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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

Allcargo Gati Limited(Formally Known As Gati Limited), Hyderabad vs. ITO, Ward-2(2), Hyd, Hyderabad

In the result, the appeal of assessee in ITA

ITA 190/HYD/2016[2010-11]Status: DisposedITAT Hyderabad10 Dec 2024AY 2010-11

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Madhur Agarwal, AdvocateFor Respondent: Ms. K. Haritha, CIT-DR
Section 36(1)(iii)Section 37Section 37(1)

profit earned on account of slump sale of shipping business is subjected to tax, for which the assessee has already filed application under Vivad se Vishwas Scheme and the order has been passed in favour of the department acknowledging that profit on slump sale of shipping business division subject ... purpose, ld.AR has filed evidence showing the grounds raised by the department as well as the form accepted by the department filed under Vivad se Vishwas Scheme, for slump sale of shipping business division. 33. Ld.DR had relied upon the order passed by the lower authorities. 34. We have heard

Allcargo Gati Limited(Formally Known As Gati Limited), Hyderabad vs. ACIT, Circle-2(2) Hyderabad, Hyderabad

In the result, the appeal of assessee in ITA

ITA 1721/HYD/2016[2012-13]Status: DisposedITAT Hyderabad10 Dec 2024AY 2012-13

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Madhur Agarwal, AdvocateFor Respondent: Ms. K. Haritha, CIT-DR
Section 36(1)(iii)Section 37Section 37(1)

profit earned on account of slump sale of shipping business is subjected to tax, for which the assessee has already filed application under Vivad se Vishwas Scheme and the order has been passed in favour of the department acknowledging that profit on slump sale of shipping business division subject ... purpose, ld.AR has filed evidence showing the grounds raised by the department as well as the form accepted by the department filed under Vivad se Vishwas Scheme, for slump sale of shipping business division. 33. Ld.DR had relied upon the order passed by the lower authorities. 34. We have heard

Yashwant Hiralal Thakar, Mumbai vs. Income Tax Officer - 22(3)(1), Mumbai

In the result, the appeal filed by the Assessee is dismissed as withdrawn, with liberty to the parties as mentioned above

ITA 3490/MUM/2024[2012-13]Status: DisposedITAT Mumbai10 Dec 2024AY 2012-13

Bench: Shri Narender Kumar Choudhryassessment Year: 2012-13

For Appellant: Ms. Shruti Goel, Ld. CA, Ld. A.RFor Respondent: Sh. V K Chaturvedi, Ld. SR. D.R
Section 250

short ‘the Act’) for the A.Y. 2012-13. 2 Mr. Yashwant Hiralal Thakar 2. In the instant case, the Assessee has opted for Vivad Se Vishwas Scheme, (in short “VSVS”) 2024 and in pursuance to that has filed Form No.1. 3. The Ld. D.R. did not refute the claim

Satish Chandra, Solan vs. Assistant Commissioner of Income Tax, Noida

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

ITA 46/DEL/2024[ay 2014-15]Status: DisposedITAT Delhi10 Dec 2024

Bench: Shri Satbeer Singh Godara & Shri Pradip Kumar Kedia&

Section 250Section 271(1)(c)Section 43BSection 54

Counsel for the assessee submitted that as per the instruction of the client, the assessee is opting for the ongoing “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. The learned Counsel thus submitted that the assessee does not seek to pursue the said appeals owing to exercise of option

Satish Chandra, Solan vs. Assistant Commissioner of Income Tax Circle 3, Noida

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

ITA 45/DEL/2024[AY 2014-15]Status: DisposedITAT Delhi10 Dec 2024

Bench: Shri Satbeer Singh Godara & Shri Pradip Kumar Kedia&

Section 250Section 271(1)(c)Section 43BSection 54

Counsel for the assessee submitted that as per the instruction of the client, the assessee is opting for the ongoing “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. The learned Counsel thus submitted that the assessee does not seek to pursue the said appeals owing to exercise of option

Shishir Jitendra Shah, Mumbai vs. ITO, Ward-19(3)(1) Formally Known As ITO Ward-19(3)(3), Mumbai

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

ITA 2340/MUM/2024[2017-18]Status: DisposedITAT Mumbai09 Dec 2024AY 2017-18

Bench: Shri Narender Kumar Choudhryassessment Year: 2017-18

For Appellant: Shri Bharat Kumar, Ld. A.RFor Respondent: Shri V.K. Chaturvedi, Ld. Sr. D.R
Section 250

Shishir Jitendra Shah 2. In the instant case, as the Assessee has opted for Vivad Se Vishwas Scheme (in short “VSVS”) 2024 and filed Form-1 in this regard, thus, the appeal is liable to be dismissed as withdrawn with liberty to the parties to seek recall of this order

Virendra Shyamnarayan Singh, Mumbai vs. ACIT, CC-4(1), Mumbai

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

ITA 212/MUM/2024[2016-17]Status: DisposedITAT Mumbai09 Dec 2024AY 2016-17

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Nikhil TiwariFor Respondent: Shri Dinesh A Chourasia, Sr. DR

hearing, the ld. AR for the assessee filed letter dated 29.11.2024 & 07.08.2024 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 ... copies of Form 1 Direct Tax Vivad Se Vishwas Scheme, 2024 in both the cases filed on 27.11.2024, we dismiss both the appeals of the assessee A.Y. 2015-16 & 2016-17 with the liberty to reinstate the appeals if its application under Direct Tax Vivad Se Vishwas Scheme

Virendra Shyamnarayan Singh, Mumbai vs. ACIT, CC-4(1), Mumbai

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

ITA 211/MUM/2024[2015-16]Status: DisposedITAT Mumbai09 Dec 2024AY 2015-16

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Nikhil TiwariFor Respondent: Shri Dinesh A Chourasia, Sr. DR

hearing, the ld. AR for the assessee filed letter dated 29.11.2024 & 07.08.2024 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 ... copies of Form 1 Direct Tax Vivad Se Vishwas Scheme, 2024 in both the cases filed on 27.11.2024, we dismiss both the appeals of the assessee A.Y. 2015-16 & 2016-17 with the liberty to reinstate the appeals if its application under Direct Tax Vivad Se Vishwas Scheme

Sanket Subhash Hande, Mumbai vs. Assistant Commissioner of Income Tax, Circle 1, Thane

In the result, in view of the decision of ITA No

ITA 1258/MUM/2024[2020-21]Status: DisposedITAT Mumbai09 Dec 2024AY 2020-21

Bench: Shri Narender Kumar Choudhryassessment Year: 2020-21 & Assessment Year: 2020-21

For Appellant: Shri Bharat Kumar, Ld. A.RFor Respondent: Shri V.K. Chaturvedi, Ld. Sr. D.R
Section 143(1)Section 250

lead case. Mr. Sanket Subhash Hande 3. Coming to the ITA No.1257/M/2024, we observe that the Assessee has opted for the benefit of Vivad Se Vishwas Scheme, (in short “VSVS”) 2024 and by filing form No.1 dated 07.12.2024 has requested for disposal of this appeal being dismissed as withdrawn

Sanket Subhash Hande, Mumbai vs. Assistant Commissioner of Income Tax, Circle, Thane., Mumbai

In the result, in view of the decision of ITA No

ITA 1257/MUM/2024[2020-21]Status: DisposedITAT Mumbai09 Dec 2024AY 2020-21

Bench: Shri Narender Kumar Choudhryassessment Year: 2020-21 & Assessment Year: 2020-21

For Appellant: Shri Bharat Kumar, Ld. A.RFor Respondent: Shri V.K. Chaturvedi, Ld. Sr. D.R
Section 143(1)Section 250

lead case. Mr. Sanket Subhash Hande 3. Coming to the ITA No.1257/M/2024, we observe that the Assessee has opted for the benefit of Vivad Se Vishwas Scheme, (in short “VSVS”) 2024 and by filing form No.1 dated 07.12.2024 has requested for disposal of this appeal being dismissed as withdrawn

Zydus Hospira Oncology Private Limited, Ahmedabad vs. The Pr. CIT-3, Ahmedabad

ITA 949/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad04 Dec 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Prathvi Raj Meena, CIT. D.RFor Respondent: Shri Prathvi Raj Meena, CIT. D.R
Section 10ASection 10BSection 143(3)Section 263

contention of the appellant that the original assessment u/s.143(3), also involving the issue of deduction u/s.10AA, having been settled under Vivad se Vishwas Act, no Revision Proceedings u/s.263 can be initiated, but also failed to deal with the same and give any reason as to why the same ... assessee during the course of 263 proceedings was that the assessee had settled this matter by opting for resolution under the Vivad Se Vishwas (VSV) Act. As a result of this resolution, the assessee submitted that no revision proceedings under Section 263 can be initiated. The assessee had applied under

Zydus Hospira Oncology Private Limited, Ahmedabad vs. The Pr. CIT-3, Ahmedabad

ITA 948/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad04 Dec 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Prathvi Raj Meena, CIT. D.RFor Respondent: Shri Prathvi Raj Meena, CIT. D.R
Section 10ASection 10BSection 143(3)Section 263

contention of the appellant that the original assessment u/s.143(3), also involving the issue of deduction u/s.10AA, having been settled under Vivad se Vishwas Act, no Revision Proceedings u/s.263 can be initiated, but also failed to deal with the same and give any reason as to why the same ... assessee during the course of 263 proceedings was that the assessee had settled this matter by opting for resolution under the Vivad Se Vishwas (VSV) Act. As a result of this resolution, the assessee submitted that no revision proceedings under Section 263 can be initiated. The assessee had applied under

Ram Ji Lal, Yamuna Nagar vs. Income Tax Officer, Ward-3, Yamuna Nagar

The appeal of the assessee is dismissed as withdrawn

ITA 377/CHANDI/2024[2007-08]Status: DisposedITAT Chandigarh03 Dec 2024AY 2007-08

Bench: Shri Rajpal Yaday & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 377/Chd/2024 "नधा"रण वष" / Assessment Year : 2007-08 Ram Ji Lal, Vs. Ito, बनाम C/O Tej Mohan Singh, Ward-3, Advocate Yamunanagar # 527, Sector 10-D, Chandigarh (Yamunanagar ) "थायी लेखा सं./Pan No: Amtpl6623P अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Tej Mohan, Advocate राज"व क" ओर से/ Revenue By : Smt. Ranjit Kaur, Addl Cit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 02.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 03.12.2024 आदेश/Order Per Rajpal Yadav Vp: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 21.03.2024 Passed For A.Y. 2007-08. 4. During The 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 & The Income Tax

For Appellant: Sh. Tej Mohan, AdvocateFor Respondent: Smt. Ranjit Kaur, Addl CIT, 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 377 -Chd-2024- Ram Ji Lal, Yamunanagar 2 Department has since issued Form No. 2 dt. 27.11.2024, in response

Sh. Ankit Somani, Jaipur vs. ITO, Ward-6(3), Jaipur

Appeal is hereby dismissed as having been withdrawn

ITA 986/JPR/2024[2013-14]Status: DisposedITAT Jaipur02 Dec 2024AY 2013-14

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

For Appellant: Sh. P.C.Parwal, C.AFor Respondent: Sh. Gautam Singh Choudhary (JCIT)
Section 68Section 92(1)

that the assessee wants to withdraw the appeal as he has opted to settle the dispute by availing of benefit of Direct Tax Vivad Se Vishwas Scheme, 2024. Application came to be presented before the Registry on 05.11.2024. It is accompanied by photocopy of Form No.2 stated to have been

Imc Chamber of Commerce and Industry, Mumbai vs. Deputy Commissioner of Income Tax E-Assessment Centre, Mumbai

In the result all the three appeals of the assessee

ITA 921/MUM/2024[2018-19]Status: DisposedITAT Mumbai29 Nov 2024AY 2018-19

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Ms. Mrunmyee KajarekarFor Respondent: Shri. Krishna Kumar, SR. DR

Chamber of Commece and Industry 2. At the outset the Ld. Counsel for the assessee submitted that assessee has opted for direct tax Vivad Se Vishwas scheme, 2024 in respect of three appeals of the assessee and one appeal of the revenue. In view of the Vivad Se Vishwas Scheme ... liberty to the assessee as well as revenue to file an application for recalling the appeals in case the application of assessee under Vivad Se Vishwas Scheme is not accepted. 3. In the result all the three appeals of the assessee and revenue are dismissed. Order pronounced in the open

Imc Chamber of Commerce and Industry, Mumbai vs. Deputy Commissioner of Income Tax (Exemption)-1(1), Mumbai

In the result all the three appeals of the assessee and revenue are dismissed

ITA 920/MUM/2024[2014-15]Status: DisposedITAT Mumbai29 Nov 2024AY 2014-15

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhailassessment Year: 2013-14

For Appellant: Ms. Mrunmyee KajarekarFor Respondent: Shri. Krishna Kumar, SR. DR

Appeals) for respective assessment years. 2. At the outset the Ld. Counsel for the assessee submitted that assessee has opted for direct tax Vivad Se Vishwas scheme, 2024 in respect of three appeals of the assessee and one appeal of the revenue. In view of the Vivad Se Vishwas Scheme ... liberty to the assessee as well as revenue to file an application for recalling the appeals in case the application of assessee under Vivad Se Vishwas Scheme is not accepted. 3. In the result all the three appeals of the assessee and revenue are dismissed. Order pronounced in the open

Imc Chamber of Commerce and Industry, Mumbai vs. DCIT, NFAC, Delhi

In the result all the three appeals of the assessee and revenue are dismissed

ITA 919/MUM/2024[2019-20]Status: DisposedITAT Mumbai29 Nov 2024AY 2019-20

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhailassessment Year: 2013-14

For Appellant: Ms. Mrunmyee KajarekarFor Respondent: Shri. Krishna Kumar, SR. DR

Appeals) for respective assessment years. 2. At the outset the Ld. Counsel for the assessee submitted that assessee has opted for direct tax Vivad Se Vishwas scheme, 2024 in respect of three appeals of the assessee and one appeal of the revenue. In view of the Vivad Se Vishwas Scheme ... liberty to the assessee as well as revenue to file an application for recalling the appeals in case the application of assessee under Vivad Se Vishwas Scheme is not accepted. 3. In the result all the three appeals of the assessee and revenue are dismissed. Order pronounced in the open

DCIT(E) 1(1), Mumbai vs. Imc Chamber of Commece and Industry, Mumbai

In the result all the three appeals of the assessee

ITA 714/MUM/2024[2013-14]Status: DisposedITAT Mumbai29 Nov 2024AY 2013-14

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Ms. Mrunmyee KajarekarFor Respondent: Shri. Krishna Kumar, SR. DR

Chamber of Commece and Industry 2. At the outset the Ld. Counsel for the assessee submitted that assessee has opted for direct tax Vivad Se Vishwas scheme, 2024 in respect of three appeals of the assessee and one appeal of the revenue. In view of the Vivad Se Vishwas Scheme ... liberty to the assessee as well as revenue to file an application for recalling the appeals in case the application of assessee under Vivad Se Vishwas Scheme is not accepted. 3. In the result all the three appeals of the assessee and revenue are dismissed. Order pronounced in the open

Veermata Jijabai Technological Institute, Mumbai vs. Assistant Commissioner of Income Tax Exem. Circle 2 Mumbai, Mumbai

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

ITA 223/MUM/2024[2017-2018]Status: DisposedITAT Mumbai29 Nov 2024AY 2017-2018

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailveermata Jijabai Technological Institute H.R. Mahajani Marg, Matunga, Mumbai, Maharashtra - 400019 ……………. Appellant Pan: Aaatv2693J V/S

For Appellant: Shri VaishvikFor Respondent: Shri Ashish Heliwal, CIT-DR
Section 250

hearing, the learned AR for the assessee filed a letter dated 25.11.2024 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 Scheme, 2024. In light of the above letter ... dismiss the 2 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 29/11/2024

Satya Parkash, Gurgaon vs. ITO, Ward-4(1), Gurgaon

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

ITA 3137/DEL/2024[2019-20]Status: DisposedITAT Delhi29 Nov 2024AY 2019-20

Bench: Shri Shamim Yahya & Shri Satbeer Singh Godarasatya Parkash, Vs. Ito, Ward 4(1), Village & Post Badha, Gurgaon, Tehsil Manesar Gurgaon, Haryana -122001 Gurgaon, Haryana - 122004 (Pan: Avbpp7615A) (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Amaninder Singh Dhindsa, Sr. DR

during the hearing, wherein, assessee has mentioned that assessee wishes to withdraw the appeal filed by him as he has opted for Vivad Se Vishwas Scheme 2024 (DTVSV 2024) relating to assessment year 2019-20. In this behalf, assessee has also filed Form 1 DTVSV 2024. 3. Learned Senior