that in case, on account of some technicalities, assessee failed to avail the full

Megha Aggarwal, Panchkula vs. Income Tax Officer, Ward 1, Panchkula

In the result, appeals of the assessee are dismissed as

ITA 1192/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh15 Jan 2025AY 2013-14

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 254(2)

appeals, the assessee has filed separate application dated 04.01.2025 for withdrawal of the appeal on the ground that he has availed benefit of 'Vivad Se Vishwas ITA No.1192&1193/CHD/2024 A.Y.2013-14 & 2014-15 2 Scheme 2024’ and he has resolved the dispute with the Revenue under this Scheme. Necessary certificates ... record. 3. Considering the prayer of the assessee, these appeals are dismissed as withdrawn because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', the appeals become infructuous. However, it is made clear that in case, on account of some technicalities, assessee failed to avail the full

Veena Dhull, Jaipur vs. Income Tax Officer, Ward 5, Panchkula

In the result, appeal of the assessee is dismissed as

ITA 1182/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh15 Jan 2025AY 2014-15

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Dr. Ranjit Kaur, Addl CIT, Sr.DR
Section 254(2)

assessee has filed an application dated 04.01.2025 for withdrawal of this appeal on the ground that he has A.Y.2014-15 2 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 has been issued ... 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

Rangoli Portfolio Private Limited, Panchkula vs. DCIT, Circle, Panchkula

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

ITA 725/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh15 Jan 2025AY 2014-15

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Parikshit Aggarwal, CA &For Respondent: Dr. Ranjit Kaur, Sr.DR
Section 254(2)

assessee has filed separate applications each dated 9.9.2025 for withdrawal of these appeals 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 certificates in Form No.2 under Rule 5 have been issued ... Considering the prayer of the assessee, both the appeals are 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

Rangoli Portfolio Private Limited, Panchkula vs. DCIT, Circle, Panchkula

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

ITA 720/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh15 Jan 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Parikshit Aggarwal, CA &For Respondent: Dr. Ranjit Kaur, Sr.DR
Section 254(2)

assessee has filed separate applications each dated 9.9.2025 for withdrawal of these appeals 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 certificates in Form No.2 under Rule 5 have been issued ... Considering the prayer of the assessee, both the appeals are 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

Shri Krishan Kumar Jalan, Bangalore vs. ITO, W-1, Sirsa

In the result appeal of the assessee is dismissed

ITA 933/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh15 Jan 2025AY 2014-15
For Appellant: Shri P.K. Prasad, Advocate &For Respondent: Dr. Vivek Vardhan, JCIT, Sr. DR
Section 10(38)Section 143(2)Section 143(3)Section 250(6)Section 253Section 68

Kolkata High Court has mentioned that several assessees who were involved in this penny stock scam all over the country avelled Vivad Se Vishwas Scheme, paid taxes and withdrew their appeals pending at various stages at that time. In this case of Swati Bajaj, the Ld. CIT(A) has confirmed

Ravi Shivangekar, Pune vs. ITO Ward 13(4), Pune

In the result, appeal of the Assessee is dismissed as

ITA 2588/PUN/2024[2020-21]Status: DisposedITAT Pune15 Jan 2025AY 2020-21

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Arvind Desai, Addl. CIT-DR

assessee, at the outset, submitted that assessee has filed an application with the Department to settle the dispute under Direct Tax Vivad Se Vishwas Scheme-2024, for which, assessee has already filed Form-1, copy of which is enclosed and Form-2 is awaited. He, therefore, submitted that since ... assessee has opted for Direct Tax Vivad Se Vishwas Scheme-2024, therefore, assessee 2 ITA.No.2588/PUN./2024 wants to withdraw the appeal. In absence of any objection from the side of the Learned DR, the request of the assessee seeking for withdrawal of the appeal is allowed and the appeal

Nabi Ibrahim Hipparagi, Satara vs. ACIT Circle, Satara

In the result, appeal of the Assessee is dismissed as

ITA 1220/PUN/2024[2020-21]Status: DisposedITAT Pune15 Jan 2025AY 2020-21

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Miss Kimaya KudwaFor Respondent: Shri Ramnath P Murkunde

Learned Counsel for the Assessee, at the time of hearing, submitted that 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 appeal, to which, Learned DR has no objection. Accordingly, the request