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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

Sudhanshu Rathi, Delhi vs. DCIT, Central Circle, Noida

In the result, these appeals are dismissed

ITA 5517/DEL/2018[2011-12]Status: DisposedITAT Delhi03 Jan 2022AY 2011-12

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Deepesh Garg, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT(DR)
Section 143(3)Section 153Section 153ASection 153D

each other.” (B) At the time of hearing, the learned Counsel for the Assessee informed us that the assessee has filed application for Vivad Se Vishwas Scheme, 2020 (“VSVS”, for short). He drew our attention to e-mail dated 03.01.2022 filed from assessee’s side in Income Tax Appellate Tribunal

Sudhanshu Rathi, Delhi vs. DCIT, Central Circle, Noida

In the result, these appeals are dismissed

ITA 5515/DEL/2018[2009-10]Status: DisposedITAT Delhi03 Jan 2022AY 2009-10

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Deepesh Garg, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT(DR)
Section 143(3)Section 153Section 153ASection 153D

each other.” (B) At the time of hearing, the learned Counsel for the Assessee informed us that the assessee has filed application for Vivad Se Vishwas Scheme, 2020 (“VSVS”, for short). He drew our attention to e-mail dated 03.01.2022 filed from assessee’s side in Income Tax Appellate Tribunal

ACIT, Jaipur vs. Bharti Hexacom, Jaipur

In the result, the appeal of the revenue is dismissed

ITA 1575/DEL/2019[2012-13]Status: DisposedITAT Delhi30 Dec 2021AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri C.N. Prasadasstt. Year : 2012-13

For Appellant: Shri Suhit Agarwal, CAFor Respondent: Shri Satpal Gulati, CIT(DR)

ground that he has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020 and certificate to this effect in Form No. 5 has already been obtained. 3. Learned CIT (DR) has no objection for withdrawal ... appeal. 4. In view of the above and since the dispute in appeal is settled under Vivad Se Vishwas the appeal of the revenue became infructuous. Accordingly the appeal is dismissed as infructuous. 5. In the result, the appeal of the revenue is dismissed. Order pronounced in the open court

Sanjeev Gupta & Family (HUF), New Delhi vs. DCIT, Central Circle, Meerut

In the result, the appeal of the assessee is dismissed

ITA 8133/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Dec 2021AY 2013-14

Bench: Shri Kul Bharat & Shri B.R.R. Kumar

For Appellant: Sh. J.P.Sharma, CAFor Respondent: Sh. Umesh Takyar, Sr. DR

brought to the notice of bench by the ld. Sr. DR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act, 2020”. 3. Assessee has opted for the Vivad se Vishwas Scheme. The Ld. Pr.CIT has already issued Form 5 reflecting the payment

M/S. Rita Plastics Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, instant appeal of the Assessee stand dismissed as withdrawn

ITA 664/DEL/2019[2013-14]Status: HeardITAT Delhi29 Dec 2021AY 2013-14

Bench: Shri Anil Chaturvedia N D Shri N. K. Choudhry(Through Video Conferencing)

For Appellant: Shri Dharender Kumar, C. AFor Respondent: Shri Atiq Ahmed, Sr. D. R
Section 143(3)

withdrawal of the appeal. 3. During the course of hearing, it was submitted that since the Assessee has availed the immunity scheme i.e; Vivad Se Vishwas under The Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No. 3 in response to the application

Kaling Offset Pvt. Ltd., New Delhi vs. ITO Ward - 14(1), New Delhi

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

ITA 5371/DEL/2019[2009-10]Status: DisposedITAT Delhi28 Dec 2021AY 2009-10

Bench: Shri Kul Bharat

Section 5(1)

stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Kaling Offset Pvt. Ltd., New Delhi vs. ITO Ward - 14(1), New Delhi

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

ITA 5370/DEL/2019[2008-09]Status: DisposedITAT Delhi28 Dec 2021AY 2008-09

Bench: Shri Kul Bharat

Section 5(1)

stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Chetna Bisht, Ghaziabad vs. ITO Ward -1(2), Ghaziabad

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

ITA 5130/DEL/2019[2009-10]Status: DisposedITAT Delhi28 Dec 2021AY 2009-10

Bench: Shri Kul Bharat[Assessment Year : 2009-10] Chetna Bisht, Vs Ito, F.No.5/4, Gulmohar Road, Ward-1(2), Shipra Suncity, Indirapuram, Ghaziabad. Ghaziabad-201010. Pan-Aplpb1602B Appellant Respondent Appellant By Sh. Sunil Kumar Tyagi, Ca Respondent By Sh. Om Prakash, Sr.Dr Date Of Hearing 28.12.2021 Date Of Pronouncement 28.12.2021

Section 5(1)

stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Ritu Tayal, New Delhi vs. ITO, Ward-60(1), New Delhi

In the result, instant appeal of the Assessee stand dismissed as withdrawn

ITA 15/DEL/2019[2015-16]Status: HeardITAT Delhi27 Dec 2021AY 2015-16

Bench: Shri Anil Chaturvedia N D Shri N. K. Choudhry(Through Video Conferencing)

For Appellant: N o n eFor Respondent: Shri Atiq Ahmed, Sr. D. R
Section 143(3)

behalf of the Assessee. During the course of hearing, it was submitted that since the Assessee has availed the immunity scheme i.e; Vivad Se Vishwas under The Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No. 5 in response to the application filed

M/S. Victora Automotive Inc., Faridabad vs. Addl.CIT, Faridabad

In the result, appeal of the assessee is dismissed

ITA 6471/DEL/2014[2008-09]Status: HeardITAT Delhi27 Dec 2021AY 2008-09

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudhary(Through Video Conferencing) M/S. Victora Automotive Vs. The Acit Inc, Plot No.176, Range – 2, Sector – 25, Faridabad Faridabad

Assessment Year 2008-09. 2. Before us, assessee has moved an application wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form-1) and undertaking (Form-2) Scheme and department had issued Form-3. The assessee therefore seeks

Pankaj Mangat HUF, New Delhi vs. ITO Ward - 40(2), New Delhi

In the result, appeal of the assessee is dismissed

ITA 1140/DEL/2020[2015-16]Status: DisposedITAT Delhi24 Dec 2021AY 2015-16

Bench: Shri R. K. Panda & Sh. Narender Kumar Choudhary

submitted that the assessee has moved an application dated 13th December, 2021 to resolve the pending issue through Direct Tax “Vivad se Vishwas Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and received Form No. 3 dated 19/10/2020. 3. In view of the aforesaid facts

Shann Mangat HUF, New Delhi vs. ITO Ward - 40(2), New Delhi

In the result, appeal of the assessee is dismissed

ITA 1095/DEL/2020[2015-16]Status: DisposedITAT Delhi24 Dec 2021AY 2015-16

Bench: Shri R. K. Panda & Sh. Narender Kumar Choudhary

submitted that the assessee has moved an application dated 13th December, 2021 to resolve the pending issue through Direct Tax “Vivad se Vishwas Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and received Form No. 3 dated 31.12.2020. 3. In view of the aforesaid facts

Fulcrum Technologies Inc., Usa vs. ACIT, International Taxation- 1(3)(1), New Delhi

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

ITA 8969/DEL/2019[2016-17]Status: HeardITAT Delhi24 Dec 2021AY 2016-17

Bench: Shri R.K. Panda & Shri N. K. Choudhry[Assessment Year: 2016-17] Fulcrum Technologies Inc. Acit, 110, Union Street, Suite Circle International Tax- 210, Seattle, Wa-98101, Vs 1(3)(1), United States Of America, Civic Centre, Seattle, Wa-98101 New Delhi-110002 Pan-Aaccf6709J Assessee Revenue

Section 5(1)

ground that assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Yogesh Gambhir, New Delhi vs. ACIT CC-19, New Delhi

In the result, appeal of the assessee is dismissed

ITA 7609/DEL/2019[2015-16]Status: DisposedITAT Delhi24 Dec 2021AY 2015-16

Bench: Shri R. K. Panda & Sh. Narender Kumar Choudhary

submitted that the assessee has moved an application dated 14th December, 2021 to resolve the pending issue through Direct Tax “Vivad se Vishwas Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and received Form No. 3 dated 30/01/2021. It is seen that the assessee has also

Vandana Mangat, New Delhi vs. ITO Ward - 13(3), New Delhi

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

ITA 6274/DEL/2019[2015-16]Status: DisposedITAT Delhi24 Dec 2021AY 2015-16

Bench: Shri R.K. Panda & Shri N. K. Choudhry[Assessment Year: 2015-16] Ms. Vandana Mangat, Ito, Am-195, First & Second Ward-13(3), Floor, Shalimar Bagh, Vs New Delhi Delhi-110088 Pan-Adtpm4345E Assessee Revenue

Section 5(1)

ground that assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Subhash Chander Khanna, New Delhi vs. ITO Ward - 50(3), New Delhi

In the result, appeal of the assessee is dismissed

ITA 4470/DEL/2019[2007-08]Status: DisposedITAT Delhi24 Dec 2021AY 2007-08

Bench: Shri R. K. Panda & Sh. Narender Kumar Choudhary

Section 5(2)

submitted that the assessee has moved an application dated 14th December, 2021 to resolve the pending issue through Direct Tax “Vivad se Vishwas Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and received Form No. 3. A certificate to this effect under Section ... Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. 3. In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned

Yogesh Gambhir, Delhi vs. ACIT CC-19, New Delhi

In the result, appeal of the assessee is dismissed

ITA 3726/DEL/2019[2015-16]Status: DisposedITAT Delhi24 Dec 2021AY 2015-16

Bench: Shri R. K. Panda & Sh. Narender Kumar Choudhary

submitted that the assessee has moved an application dated 14th December, 2021 to resolve the pending issue through Direct Tax “Vivad se Vishwas Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and received Form No. 3 dated 30/01/2021. It is seen that the assessee has also

M/S Steel Shoes Pvt. Ltd., New Delhi vs. Pr. CIT-8, New Delhi

In the result, appeal of the assessee is dismissed

ITA 3361/DEL/2017[2010-11]Status: DisposedITAT Delhi24 Dec 2021AY 2010-11

Bench: Shri R. K. Panda & Sh. Narender Kumar Choudhary

appeared and submitted that the assessee has moved an application dated 01st December, 2021 to resolve the pending issue through Direct Tax “Vivad se Vishwas Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and received Form No. 3 dated 12.04.2021 and submitted Form No. 4 also

Mumbai Jnpt Port Road Cp. Ltd, New Delhi vs. Addl.CIT, Special Range-6, New Delhi

Appeal is dismissed

ITA 1051/DEL/2019[2014-15]Status: HeardITAT Delhi23 Dec 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Gaurav Agarwal, CAFor Respondent: Ms. Rinku Singh, Sr.DR
Section 143(3)

opted to settle the dispute relating to the tax arrears for the assessment year under 2 ITA No.1051/Del./2019 consideration under the “Vivad Se Vishwas Scheme, 2020” and has filed Forms 1 & 2 with the Tax Department, which was accepted and processed vide Form 3 issued by the Tax Department

Kiran Devi Jhawar, Faridabad vs. ITO, Ward-1, Faridabad

In the result, the captioned appeal is dismissed as withdrawn

ITA 1192/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Dec 2021AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No. 1192/Del/2018 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2014-15) वष" Kiran Devi Jhawar बनाम/ Ito बनाम बनाम बनाम 191, Mig Housing Board Ward-1 Vs. Colony, Sector-10, Faridabad Faridabad -121006 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acppj9415P .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By Shri A. K. Singhal, Ca : ""यथ" क" ओर से / Shri Kumar Padmapani Bora, Sr. Dr Respondent By : सुनवाई क" तारीख / Date Of 23/12/2021 Hearing घोषणा क" तारीख /Date Of 23 /12/2021 Pronouncement आदेश/O R D E R

captioned assessee has sought to withdraw the appeal listed above on the ground that assessee has opted to avail benefits of ‘Vivad se Vishwas Scheme, 2020’ (VSV). As per letter dated 23.12.2021 filed by assessee, it is submitted that assessee does not seek to pursue the said appeal owing