“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

Saini Sabha Rewari, Rewari vs. ACIT, NFAC, Delhi

In the result, appeals filed by the Assessee are dismissed as

ITA 1214/DEL/2025[2012-13]Status: DisposedITAT Delhi26 Aug 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Year 2011-12 and 2012-13 respectively. 2. The Assessee’s Representative submitted that, Assessee has opted to avail benefits of ‘Direct Tax Vivad se Vishwas Scheme, 2024’ Saini Sabha Vs. ACIT (‘DTVSVS’) and submitted the applications for withdrawing the captioned Appeals, therefore, sought for dismissal of the Appeals

Mridul Jain HUF, Kanpur vs. Income Tax Officer, Ward 1(3)(1), Kanpur, Aayakar Bhawan

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

ITA 401/LKW/2023[2013-14]Status: DisposedITAT Lucknow25 Aug 2025AY 2013-14

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2013-14 Mridul Jain Huf V. The Income Tax Officer 1285, Y Block Ward 1(3)(1) Kidwai Nagar Kanpur Kanpur (U.P) Tan/Pan:Aahhm1605A (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Saurabh Dubey, D.R. O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Saurabh Dubey, D.R

Section 92

received by the Registry of this Office on 27.01.2025, vide which it has been submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV, 2024). The Ld. A.R. furnished a copy of Form No.2 [Certificate under sub-section (1) of section 92 of the Finance ... No.2) Act, 2024 (under the Direct Tax Vivad Se Vishwas Scheme, 2024)] issued by the Ld. Principal Commissioner of ITA No.401/LKW/2023 Page 2 of 2 Income Tax, Kanpur (designated authority), vide dated 08.01.2025. The prayer of the Ld. A.R. was that in view of the above, assessee may be permitted

Shree Triveni Foods, Parwanoo vs. ITO Parwanoo, Parwanoo

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

ITA 682/CHANDI/2025[2009-10]Status: DisposedITAT Chandigarh25 Aug 2025AY 2009-10

Bench: The Tribunal. 3. The Ld. Ar Submitted That The Assessee Had Never Been Served With The Order Of The Ld. Cit(A) And, Therefore, He Was Under The Bona Fide Belief That The Appeal Was Still Pending Adjudication Before The Ld. Cit(A). It Was Only When The Assessee Filed An Application Under The “Vivad Se Vishwas Scheme, 2024” (Vsvs), That He Came To Know That The Appeal Had Already Been Dismissed. It Was Submitted That The Delay Was Neither Deliberate Nor Intentional But Occurred On Account Of Circumstances Beyond The Assessee’S Control. Reliance Was Placed On The Decision Of The Hon’Ble Supreme Court In Collector, Land Acquisition V. Mst. Katiji (167 Itr 471) To Contend That A Liberal Approach Should Be Taken In Matters Of Condonation.

For Appellant: Shri Surinder Babbar, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

that the appeal was still pending adjudication before the Ld. CIT(A). It was only when the assessee filed an application under the “Vivad Se Vishwas Scheme, 2024” (VSVS), that he came to know that the appeal had already been dismissed. It was submitted that the delay was neither deliberate ... restoration of the appeal, I also deem it appropriate to direct the Revenue to process the assessee’s application filed under the Vivad Se Vishwas Scheme, 2024, strictly in accordance with law, treating the restored appeal as one arising from the quantum assessment order. 9. In view of the foregoing

Harpal Singh, Ambala vs. Income Tax Officer, Ward-1, Ambala

The appeal of the assessee is dismissed as withdrawn

ITA 745/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh25 Aug 2025AY 2011-12

Bench: SHRI. LALIET KUMAR (Judicial Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Smt. Surinder Kaur Waraich, Addl. CIT, Sr. DR (Virtual)

Section 254(2)

Counsel for the Assessee moved an application wherein he 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. 10/07/2025, in response to the application filed by the assessee, therefore

Sh. Avinash Gupta, Chandigarh vs. Pr.CIT-1, Chandigarh

In the result, the appeal is dismissed

ITA 64/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh25 Aug 2025AY 2016-17

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 64/Chd/2021 "नधा"रण वष" / Assessment Year : 2016-17 Shri Avinash Gupta, The Pcit, Sco 1044-45, Ist & 2Nd Floor, Vs Cr Building, Sector 17-E, Sector 22, Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Aaspg5892N अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : None (Withdrawal Application). Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 21.08.2025 Date Of Pronouncement : 25.08.2025

For Appellant: None (Withdrawal Application)For Respondent: Shri Manav Bansal, CIT DR

Section 254(2)

this appeal on the ground that the assessee A.Y. 2016-17 2 has resolved the dispute with the Department under 'Direct Tax Vivad Se Vishwas Scheme 2024’. According to him, the assessee has paid the necessary taxes, therefore, this appeal is dismissed as withdrawn because dispute with the Revenue ... already been resolved by the assessee under 'Direct Tax Vivad Se Vishwas Scheme 2024’. In case, assessee fails to avail the benefit of the scheme on account of some technical issues, then assessee will be entitled to get the appeal revived after filing of application under Section

Comfort Cool Systems, Hyderabad vs. DCIT., Circle 1(1), Hyderabad

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 689/HYD/2025[2017-18]Status: DisposedITAT Hyderabad22 Aug 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.689/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2017-18) M/S. Comfort Cool Systems Vs. Dy. Cit Hyderabad Circle 1(1) Pan:Aaffc0969D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Shashank Dundu, Advocate राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 21/08/2025 घोषणा की तारीख/Pronouncement: 22/08/2025 आदेश/Order

For Appellant: Shri Shashank Dundu, AdvocateFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 147Section 250

dismissed the appeal of the assessee as withdrawn by recording the fact that the assessee has applied for settlement in Direct Tax Vivad-se- Vishwas Scheme, 2024 and wanted to withdraw the said appeal pending before the learned CIT (A). He has submitted that these facts recorded by the learned ... hearing, the appellant vide its submission dated 19.03.2025 has requested that: “I had applied my above said case for settlement in Direct Tax Vivad Se Vishwas Scheme, 2024. Hon’ble PCIT, Panchkula has issued u/s Form-2 in this regard. Hence, I want to withdraw my above said appeal pending

Bain and Company, Usa vs. DCIT, Gurgoan

In the result, appeal of assessee in ITA Nos

ITA 3056/DEL/2023[2021-22]Status: DisposedITAT Delhi22 Aug 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Ms. Ekta Jain, CIT- DR

Section 143(3)

that the Appellant has accepted similar additions in the past assessment years while opting to settle the past years' appeals under Direct Tax Vivad Se Vishwas Scheme. 21. That the Ld. AO erred on facts and in law in charging interest under Section(s) 234A and 234B ... 3056/DEL/2023[A.Y 2021-22] Bain and Company 21. On Ground No. 20 with respect to tacit acceptability under Direct Tax Vivad se Vishwas Scheme in the past assessment years in relation to CSA and reimbursement of expenses incurred for third-party service provider, the ld AR submitted that in Assessee

ACIT Circle 22(2), New Delhi vs. Snapdeal Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 183/DEL/2023[2015-16]Status: DisposedITAT Delhi22 Aug 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No. 183/Del/2023 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Acit, Snapdeal Ltd., Circle-22(2), Room No.225E, Vs. Sproutbox Suryavilas, C.R. Building, 2Nd Floor, Suite-181-Tr4, First Floor, I.P. Estate, New Delhi. Phase-1, Tehkhand, New Delhi. Pan No.Aabcj8820B अपीलाथ" Appellant ""यथ"/Respondent

Section 250

time of hearing Ld. Counsel for the assessee stated that assessee had opted under the Direct Tax Vivad se Vishwas Scheme, 1 2024 and declaration in Form 1 has already been submitted by the assessee on 30.12.2024 under the scheme to settle the disputes in the present appeal and Form

Bain & Company, Inc., Usa vs. DCIT Intl. Taxation Circle, New Delhi

In the result, appeal of assessee in ITA Nos

ITA 1677/DEL/2023[2020-21]Status: DisposedITAT Delhi22 Aug 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Ms. Ekta Jain, CIT- DR

Section 143(3)

Chhaya Masurkar, Balaghat vs. National Faceless Assessment Center Jurisdiction Officer- ITO, Balaghat, Delhi

In the result, the appeal of the assessee is dismissed

ITA 27/JAB/2024[2013-14]Status: DisposedITAT Jabalpur21 Aug 2025AY 2013-14

Bench: Shri Anadee Nath Misshrachhaya Masurkar V. National Faceless 1 Ward No.9 Ram Mandir Road, Assessment Centre Katangi, Madhya Pradesh- Jurisdiction Officer-Ito, 481445. Balaghat Delhi. Tan/Pan:Cakpm8662A (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, C.A. Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (1). The Present Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 13.02.2024 Order Passed By The Ld. Commissioner Of Income Tax (Appeals) (Hereinafter Referred As To “Cit(A)”)/National Faceless Appeal Centre (Nfac), Delhi, Pertaining To The Assessment Year 2013-14. The Grounds Of Appeal Of The Assessee Are As Under: -

For Appellant: Shri Vijay Bagrecha, C.AFor Respondent: Shri Alok Bhura, Sr. CIT(DR)

Section 144Section 147Section 148

Representative (“Ld. AR”, for short) for the assessee informed us that the assessee has opted to settle the aforementioned appeal under Direct Tax Vivad se Vishwas Scheme, 2024 (“DTVSVS”, for short) and that the Designated Authority has already issued Form -2 under DTVSVS, 2024. He also drew our attention

Sandhya Pandit, Balaghat vs. Income Tax Officer, Balaghat

In the result, the appeal of the assessee is dismissed

ITA 21/JAB/2024[2014-15]Status: DisposedITAT Jabalpur21 Aug 2025AY 2014-15

Bench: Shri Anadee Nath Misshrasandhya Pandit V. Income Tax Officer Near Lilhare Clinic, Baihar Railway Station Rd, Itwari Road Balaghat, Balaghat H.O. Ganj, Chitragupt Nagar, Balaghat, Balaghat-481001. Balaghat, Madhya Pradesh-481001. Tan/Pan:Alnpp9235G (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, C.A. Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (1). The Present Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 23.12.2023 Order Passed By The Ld. Commissioner Of Income Tax (Hereinafter Referred As To “Acit”)/National Faceless Appeal Centre (Nfac), Delhi, Pertaining To The Assessment Year 2014-15. The Grounds Of Appeal Of The Assessee Are As Under: -

For Appellant: Shri Vijay Bagrecha, C.AFor Respondent: Shri Alok Bhura, Sr. CIT(DR)

Section 143(3)Section 156Section 250Section 50C

Sanjay Kumar Agrawal, Satna vs. Asst. Commissioner of Incometax Circle, Satna

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

ITA 156/JAB/2024[2016-17]Status: DisposedITAT Jabalpur21 Aug 2025AY 2016-17

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Sanjay Kumar Agarwal V. Acit Circle Satna Blooms Campus, Nh-75, Panna Aayakar Bhawan, Civil Road, Satna (Mp)-485001. Lines, Satna, Mp-485001. Tan/Pan:Ackpa2596H (Appellant) (Respondent) Appellant By: Shri Sanjay Mishra, Adv Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 19 08 2025 Date Of Pronouncement: 21 08 2025 O R D E R

For Appellant: Shri Sanjay Mishra, AdvFor Respondent: Shri N. M. Prasad, Sr. Dr-1

Section 10(38)Section 143(3)Section 144BSection 147Section 148Section 250Section 68

Appellant, being aggrieved by the said order of the learned CIT(A), and having already opted for the Vivad se Vishwas Scheme, 2020 for settlement of the disputed tax, prefers this appeal before this Hon’ble Tribunal on the statement of facts, grounds set forth herein below ... Appeals) (CIT(A)], Jabalpur, on 18.04.2022. 6. During the pendency of the appeal before the CIT(A), the Appellant opted for the Vivad se Vishwas Scheme (VSVS) to settle the disputed tax and avoid further litigation. 7. The Appellant filed an application under the VSVS in Form

Shankar Vadhavani, Balaghat vs. Income Tax Officer, Balaghat

In the result, the appeal of the assessee is dismissed

ITA 14/JAB/2024[2015-16]Status: DisposedITAT Jabalpur21 Aug 2025AY 2015-16

Bench: Shri Anadee Nath Misshrashankar Vadhavani V. Income Tax Officer, Ward No.6, Balaghat, Madhya Balaghat Pradesh-481001. Ito, Ward, Balaghat, Railway Station Road, Madhya Pradesh-481001 Tan/Pan: Aespk6562K (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, C.A. Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (1). The Present Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 19.12.2023 Order Passed By The Ld. Addl. Commissioner Of Income Tax (Hereinafter Referred As To “Acit”)-12, Delhi, Pertaining To The Assessment Year 2015-16. The Grounds Of Appeal Of The Assessee Are As Under: -

For Appellant: Shri Vijay Bagrecha, C.AFor Respondent: Shri Alok Bhura, Sr. CIT(DR)

Representative (“Ld. AR”, for short) for the assessee informed us that the assessee has opted to settle the aforementioned appeal under Direct Tax Vivad se Vishwas Scheme, 2024 (“DTVSVS”, for short) Page 2 of 3 and that the Designated Authority has already issued Form -1 and Form-2 under DTVSVS

Shushma Verma, Ghaziabad vs. Assessing Officer Ward 2(2)(3) Ghaziabad, Ghaziabad

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

ITA 1334/DEL/2025[2012-13]Status: DisposedITAT Delhi21 Aug 2025AY 2012-13

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year: 2012-13 Sushma Verma Vs. Assessing Officer, 419, Competent House F-14 Ward 2(2)(3) Inner Middle Circle Ghaziabad Connaught Place New Delhi Ghaziabad 110001 Pan No. Aclpv002If (Appellant) (Respondent)

Section 147Section 148Section 151Section 250Section 54F

able to access the email. The assessee in December, 2024 approached the ld. AR regarding the scheme of the Vivad Se Vishwas (VSVS) at that time she came to know that the appeal has already been decided. The assessee has shown the sufficient cause not to file the appeal within

Rohit Jain, Jaipur vs. ITO Ward 3(3) Gurgaon, Gurgaon

Appeal is dismissed as withdrawn, subject to all just exceptions

ITA 5911/DEL/2024[2017-18]Status: DisposedITAT Delhi21 Aug 2025AY 2017-18

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Vs. Income Tax Officer, Sh. Rohit Jain, C/O-Ca R.S. Poonia, D-82B, Ward-3(3), Siwad Area, Krishna Marg, Gurgaon Bapu Nagar, Jaipur, Rajasthan Pan: Amqpj9349B (Appellant) (Respondent) Assessee By Ms. Payal Jhorar, Adv. Department By Sh. Manoj Kumar, Sr. Dr

Section 144

AMQPJ9349B) Respected Members, “With reference to above subject we request you that: - 1. Assessee opted for the DIRECT TAX VIVAD SE VISHWAS SCHEME, 2024 (DTVSV-2024) and submitted Form No. 1 on 20.12.2024. 2. That further, appellant received Form No. 2 under VSVS Scheme on 15.01.2025 from the Income ... dated 29.01.2025, as per Form No. 2 With reference to above subject we request you that:- 1. Assessee opted for the DIRECT TAX VIVAD SE VISHWAS SCHEME, 2024 (DTVSV-2024) and submitted Form No. 1 on 20.12.2024. 2. That further, appellant received Form No. 2 under VSVS Scheme

Hans Raj, Palwal vs. Income Tax Office Ward 1(3), Faridabad

In the result, the applicant/assessee is allowed to withdraw

ITA 2931/DEL/2024[2010-11]Status: DisposedITAT Delhi21 Aug 2025AY 2010-11

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2010-11 Hans Raj, Vs. Ito, B1/R, Near Sanatan Dharam Ward-1(3), Mandir, New Colony, Palwal Faridabad Pin: 121 102 (Haryana) Pan :Agbpr4470N (Appellant) (Respondent)

Section 143(3)Section 250

appeal as the assessee has opted to settle the dispute relating to tax arrears for assessment year under consideration under the ‘Vivad Se Vishwas Scheme, 2024’. Copies of Form Nos. 1 & 2 were filed. 3. Learned DR did not object to the same. 4. In view of above, we accept ... assessee for withdrawal of the appeal. However, if the dispute relating to tax arrears is not ultimately resolved in terms of the ‘Vivad Se Vishwas Scheme, 2024’, the assessee shall be at liberty to approach the Tribunal for re-institution of the appeal and the Tribunal shall consider such application

Co-Operative Electric Supply Society Ltd., Karimnagar vs. DCIT., Circle-1, Karimnagar

ITA 478/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

Bench: Us:

Section 143(1)Section 143(3)Section 147Section 148Section 36(1)(va)

counterparty on whom the assessments were made based on the decisions as being discussed herein, have opted to avail the benefit. under the Vivad se Vishwas Scheme of 2020 for the entire period from 1999-00 to 2017-18 and a confirmation from the REC is awaited. 7. The Appellant ... subjected to tax in respect of the interest income on the Special Reserve Funds opted for getting the same settled under the Vivad Se Vishwas Scheme, 2020 for the entire period from 1999-2000 to 2017-18. The Ld. AR to support his contention has taken us through the certificate

Co-Operative Electric Supply Society Ltd., Siricilla vs. DCIT., Circle-1, Karimnagar

ITA 411/HYD/2025[2015-16]Status: DisposedITAT Hyderabad20 Aug 2025AY 2015-16

Bench: Us:

Section 143(1)Section 143(3)Section 147Section 148Section 36(1)(va)

Carlsberg India Private Limited, Delhi vs. Deputy Commissioner of Income Tax, TDS Circle, Gurgaon, Gurugram

In the result, the Assessee’s appeal is allowed for statistical purposes

ITA 2935/DEL/2025[2013-14]Status: DisposedITAT Delhi20 Aug 2025AY 2013-14

Bench: Shri Mahavir Singh, Hon'Bleasstt. Year: 2013-14 Carlsberg India Private Limited, Vs. Dcit, Tds Circle 4Th Floor, Rectangel No. 1, Gurugram, Commercial Complex, Haryana D-4, Saket, New Delhi – 17 (Pan: Aajcs8454J) (Appellant) (Respondent) Appellant By : Shri S.K. Aggarwal, Ca Respondent By : Shri Sangeet Bansal, Sr. Dr Date Of Hearing 06.08.2025 Date Of Pronouncement 20.08.2025

For Appellant: Shri S.K. Aggarwal, CAFor Respondent: Shri Sangeet Bansal, Sr. DR

Section 201(1)Section 250

against the order passed u/s. 201(1)/201(1A) of the Act, by erroneously considering the matter is settled under the Direct Tax Vivad Se Vishwas Act, 2020. 1.2 The order passed by the CIT(A) is bad in law and deserve to be set aside and fair opportunity ... /NFAC who vide its order dated 2.12.2021 has dismissed the appeal exparte by wrongly stated that the appellant had opted for Direct Tax Vivad Se Vishwas Act, 2020, without adjudicating the merits of the case, however, the appellant never opted for VSVS Scheme. On this wrong finding

Kachchh Hospitality Private Limited (Formerly Known As Sanghi Infrastructure Limited ), Ahmedabad vs. The Income Tax Officer, Ward-4(1)(1), Ahmedabad

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 647/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad19 Aug 2025AY 2013-14

Bench: The Ld. Cit During Revision Proceedings. Therefore Requested To Condone The Delay & Set-Aside The Matter Back To The File Of Jurisdictional Assessing Officer To Consider The Same & Pass Orders On Merits Of The Case.

Section 143(3)

heard the rival submissions and perused the materials available on record. Ld. CIT(A) dismissed the appeal by holding that the assessee availed Vivad Se Vishwas Scheme, 2020 vide application dated 21-09-2020. Whereas the assessee submitted that the Vivad Se Vishwas scheme opted by the assessee was against