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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

A.C.I.T, Wardha Circle, Wardha vs. M/S Kapil Solvex Pvt .Ltd, Yavatmal

The appeal is dismissed as withdrawn

ITA 222/NAG/2017[2012-2013]Status: Trans-OutITAT Pune08 Jan 2025AY 2012-2013

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.222/Nag/2017 धििाारण वर्ा / Assessment Year : 2012-13 Asst. Commissioner Of M/S Kapil Solvex Pvt. Ltd., Professor Income Tax, Wardha Colony, Near Gajanan Maharaj Circle, Wardha Vs. Mandir, Pusad, Yavatmal-445204 Pan : Aadck3681P अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : N O N E Department By : Shri Ramnath P. Murkunde Date Of Hearing : 07-01-2025 Date Of 08-01-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Revenue Is Directed Against The Order Dated 27.03.2017 Of The Ld. Commissioner Of Income Tax (Appeals)-1, Aurangabad [“Cit(A)”] Pertaining To Assessment Year (“Ay”) 2012-13. 2. On Perusal Of The Letter Dated 04.01.2015 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.

For Appellant: N O N EFor Respondent: Shri Ramnath P. Murkunde

dated 04.01.2015 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. 3. Shri Ramnath P. Murkunde, the ld. DR has no objection in case the assessee wishes to withdraw the appeal. 4. In view

Pankaj Kumar, Patna vs. Income Tax Officer Ward 6(2), Patna

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 700/PAT/2024[2015-2016]Status: DisposedITAT Patna08 Jan 2025AY 2015-2016

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 700/Pat/2024 Assessment Year: 2015-2016 Pankaj Kumar,…………………….….....…………Appellant 78/185, Humadgali, Begampur, Patna City-800009, Bihar [Pan:Ckepk6171Q] -Vs.- Income Tax Officer,…..………………………...Respondent Ward-6(2), Patna, Bihar Appearances By: Shri Nishant Maitin, Ca, Appeared On Behalf Of The Assessee Shri Ashwni Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 08, 2025 Date Of Pronouncing The Order: January 08, 2025 O R D E R

time of hearing, it was pointed out by the ld. Counsel for the assessee that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing 1 Pankaj Kumar Declaration in Form No. 1 with the Competent Authority and therefore, prayed before

Shambhoo Prasad, West Champaran vs. Addl./JCIT, Central Range 1, Patna

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

ITA 219/PAT/2024[2018-19]Status: DisposedITAT Patna08 Jan 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 219/Pat/2024 Assessment Year: 2018-2019 Shambhoo Prasad,…………….….….....…………Appellant Ward No.2, Purani Bazar, Narkatiaganj, West Champaran-845455, Bihar, India [Pan:Bvipp6844B] -Vs.- Additional/Jcit, Central Range-1,………...Respondent Patna, Central Revenue Building, Birchand Patel Marg, Patna-800001, Bihar Appearances By: Shri G.P. Tulsiyan, Fca, Appeared On Behalf Of The Assessee Shri Ashwni Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 08, 2025 Date Of Pronouncing The Order: January 08, 2025 O R D E R

time of hearing, it was pointed out by the ld. Counsel for the assessee that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 with the Competent Authority and therefore, prayed before the Bench that

DCIT, Kolkata vs. Kohinoor Bengal Infrastructure Private Limited, Kolkata

In the result, appeals of the assessee in ITA

ITA 1531/KOL/2024[2013-14]Status: DisposedITAT Kolkata08 Jan 2025AY 2013-14

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.2287 & 2288/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2011-2012 & 2012-2013) & आयकर अपील सं/Ita No.1531 & 1532/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2011-2012 & 2012-2013) B.G.M. Consortium Limited, Vs P.C.I.T. Kolkata-1/ Room No.1014/145, 10Th Floor, Acit, Circle-7(1), Kolkata Kirishna Building, 224 Ajc Bose Road, Kolkata West Bengal-700 017 Pan No. :Aaccb 2065 R (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By Shri Miraz D. Shah, Ar रधजस्व की ओर से /Revenue By : None सुनवाई की तारीख / Date Of Hearing : 10/12/2025 घोषणा की तारीख/Date Of Pronouncement : 10/12/2025 आदेश / O R D E R Per Bench :

For Respondent: None
Section 263

order of the ld. CIT(A), NFAC thereby dismissing both appeals of the assessee holding that the assessee has opted for the Vivad Se Vishwas Scheme (VSVS) 2020. 7. It was submitted by the Ld.AR that the Ld.CIT(A) has dismissed the appeals of the assessee on the ground that

Krishan Dev Verma, Jaipur vs. ITO Ward -1(4), Jaipur

ITA 432/JPR/2022[2014-15]Status: DisposedITAT Jaipur08 Jan 2025AY 2014-15

Bench: Learned Cit(A), Feeling Aggrieved By Penalty Order Passed By The Assessing Officer, U/S 271(1)(C) Of The Act, Whereby Penalty Of Rs. 3,18,747/- Was Levied Against Him. Said Penalty Was Levied On The Ground That The Assessee Had Concealed Particulars Of His Income By Way Of Non Disclosure Of The True Income.

For Appellant: Sh. Rohan Sogani, C.AFor Respondent: Sh. Gautam Singh Choudhary, JCIT-DR
Section 250Section 271(1)(c)Section 68

appellant has submitted an application alleging therein that the assessee has filed Form No. 1 before the competent authority, under Vivad Se Vishwas Scheme, 2024, thereby opting to settle the quantum assessment. Ld. AR for the appellant has further submitted that the present appeal arises out of the penalty order ... pertaining to the same assessment order, and as such the appellant is going to submit application under Vivad Se Vishwas Scheme, 2024, for settlement, as regards the penalty order as well. Ultimately, Ld. AR for the appellant has urged that the present appeal be dismissed as having been withdrawn, with

Gopidona Chakrapani, Bangalore vs. ITO., Ward-1, Chittoor

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

ITA 1274/HYD/2024[2018-19]Status: HeardITAT Hyderabad08 Jan 2025AY 2018-19

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: NoneFor Respondent: : Shri A Venkata Rao, SR-DR

that, the assessee wanted to ITA No.1274/Hyd/2024 2 withdraw the appeal as he has opted to resolve his dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 (“DTVSV,2024”). As stated by the assessee, he has already filed Form-1 under the DTVSV,2024 on 16.12.2024 and Form

Laxman Rupchand Khairnar, Nashik vs. Ward 1(1) Nashik, Income Tax Officer

In the result, the appeal of the assessee is dismissed

ITA 1982/PUN/2024[2018-19]Status: DisposedITAT Pune07 Jan 2025AY 2018-19

Bench: Dr.Manish Borad

For Appellant: NoneFor Respondent: Shri Sourabh Nayak
Section 147Section 250

service of notice of hearing. However, the assessee filed a letter seeking withdrawal of the instant appeal as the assesee has opted for Vivad Se Vishwas Scheme. The contents of said letter read as under : “Sub : Intimation of withdrawal of appeal due to opting the Direct Tax Vivad Se Vishwas ... appeal before your honor as per details mentioned above, But I was filed application under the scheme of Government namely Direct Tax Vivad Se Vishwas Scheme (Revised)- 2024 and also received Form N.2 from the Pr.Commissioner of Income Tax, Nashik for payment of dispute amount of Tax and arrears

Mathangovil Shivanganam Rajamanickam, Alwarpet vs. ITO, Non Corp. Circle-3 Chennai, Chennai

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

ITA 385/CHNY/2023[2014-15]Status: DisposedITAT Chennai07 Jan 2025AY 2014-15

Bench: Shri George George Kand Shri Manoj Kumar Aggarwal

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Sandhya Rani Kure, JCIT
Section 250

ld.AR for the assessee has filed a petition dated 30.12.2024 for withdrawal of appeal stating that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 along with copy of Form 2 issued by the PCIT under the VSVS Scheme, 2024. In light of the above, we dismiss

M/S. Federation of Indian Grenite and Stone Industry, Bengaluru vs. Assistant Commissioner of Income Tax, Exemptions, Circle-1, Bangalore

In the result, all these appeals of the assessee are allowed to be withdrawn and hence dismissed

ITA 9/BANG/2024[2014-15]Status: HeardITAT Bangalore07 Jan 2025AY 2014-15

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Monish Sowkar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

these appeals, assessee submitted a letter dated 07.01.2025 that assessee has filed Form 1 for declaration and undertaking under the Direct Tax Vivad Se Vishwas Scheme, 2024 ITA Nos.9 to 12/Bang/2024 Page 2 of 3 [DTVSV 2024] for all the aforesaid assessment years and Form 2 has also been issued

M/S. Federation of Indian Grenite and Stone Industry, Bengaluru vs. The Deputy Commissioner of Income Tax, Central Circle-1, Bangalore

In the result, all these appeals of the assessee are allowed to be withdrawn and hence dismissed

ITA 12/BANG/2024[2020-21]Status: HeardITAT Bangalore07 Jan 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Monish Sowkar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

these appeals, assessee submitted a letter dated 07.01.2025 that assessee has filed Form 1 for declaration and undertaking under the Direct Tax Vivad Se Vishwas Scheme, 2024 ITA Nos.9 to 12/Bang/2024 Page 2 of 3 [DTVSV 2024] for all the aforesaid assessment years and Form 2 has also been issued

M/S. Federation of Indian Grenite and Stone Industry, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1, Bangalore

In the result, all these appeals of the assessee are allowed to be withdrawn and hence dismissed

ITA 11/BANG/2024[2018-19]Status: HeardITAT Bangalore07 Jan 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Monish Sowkar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

these appeals, assessee submitted a letter dated 07.01.2025 that assessee has filed Form 1 for declaration and undertaking under the Direct Tax Vivad Se Vishwas Scheme, 2024 ITA Nos.9 to 12/Bang/2024 Page 2 of 3 [DTVSV 2024] for all the aforesaid assessment years and Form 2 has also been issued

M/S. Federation of Indian Grenite and Stone Industry, Bengaluru vs. Assistant Commissioner of Income Tax, Exemptions, Circle-1, Bangalore

In the result, all these appeals of the assessee are allowed to be withdrawn and hence dismissed

ITA 10/BANG/2024[2016-17]Status: HeardITAT Bangalore07 Jan 2025AY 2016-17

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Monish Sowkar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

these appeals, assessee submitted a letter dated 07.01.2025 that assessee has filed Form 1 for declaration and undertaking under the Direct Tax Vivad Se Vishwas Scheme, 2024 ITA Nos.9 to 12/Bang/2024 Page 2 of 3 [DTVSV 2024] for all the aforesaid assessment years and Form 2 has also been issued

Pawan Kumar, Gaya vs. ITO-Ward 3(2), Gaya

In the result, the appeal of the assessee is dismissed

ITA 275/PAT/2024[2017-18]Status: DisposedITAT Patna07 Jan 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 275/Pat/2024 Assessment Year: 2017-2018 Pawan Kumar,………………..…….....…………Appellant New Taradih, Bodhgaya, Gaya-824231, Bihar [Pan:Aglpk4382Q] -Vs.- Income Tax Officer,…..………………………...Respondent Ward-3(2), Gaya Appearances By: Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: December 31, 2024 Date Of Pronouncing The Order: January 07, 2025 O R D E R

time of hearing, it was pointed out by the ld. Counsel for the assessee that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1, with the Competent Authority and therefore, prayed before the Bench that

Ketan M Kamdar HUF, Kolkata vs. I.T.O., Ward - 29(1), Kolkata

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

ITA 2231/KOL/2024[2013-2014]Status: DisposedITAT Kolkata07 Jan 2025AY 2013-2014

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2231/Kol/2024 Assessment Year: 2013-2014 Keetan M Kamdar Huf,………….....…………Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata-700069 [Pan:Aafhk9174G] -Vs.- Income Tax Officer,…..………………………...Respondent Ward-29(1), Kolkata, Aakayar Bhawan Dakshin, 2, Gariahat Road (South), Kolkata-700031 Appearances By: Shri Siddharth Agarwal, Advocate, Appeared On Behalf Of The Assessee Shri Nicholash Murmu, Addl. Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 06, 2025 Date Of Pronouncing The Order: January 07, 2025 O R D E R

time of hearing, it was pointed out by the ld. Counsel for the assessee that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 and Form 2, with the Competent Authority and therefore, prayed before

Mohan Lal Bhikhulal Betulganj, Betul, Betual vs. Income Tax Officer, Betul Ward, Batul

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

ITA 78/JAB/2023[2013-14]Status: DisposedITAT Jabalpur07 Jan 2025AY 2013-14

Bench: Shri Kul Bharat

For Appellant: Shri Abhijeet Shrivastava, AdvFor Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)
Section 143Section 143(3)Section 147Section 194Section 40

hearing before me, the Ld. Counsel for the assessee informed us that the assessee has opted to settle the aforementioned appeals under Vivad se Vishwas Scheme, 2024 and prayed for withdrawal of the aforesaid appeals and a letter dated 03.01.2025 is placed on record. The relevant contents of the letter ... assessee has filed the above appeal aggrieved by the order of Commissioner Appeal. 2. That the Dispute between the party is settled in Vivad se Vishwas Scheme and the assessee did not want to purse the appeal. ITA Nos.73 & 78/LKW/2023 Page 3 of 4 3. In the light

Mohan Lal Bhikhulal, Betul Ganj, Betul vs. Income Tax Officer, Betul

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

ITA 73/JAB/2023[2013-14]Status: DisposedITAT Jabalpur07 Jan 2025AY 2013-14

Bench: Shri Kul Bharat

For Appellant: Shri Abhijeet Shrivastava, AdvFor Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)
Section 143Section 143(3)Section 147Section 194Section 40

hearing before me, the Ld. Counsel for the assessee informed us that the assessee has opted to settle the aforementioned appeals under Vivad se Vishwas Scheme, 2024 and prayed for withdrawal of the aforesaid appeals and a letter dated 03.01.2025 is placed on record. The relevant contents of the letter ... assessee has filed the above appeal aggrieved by the order of Commissioner Appeal. 2. That the Dispute between the party is settled in Vivad se Vishwas Scheme and the assessee did not want to purse the appeal. ITA Nos.73 & 78/LKW/2023 Page 3 of 4 3. In the light

Narmada Welfare Society, Jabalpur vs. Income Tax Officer (Exemption), Jabalpur

In the result, the appeal of the assessee is dismissed

ITA 125/JAB/2023[2018-19]Status: DisposedITAT Jabalpur07 Jan 2025AY 2018-19

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2018-19 Narmada Welfare Society V. Income Tax Officer 1288, Diwan Vallabhdas Palace, (Exemption) Jabalpur Hanumantal, Jabalpur-482002. Aayakar Bhawan, Napier Town, Jabalpur-482001. Pan:Aaaan8704B (Appellant) (Respondent) Appellant By: None Respondent By: Shri Alok Bhura, Cit(Dr) Date Of Hearing: 06 01 2025 Date Of Pronouncement: 07 01 2025 O R D E R

For Appellant: NoneFor Respondent: Shri Alok Bhura, CIT(DR)
Section 54E

hearing before us, the Ld. Counsel for the assessee informed us that the assessee has opted to settle the aforementioned appeal under Vivad se Vishwas Scheme, 2024 and request for withdrawal of this appeal. 3. The Learned Departmental Representative has no objection for withdrawal of this appeal. 4. After

Umesh Murlidhar Kantute, Dombivali vs. Commissioner of Income Tax (Appeals), Delhi

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

ITA 5928/MUM/2024[2017-2018]Status: DisposedITAT Mumbai06 Jan 2025AY 2017-2018

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhan

Section 250

that assessee has filed a letter dated 13.12.2024 stating therein that assessee has already opted for settlement of dispute for the year under Vivad Se Vishwas Scheme (VVS Scheme) announced in the 2024 Budget by the Hon’ble Finance Minister and assessee has filed the requisite Form 1 DTVSV (Vivad ... same was not objected by Ld. DR and submitted that the case may be dismissed as the assessee has already opted the Vivad Se Vishwas Scheme and has filed Form 1 DTVSV, 2024. Ld. DR further submitted that even though the assessee has moved an application for adjournment

Sh Electronics India Pvt. Ltd., Kancheepuram vs. ACIT, CC-6(1), Chennai

In the result, the appeal filed by the assessee in ITA Nos

ITA 1560/CHNY/2024[2014-15]Status: DisposedITAT Chennai06 Jan 2025AY 2014-15

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकरअपील सं./ Ita No.1560/Chny/2024 (िनधा"रणवष" / Assessment Year: 2014-2015) Sh Electronics India Private Vs. The Assistant Commissioner Of Limited, Income Tax, Survey No.40 & 41, Corporate Circle 3(1) Neervallur Village, Chennai. Kancheepuram 631 561. [Pan: Aalcs 9374F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""यथ" क" ओर से /Respondent By : Shri. M.P. Guruprasan, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 23.12.2024 घोषणा क" तार"ख /Date Of Pronouncement : 06.01.2025 आदेश / O R D E R Manu Kumar Giri ()

For Appellant: NoneFor Respondent: Shri. M.P. Guruprasan, Addl. CIT

Year 2014-15. 2. At the outset, it is noted that the assessee has opted for solution of dispute under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Assessee also submitted Form 1 DTVSV dated 17.12.2024 as under: A.Y. 2014-15 vide e-Filing Acknowledgement Number 756817830171224. 3. Accordingly ... noting the fact that the assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat this appeal being disposed of as withdrawn. 4. The assessee is given liberty for restoration of the present appeal in case the resolution of dispute under Direct

Sadashivamurthy, Bengaluru vs. Income Tax Officer, Ward-3(3)(1), Bangalore

In the result, the appeal filed by the Assessee is hereby dismissed under DTVSV 2024

ITA 2360/BANG/2024[2020-21]Status: DisposedITAT Bangalore06 Jan 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Years: 2020-21

For Appellant: Shri G Venkatesh, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Authorized Representative (AR) of the Assessee submitted that the Assessee has filed declaration in Form-1 as prescribed under the Direct Tax Vivad se Vishwas Scheme (DTVSV), 2024, before the Competent Authority for settling the tax dispute in the appeal on hand. It was Page 2 of 3 further submitted ... that the assessee has obtained Form-2 determining the tax to be paid under the Direct Tax Vivad se Vishwas Scheme (DTVSV), 2024, from the Competent Authority. Accordingly, the ld. AR submitted that these filings are in process under the said scheme, which aims to resolve the tax dispute