“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

Indian Oil Corporation Ltd, Mumbai vs. DCIT 14(2)(1), Mumbai

In the result, the appeal of the assessee is partly allowed and that of the revenue is dismissed

ITA 2317/MUM/2024[2009-10]Status: DisposedITAT Mumbai31 Dec 2024AY 2009-10

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhriindian Oil Corporation V/S. Dcit-14(2)(1), Mumbai Ltd. बनाम Aaykar Bhavan, G-9, Ali Yavar Jung Marg, M.K.Road, Bandra (East), Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaci1681G Appellant/अपीलार्थी .. Respondent/प्रतिवादी Dcit-14(2)(1), Mumbai V/S. Indian Oil Corporation Ltd. Aaykar Bhavan, बनाम G-9, Ali Yavar Jung Marg, M.K.Road, Bandra (East), Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaci1681G Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri. Niraj D. ShethFor Respondent: Shri Krishna Kumar

Section 115JSection 143(3)Section 244Section 244(1)(au)Section 244ASection 244A(1)(b)Section 250

appeal without appreciating the fact that the appeal has no connection with the application/ declaration filed by the appellant for opting the Vivad se Vishwas Scheme. 2. The learned Commissioner (Appeals) erred in dismissing the appeal without granting any opportunity of personal hearing to the appellant. 3. The learned Commissioner ... also filed by the assessee against the order of Ld. CIT(A). During these pendency of both these appeals, the assessee availed the ‘Vivad se Vishwas Scheme’ in 2020. The Ld. PCIT, Mumbai-6 accepted the assessee’s application and issued form No. 3 on 25.03.2021 wherein a demand

Smt. Sunila Garg, Chandigarh vs. Income Tax Officer, Ward-1, Ambala

The appeal of the assessee is dismissed as withdrawn

ITA 969/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 Dec 2024AY 2015-16

Bench: Your Good Self & Appellant Has Opted For Settlement Under “Direct Tax Vivad Se Vishwas Scheme, 2024” & Kindly Allow Me To Withdraw The Appeal Accordingly.

For Appellant: None (withdrawal application)For Respondent: Dr. Ranjit Kaur, Addl. CIT Sr. DR

Section 144BSection 147

dated 30.03.2022. 3. At the outset, it is noticed from the application filed by assessee that the assessee want to avail Direct Tax Vivad Se Vishwas Scheme, 2024 for settlement of its tax dues. For this, assessee has filed application and the relevant text of the application reads as under ... Most respectfully it is submitted that above appeal is pending before your good self and appellant has opted for settlement under “Direct Tax Vivad Se Vishwas Scheme, 2024” and kindly allow me to withdraw the appeal accordingly. 4. When this was confronted to ld. Sr.DR, she has not objected

Balak Ram, Yamuna Nagar vs. Income Tax Officer, Ward-1, Yamuna Nagar

The appeals of the assessee are dismissed as withdrawn

ITA 846/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 Dec 2024AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 254(2)

course of hearing the Ld. Counsel for the Assessee submitted that since the assessee has moved an application under “The Direct Tax ‘Vivad Se Vishwas, 2024” Scheme and the Income Tax Department has since issued Form No. 2 dt. 13.12.2024, in response to the application filed by the assessee, therefore

Dinesh Singla, Panchkula vs. Dy. Commissioner of Income Tax, Circle, Panchkula

The appeal of the assessee is dismissed as withdrawn

ITA 755/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 Dec 2024AY 2016-17

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 254(2)

course of hearing the Ld. Counsel for the Assessee submitted that since the assessee has moved an application under “The Direct Tax ‘Vivad Se Vishwas, 2024” Scheme and the Income Tax Department has since issued Form No. 2 dt. 14.12.2024, in response to the application filed by the assessee, therefore

Dinesh Singla, Panchkula vs. Dy. Commissioner of Income Tax, Circle, Panchkula

The appeal of the assessee is dismissed as withdrawn

ITA 753/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh30 Dec 2024AY 2014-15

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 254(2)

course of hearing the Ld. Counsel for the Assessee submitted that since the assessee has moved an application under “The Direct Tax ‘Vivad Se Vishwas, 2024” Scheme and the Income Tax Department has since issued Form No. 2 dt. 14.12.2024, in response to the application filed by the assessee, therefore

Balak Ram, Yamuna Nagar vs. Income Tax Officer, Ward 1, Yamuna Nagar

The appeals of the assessee are dismissed as withdrawn

ITA 259/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 Dec 2024AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 254(2)

Smt. Bimla Punia, Jagadhri vs. The ITO, Ward -1, Yamunanagar

The appeal of the assessee is dismissed as withdrawn

ITA 524/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh30 Dec 2024AY 2015-16

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 254(2)

course of hearing the Ld. Counsel for the Assessee submitted that since the assessee has moved an application under “The Direct Tax ‘Vivad Se Vishwas, 2024” Scheme and the Income Tax Department has since issued Form No. 2 dt. 14.12.2024, in response to the application filed by the assessee, therefore

Ramrao Mannaji Nandakumari, Bangalore vs. Income Tax Officer, Ward -1(2)(1), Bengaluru

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

ITA 2309/BANG/2024[2008-09]Status: DisposedITAT Bangalore30 Dec 2024AY 2008-09

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubeyassessment Year : 2008-09

For Appellant: Shri Mukesh Jain, CA

Section 250Section 92

Appeal Page 2 of 2 along with the Form-2 dated 19/12/2024 and submitted that the assessee has opted for resolution under the Vivad Se Vishwas Scheme, 2024 and accordingly the ld. Principal Commissioner had already issued the copy of form- 2 i.e. certificate under sub-section (1) of section ... dismiss this appeal of the assessee as withdrawn with the liberty to reinstate the appeal if the assessee’s application under direct taxes Vivad Se Vishwas Scheme 2024 are not accepted. 3. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open

Hindustan Petroleum Corporation Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 1(1)(1), Mumbai

ITA 4784/MUM/2024[2011-12]Status: DisposedITAT Mumbai30 Dec 2024AY 2011-12

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Ms. Aarti SatheFor Respondent: Shri Hemanshu Joshi

Section 143(3)Section 156Section 244ASection 250Section 254

Respondent has erred in disposing off the Appeal mechanically under the pretext of the year concerned is covered under Direct Tax Vivad se Vishwas Act, 2020 (DTVSVS). Respondent failed to appreciate that non- payment of correct interest w/s. 244A and 244A(1A) is not a disputed tax under DT VSVS ... impugned faceless appellate proceedings, has summarily dismissed the appeal on the ground that the matter is settled under the Vivad se Vishwas Scheme 2020, this appeal challenges the correctness of factual element embedded in this decision inasmuch as it is claimed that the issue in appeal was not covered

Anju Maheshwari, Indore vs. ITO-2(1), Indore, Income Tax Department Indore

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

ITA 200/IND/2024[2020-21]Status: DisposedITAT Indore27 Dec 2024AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

Section 143(1)

Anju Maheshwari vs. ITO 2. At the outset, Ld. Counsel for the assessee submitted that the assessee has filed application for new Vivad Se Vishwas Scheme for the above appeal and produced Form No. 1 with Acknowledgement No. 740711700041224 dated 04-12-2024 received from Income Tax Department. 3. Recording ... above details, the appeal filed by the assessee is hereby dismissed as withdrawn. In the event of the application for Vivad Se Vishwas Scheme, 2024 is rejected/dismissed by the Department, it is open to the assessee to revive this appeal by filing appropriate application in the manner known

Joginder Singh Arora, Tarn Taran vs. Income Tax Officer, Circle-1, International Tax, Chandigarh

The appeal of the assessee is dismissed as withdrawn

ITA 565/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh26 Dec 2024AY 2015-16

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: None (Withdrawal Application)For Respondent: Shri Vivek Vardhan, JCIT

Section 254(2)

Counsel for the Assessee wherein it was submitted that since the assessee has moved an application under “The Direct Tax ‘Vivad Se Vishwas, 2024” Scheme and the Income Tax Department has since issued Form No. 2 dt. 27.11.2024, in response to the application filed by the assessee, therefore, the appeal

Vipan Kumar 237-10, New Kundan Puri Civil Lines, Ludhiana, Punjab vs. Priyanka Patel the Deputy Commissioner of Income Tax Central Circle-1 Ludhiana, Punjab

The appeal of the assessee is dismissed as withdrawn

ITA 370/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh26 Dec 2024AY 2018-2019

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: None (Withdrawal Application)For Respondent: Dr. Ranjeet Kaur, Sr. DR

Section 254(2)

Counsel for the Assessee wherein it was submitted that since the assessee has moved an application under “The Direct Tax ‘Vivad Se Vishwas, 2024” Scheme and the Income Tax Department has since issued Form No. 2 dt. 29.11.2024, in response to the application filed by the assessee, therefore, the appeal

Vipan Kumar 237-10, New Kundan Puri Civil Lines, Ludhiana, Punjab vs. Vikas Kumar Khichar the Deputy Commissioner of Ncome Tax Central Circle-1, Ludhiana, Punjab

The appeal of the assessee is dismissed as withdrawn

ITA 369/CHANDI/2024[2013-2014]Status: DisposedITAT Chandigarh26 Dec 2024AY 2013-2014

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: None (Withdrawal Application)For Respondent: Dr. Ranjeet Kaur, Sr. DR

Section 254(2)

Counsel for the Assessee wherein it was submitted that since the assessee has moved an application under “The Direct Tax ‘Vivad Se Vishwas, 2024” Scheme and the Income Tax Department has since issued Form No. 2 dt. 28.11.2024, in response to the application filed by the assessee, therefore, the appeal

Vansh Kapoor, Jagadhari vs. ITO, Yamuna Nagar

The appeal of the assessee is dismissed as withdrawn

ITA 331/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh26 Dec 2024AY 2011-12

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: None (Withdrawal Application)For Respondent: Dr. Ranjeet Kaur, Sr. DR

Section 254(2)

Counsel for the Assessee wherein it was submitted that since the assessee has moved an application under “The Direct Tax ‘Vivad Se Vishwas, 2024” Scheme and the Income Tax Department has since issued Form No. 2 dt. 03.12.2024, in response to the application filed by the assessee, therefore, the appeal

Jagadish Krishnaji Joshi, Pune vs. ITO Ward 13(2), Pune

In the result, both the above captioned appeals filed by the assessee stands dismissed as ‘withdrawn’

ITA 1276/PUN/2024[2019-20]Status: DisposedITAT Pune26 Dec 2024AY 2019-20

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Miss Neha Paranjpe (ThroughFor Respondent: Shri Ramnath P. Murkunde

above appeals in the light of the fact that the assessee has already filed Form 1 and 2 on 18.10.2024 under Direct Tax Vivad Se Vishwas Scheme, 2024 and has also received Form 3 from the specified authority. She also draw our attention to the adjournment letter filed ... wherein along with adjournment request the fact of opting Direct Tax Vivad Se Vishwas Scheme, 2024 was mentioned. 3. On the other hand, Ld. DR has no objection to permit the assessee to withdraw these appeals. 4. We are inclined to grant the permission to the appellant herein to withdraw

Jagadish Krishnaji Joshi, Pune vs. Income Tax Officer, Ward 13(2), Pune

In the result, both the above captioned appeals filed by the assessee stands dismissed as ‘withdrawn’

ITA 1275/PUN/2024[2018-19]Status: DisposedITAT Pune26 Dec 2024AY 2018-19

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Miss Neha Paranjpe (ThroughFor Respondent: Shri Ramnath P. Murkunde

Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. Itd Itd Cem Joint Venture, Mumbai

In the result, all the appeals of the Assessee and appeals of the Revenue are dismissed

ITA 5228/MUM/2024[2022-23]Status: DisposedITAT Mumbai24 Dec 2024AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 91Section 92(1)

been stated by the ld. Counsel that assessee is going for ‘Vivad Se Vishwas Scheme-2024’ and is in the process of filing of the application. The assessee has also filed a letter stating either to treat the appeal in abeyance or permission be allowed to withdraw the appeals with ... liberty that in case the application for ‘Vivad Se Vishwas Scheme-2024’ is not materialized or not accepted by the department, liberty may be given to restore / revise the appeal. Contents of the letter is reproduced hereunder:- “Respected Sirs, Ref: Hearing before your Honours in the case of DCIT

Itd Cemindia Jv, Mumbai vs. The Deputy Commissioner of Income Tax, Central Circle 5(1), Mumbai

In the result, all the appeals of the Assessee and appeals of the Revenue are dismissed

ITA 4559/MUM/2024[2021-22]Status: DisposedITAT Mumbai24 Dec 2024AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 91Section 92(1)

Narendramohan K. Singh, Mumbai vs. ITO 21(1)(3), Mumbai

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

ITA 9063/MUM/2010[2007-08]Status: DisposedITAT Mumbai24 Dec 2024AY 2007-08

Bench: Shri Sandeep Singh Karhail & Smt. Renu Jauhrinarendramohan K. Singh Plot No.13, Tarang Bunglow, Pali Hill, Union Park, Bandra (W), Mumbai – 400050 ............... Appellant Pan – Arips5027L V/S Income Tax Officer – 21(1)(3), C-11, Pratyuksha Kar Bhavan, ……………… Respondent Bandra Kurla Complex, Bandra (E), Mumbai - 400051 Assessee By : Shri Parth Gabani Revenue By : Shri Kailash C. Kanojiya, Sr.Dr

For Appellant: Shri Parth GabaniFor Respondent: Shri Kailash C. Kanojiya, Sr.DR

Section 263

hearing, the learned AR for the assessee filed a letter along with a 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 2 Scheme, 2024. In light of the above letter, we dismiss ... appeal of the assessee with the liberty to reinstate the appeal if its application under Direct Tax Vivad Se Vishwas Scheme, 2024, is not accepted. 3. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 24/12/2024 RENU JAUHRI SANDEEP

Siraj Hasan, Bahraich vs. The Income Tax Officer-I, Bahraich

In the result, the appeal of the assessee is dismissed for statistical purposes

ITA 74/LKW/2023[2015-16]Status: DisposedITAT Lucknow23 Dec 2024AY 2015-16

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Siraj Hasan V. The Income Tax Officer Payagpur Range Ii Bahraich Bahraich Tan/Pan:Aicph0336G (Appellant) (Respondent) Appellant By: Shri K. R. Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 11 12 2024 Date Of Pronouncement: 23 12 2024 O R D E R

For Appellant: Shri K. R. Rastogi, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, D.R

invited my attention to the application dated 30.11.2024, vide which it has been submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV, 2024) and copy of Form No.1 filed before the Income Tax Department on 11.12.2024 has also been enclosed. It has been stated ... consigned to record with the liberty to the assessee to approach the Tribunal again in case the assessee’s application under Direct Tax Vivad Se Vishwas Scheme is not finally accepted by the Department. 4. In the result, the appeal of the assessee is dismissed for statistical purposes. Order pronounced