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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

Kumar Sanjay, Hyderabad vs. ITO., Ward-11(1), Hyderabad

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 1297/HYD/2024[2010-11]Status: DisposedITAT Hyderabad15 Jan 2025AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: : Shri Aravindakshan, SR-DR

Learned Authorised Representative (“Ld. AR”) submitted that the assessee wanted to withdraw the appeal as they have opted under the Direct Taxes Vivad Se Vishwas Scheme, 2024 (“VSVS”). The Ld. AR submitted that the assessee has filed Form 1 ITA No.1297/Hyd/2024 2 under the VSVS on 24.12.2024 and received Form

Shankar Agarwal., Purulia vs. ITO, Ward-3(2), Purulia.

In the result, the appeal of the assessee is treated as dismissed as withdrawn

ITA 591/KOL/2024[2015-16]Status: DisposedITAT Kolkata15 Jan 2025AY 2015-16

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

assessee vide his application dated 12.12.2024 has approached the appropriate authority I.T.A. No.: 591/KOL/2024 Assessment Year: 2015-16 Shankar Agarwal under the Vivad Se Vishwas Scheme (VVS) 2024 in regard to this matter. He, therefore, vide his present application dated 04.01.2025 placed on the file prayed before the bench ... permit him to withdraw the captioned appeal. Since assessee approached before the competent authority to avail the Vivad Se Vishwas Scheme, 2024 the present appeal is treated as dismissed being withdrawn with the liberty to the assessee, if the Scheme has not been approved by the competent authority, the matter

Iqvia Inc (Earlier Known As Quintiles Ims Incorporated As A Successor to M/S. Quintiles Transnational Corp), Bangalore vs. The Assistant Commissioner of Income Tax (International Taxation), Circle-1(2), Bangalore

In the result, all the above 3 appeals are dismissed as withdrawn

ITA 50/BANG/2021[2017-18]Status: DisposedITAT Bangalore15 Jan 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Dhiraj, AdvocateFor Respondent: Smt. Nandini Das, CIT(DR)(ITAT), Bengaluru

These appeals are fixed for hearing at the request of the assessee today as assessee has applied for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024 [DTVSV] and where Form 2 has also been issued and therefore the assessees in all these 3 appeals would like to withdraw

Iqvia Rds Inc (Earlier Known As Quintiles Inc), Bangalore vs. The Deputy Commissioner of Income Tax (International Taxation), Circle-2(2), Bangalore

In the result, all the above 3 appeals are dismissed as withdrawn

ITA 11/BANG/2021[2017-18]Status: DisposedITAT Bangalore15 Jan 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Dhiraj, AdvocateFor Respondent: Smt. Nandini Das, CIT(DR)(ITAT), Bengaluru

These appeals are fixed for hearing at the request of the assessee today as assessee has applied for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024 [DTVSV] and where Form 2 has also been issued and therefore the assessees in all these 3 appeals would like to withdraw

Iqvia Rds Inc (Earlier Known As Quintiles Inc), Bengaluru vs. The Deputy Commissioner of Income Tax (International Taxation), Circle-2(2), Bangalore

In the result, all the above 3 appeals are dismissed as withdrawn

ITA 10/BANG/2021[2016-17]Status: DisposedITAT Bangalore15 Jan 2025AY 2016-17

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Dhiraj, AdvocateFor Respondent: Smt. Nandini Das, CIT(DR)(ITAT), Bengaluru

These appeals are fixed for hearing at the request of the assessee today as assessee has applied for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024 [DTVSV] and where Form 2 has also been issued and therefore the assessees in all these 3 appeals would like to withdraw

Ramakrishnan Vinayan, Mumbai vs. Income Tax Officer Ward, 34(2)(1), Mumbai

In the result, appeal of the assessee is dismissed

ITA 3209/MUM/2024[2016-17]Status: DisposedITAT Mumbai15 Jan 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon’Ble & Shri Girish Agrawalassessment Year: 2016-17

For Appellant: Shri Nirmal Mathaw, ARFor Respondent: Shri R.R. Makwana, Sr. DR
Section 10Section 133(6)Section 142(1)Section 147Section 148Section 151ASection 234ASection 234BSection 271(1)(C)Section 274

Assessee has placed on record a written submission dated 04.01.2025 wherein he has opted to resolve the dispute in this appeal under Vivad Se Vishwas Scheme-2024’ (VSV, 2024 scheme). Assessee has filed Form-1 dated 16.10.2024 against which the designed authority has issued a certificate in Form-2 calling ... under VSV, 2024. Accordingly, appeal of the assessee is dismissed with a liberty to restore / revive the appeal, in case the application for ‘Vivad Se Vishwas Scheme-2024’ do not materialize or is not accepted by the department. 5. In the result, appeal of the assessee is dismissed. Order

Smt Yogita Haresh Vora, Mumbai vs. ITO Ward-34(3)(5), Mumbai

In the result, both the appeals are allowed for statistical purposes

ITA 6215/MUM/2024[2015-16]Status: DisposedITAT Mumbai14 Jan 2025AY 2015-16

Bench: Sunil Kumar Singh, Hon’Ble

For Appellant: Shri Nishit Gandhi, Adv. & Aadnya Bhandari, AdvFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR

perused. 7. The CBDT Circular No.7 of 4th March, 2020 at Question No.49 answered as under: “Question No.49 Once declaration is filed under Vivad se Vishwas, and for financial difficulties, payment is not made accordingly, will the declaration be null and void? Answer: Yes it would be void

Smt Yogita Haresh Vora, Mumbai vs. ITO WD-34(3)(5), Mumbai

In the result, both the appeals are allowed for statistical purposes

ITA 6214/MUM/2024[2015-16]Status: DisposedITAT Mumbai14 Jan 2025AY 2015-16

Bench: Sunil Kumar Singh, Hon’Ble

For Appellant: Shri Nishit Gandhi, Adv. & Aadnya Bhandari, AdvFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR

perused. 7. The CBDT Circular No.7 of 4th March, 2020 at Question No.49 answered as under: “Question No.49 Once declaration is filed under Vivad se Vishwas, and for financial difficulties, payment is not made accordingly, will the declaration be null and void? Answer: Yes it would be void

Payal Aggarwal Alias Payal Gupta, Noida vs. ITO, Ward-36(5), New Delhi

The appeal of the assessee stands dismissed as withdrawn

ITA 1888/DEL/2024[2011-12]Status: DisposedITAT Delhi14 Jan 2025AY 2011-12

Bench: Shri Mahavir Singh, Hon’Ble & Shri Avdhesh Kumar Mishra

Section 143(3)

application dated 01.07.2025 for withdrawal of this appeal on the reasoning that it has opted to settle the disputed issues under the Vivad se Vishwas Scheme, 2024. The assessee has placed on the 1 Axa France Vie, Delhi record the copy of Form No. 2 filed under the Vivad se ... assessee prayed for liberty to revive this appeal in case the application of the assessee fails to mature for any reason under the Vivad se Vishwas Scheme, 2024. 3. The Ld. Sr. DR did not raise any objection to withdrawal of this appeal. 4. In view of the above-mentioned

Jubilant Foodworks Limited, Noida vs. Deputy Commissioner of Income Tax, Noida

The appeal is dismissed as withdrawn

ITA 3182/DEL/2024[2016-17]Status: DisposedITAT Delhi13 Jan 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh

For Appellant: Ms. Kashish Gupta, CAFor Respondent: Sh. Om Prakash, Sr. DR

time of hearing of the appeal, the Ld. Counsel appearing for the assessee submitted that the assessee has opted Vivad se Vishwas Scheme, 2024 in order to settle the captioned appeal, a letter 13.01.2025 to that effect written by the authorized representative has duly been filed before

M/S Indo Farm Equipment Ltd., Chandigarh vs. ACIT, Chandigarh

In the result, appeal of the assessee is dismissed as

ITA 66/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh10 Jan 2025AY 2011-12

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: None (withdrawal application )For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr.DR
Section 115JSection 254(2)

assessee has filed an application 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 to him which ... 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

Nikhil Commosales Pvt. Ltd., Kolkata vs. I.T.O., Ward - 2(1), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 2292/KOL/2024[2013-2014]Status: DisposedITAT Kolkata10 Jan 2025AY 2013-2014

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2292/Kol/2024 Assessment Year: 2013-2014 Nikhil Commosales Pvt. Limited,.....…………Appellant 187, Chittaranjan Avenue, 5Th Floor, Roxy Tower, Kolkata-700007 [Pan:Aadcn9986E] -Vs.- Income Tax Officer,…..………………………...Respondent Ward-2(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: N O N E, Appeared On Behalf Of The Assessee Smt. Madhumita Das, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 09, 2024 Date Of Pronouncing The Order: January 10, 2025 O R D E R

Thard, Advocate on behalf of the assessee vide letter dated 6th January, 2025 that the assessee has already gone into Direct Tax Vivad Se Vishwas 1 Nikhil Commosales Pvt. Limited Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 under the Direct Tax Vivaad Se Vishwas Scheme

Amit Kumar Kajaria HUF, Kolkata vs. Income Tax Officer, Ward 32(1), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 2103/KOL/2024[2013-14]Status: DisposedITAT Kolkata10 Jan 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2103/Kol/2024 Assessment Year: 2013-2014 Amit Kumar Kajaria, Huf,…..…….....…………Appellant S.B. Tower, 4Th Floor, 37, Shakespeare Sarani, Kolkata-700017 [Pan:Aacha6278A] -Vs.- Income Tax Officer,…..………………………...Respondent Ward-32(1), Kolkata, 10B, Middleton Row, Kolkata-700071 Appearances By: N O N E, Appeared On Behalf Of The Assessee Smt. Madhumita Das, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 09, 2024 Date Of Pronouncing The Order: January 10, 2025 O R D E R

submission of the assessee vide letter dated 6th January, 2025 that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing 1 Amit Kumar Kajaria, HUF Declaration in Form No. 1 under the Direct Tax Vivaad Se Vishwas Scheme

Income Tax Officer-28(3)(1), Mumbai, Vashi vs. Shekhar Shivaji Desai, Navi Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 3986/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Jan 2025AY 2014-15

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhanassessment Year : 2014-15 Income Tax Officer-28(3)(1), Shekhar Shivaji Desai, Room No. 316, 301, C 37 1, Shiv Kurpa Building, Tower No. 6, 3Rd Floor, Vs. Sector-20, Nerul Gaon, Vashi Railway Station, Navi Mumbai. Navi Mumbai. Pan : Ajipd4083F (Appellant) (Respondent)

For Appellant: Shri Prakash JhunjhunwalaFor Respondent: Shri Pushkaraj Bhangepatil, Addl.CIT
Section 10(38)Section 144Section 147Section 148Section 2Section 68

income of the assessee. The Ld A.R submitted that the assessee had settled the above said dispute under the earlier Vivad Se Vishwas Scheme in the year 2021. 3. Subsequently, the AO received information from the Investigation Wing that it had searched Shri Naresh Jain group and it was noticed ... made the addition u/s.69A of entire credits reflected in bank account of Rs.25,78,360/- and such issue had been settled under the 'Vivad-se-Vishwas' Scheme; 6.3 It is also observed that ITO, Ward-35(3)(2), Mumbai had issued the 1st notice u/s.148 on 26/09/2016 on relying

Tarannum Ammer, Moradabad vs. ITO 17(1)(1), Mumbai

In the result, the appeal filed by the Assessee is dismissed as withdrawn, with liberty as mentioned above

ITA 1650/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Jan 2025AY 2014-15

Bench: Shri Narender Kumar Choudhryassessment Year: 2014-15

For Appellant: Shri Paras Mandot, Ld. C.AFor Respondent: Shri V.K. Chaturvedi, Sr. D.R
Section 250

Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2014-15. 2. The Assessee intends to settle the dispute amicably through Vivad Se Vishwas Scheme, 2024 and therefore has already filed Form No.1 and waiting for determination of the due amount and undertakes to deposit the same within

Panasonic Avc Networks India Co. Ltd., Noida vs. JCIT, Spl. Range-7, New Delhi

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

ITA 9204/DEL/2019[2015-16]Status: DisposedITAT Delhi10 Jan 2025AY 2015-16

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Ms. Kashish Gupta, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 143(3)Section 144C

assessee furnished an application by the assessee dated 27.12.2024 for withdrawal of appeal as the assessee has settled the issue under Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS’). The assessee alongwith application has also furnished a copy of Form No.2 received from the 2 Department. In view

Bajrang Ball Industries Private Limited, Jaipur vs. DCIT, Dentral Circle-2, Jaipur

ITA 989/JPR/2024[2014-15]Status: DisposedITAT Jaipur09 Jan 2025AY 2014-15

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

For Appellant: Ms. Prabha Rana, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT (Th. V.C.)
Section 250

behalf of the appellant, an application has been submitted informing that the appellant has opted for availing of benefit of Direct Tax Vivad Se Vishwas Scheme-2024. 3. Ld. AR for the appellant has urged that the present appeal be dismissed as having been withdrawn, with liberty ... behalf of the appellant, an application has been submitted informing that the appellant has opted for availing of benefit of Direct Tax Vivad Se Vishwas Scheme-2024. 3. Ld. AR for the appellant has urged that the present appeal be dismissed as having been withdrawn, with liberty

Galaxy Concab India Private Limited, Jaipur vs. DCIT- Circle-3, Jaipur

ITA 1042/JPR/2024[2014-15]Status: DisposedITAT Jaipur09 Jan 2025AY 2014-15

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

For Appellant: Ms. Prabha Rana, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT (Th. V.C.)
Section 250

behalf of the appellant, an application has been submitted informing that the appellant has opted for availing of benefit of Direct Tax Vivad Se Vishwas Scheme-2024. 3. Ld. AR for the appellant has urged that the present appeal be dismissed as having been withdrawn, with liberty ... behalf of the appellant, an application has been submitted informing that the appellant has opted for availing of benefit of Direct Tax Vivad Se Vishwas Scheme-2024. 3. Ld. AR for the appellant has urged that the present appeal be dismissed as having been withdrawn, with liberty

Chitturi Rajagopal Choudary, Pandurangapuram vs. ITO., Ward-16(3), Hyderabad

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

ITA 1120/HYD/2024[2015-16]Status: DisposedITAT Hyderabad09 Jan 2025AY 2015-16

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaassessment Year: 2015-16 Chitturi Ragagopal Choudary, Vs. The Income Tax Officer, Ward – 16(3), R/O. Visakhapatnam. Hyderabad. Pan : Abxpc5034C (Appellant) (Respondent) Assessee By: None Revenue By: Dr. Sachin Kumar, Sr. D.R. Date Of Hearing: 09.01.2025 Date Of Pronouncement: 09.01.2025

For Appellant: NoneFor Respondent: Dr. Sachin Kumar, Sr. D.R

dt.06.01.2025, we dismiss the appeal of the assessee with a liberty to 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 Miscellaneous Application before

Shriyance Jain, Haridwar vs. ITO, Ward-1(3)(3), Haridwar

In the result, the appeal filed by the assessee in ITA No

ITA 2707/DEL/2018[2014-15]Status: DisposedITAT Dehradun08 Jan 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Ms. Komal Sachdeva, CAFor Respondent: Shri A.S. Rana, Sr. DR

counsel for the assessee submitted an application dated 02.01.2025 stating that the assessee is opting for a settlement under the Vivad se Vishwas Scheme, 2024. The ld. counsel for the assessee, therefore, prayed for withdrawal of the appeal once Form -1 is filed. 3. In light of the aforesaid application ... dismissed as withdrawn. However, liberty is granted to the assessee to revive the appeal in case application of the assessee under Vivad se Vishwas Scheme, 2024 finally fails to mature. 4. In the result, the appeal filed by the assessee in ITA No. 2707/DEL/2018 is dismissed as withdrawn. The order