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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

ITO, Ward- 4(2), New Delhi vs. Bansal Kaithal Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 4765/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Dec 2021AY 2012-13

Bench: Shri Anil Chaturvedi & Shri K. N. Charyassessment Year: 2012-13

Assessment Year 2012-13. 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 2 ITA No.4765/Del./2017

Sunita Arora, Faridabad vs. ITO, Ward- II(4), Faridabad

In the result, the appeal is dismissed as withdrawn

ITA 949/DEL/2020[2011-12]Status: DisposedITAT Delhi22 Dec 2021AY 2011-12

Bench: Shri Saktijit Deyassessment Year: 2011-12

assessee, on instruction, sought permission for withdrawal of the appeal as the assessee has opted for settling the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. A letter dated 17.12.2021, to this effect, filed by learned counsel is also kept on record. 3. Learned Departmental Representative ... material on record, I find that the assessee has opted for settling the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. Further, in pursuance to certificate issued in Form No. 3 by the designated authority, the assessee has also paid

Surendra Kapoor HUF, Faridabad vs. ITO Ward - II(4), Faridabad

In the result, the appeal is dismissed as withdrawn

ITA 948/DEL/2020[2011-12]Status: DisposedITAT Delhi22 Dec 2021AY 2011-12

Bench: Shri Saktijit Deyassessment Year: 2011-12

assessee, on instruction, sought permission for withdrawal of the appeal as the assessee has opted for settling the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. A letter dated 17.12.2021, to this effect, filed by learned counsel is also kept on record. 3. Learned Departmental Representative ... material on record, I find that the assessee has opted for settling the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. Further, in pursuance to certificate issued in Form No. 3 by the designated authority, the assessee has also paid

Indu Rani Punj, New Delhi vs. ACIT, Circle-53(1), New Delhi

In the result, the captioned appeal is dismissed as withdrawn

ITA 7916/DEL/2018[2015-16]Status: DisposedITAT Delhi22 Dec 2021AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No. 7916/Del/2018 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2015-16) वष" Indu Rani Punj बनाम/ Acit बनाम बनाम बनाम 10, Prithvi Raj Road, Circle- 53 (1) Vs. New Delhi-110011 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aajpp5711C (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By Shri Subodh Gupta, Ca : ""यथ" क" ओर से / Shri T. Kipgen, Cit Dr Respondent By : सुनवाई क" तारीख / Date Of 21/12/2021 Hearing घोषणा क" तारीख /Date Of 22 /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 19.01.2021 filed by assessee, it is submitted that assessee does not seek to pursue the said appeal owing

Epicu Agro Products P.Ltd, New Delhi vs. DCIT, Central Circle-1, Faridabad

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

ITA 4440/DEL/2019[2012-13]Status: DisposedITAT Delhi21 Dec 2021AY 2012-13

Bench: Shri R.K. Panda & Shri N. K. Choudhry[Assessment Year: 2012-13] M/S Epicu Agro Product Dcit, Pvt. Ltd., Central Circle-1, G-40, Ashok Vihar, Vs Faridabad Phase-1, New Delhi-110052 Pan-Aabce3815H Assessee Revenue

Section 5(1)

relating to the tax arrears for the assessment year 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. 3. Learned Sr. DR has no objection. 4. In view of the above, we accept the request

Innovative Cafes LLP, New Delhi vs. ITO, Ward-33(2), New Delhi

In the result, appeal of the assessee is dismissed

ITA 8164/DEL/2018[2015-16]Status: DisposedITAT Delhi21 Dec 2021AY 2015-16

Bench: Shri C. N. Prasad & Shri Pradip Kumar Kedia[Assessment Year : 2015-16]

Section 143(3)

assessee has moved an application dated 20/12/2021 thereby stating that the assessee is interested 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 09/02/2021 and consider this letter as withdrawal

Scc Cargo P.Ltd, New Delhi vs. ACIT, Circle-9(1), New Delhi

The appeal is dismissed as withdrawn

ITA 7343/DEL/2019[2010-11]Status: DisposedITAT Delhi20 Dec 2021AY 2010-11

Bench: Shri Saktijit Deyassessment Year: 2010-11

permission for withdrawal of the appeal as the assessee has opted for settling the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. 3. Learned Departmental Representative did not express any objection to the request of the assessee. 2 4. Having considered rival submissions ... materials available on record, I find that the assessee has opted for settling the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. In pursuance to the declaration filed by the assessee, the designated authority has issued certificate in Form No. 3 and the assessee

Deevin Seismic Systems Pvt. Ltd., New Delhi vs. ITO, Ward-1(2), Faridabad

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

ITA 4337/DEL/2019[2012-13]Status: DisposedITAT Delhi20 Dec 2021AY 2012-13

Bench: Shri R. K. Pandaa N D Shri N. K. Choudhry(Through Video Conferencing)

For Appellant: ShriRajneesh Mathur, C.AFor Respondent: Ms. Sangeetayadav, Sr.D.R

During the course of hearing, the Ld. Counsel for the Assessee 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 theIncome Tax Department has issued Form No. 3 in response to the application filed

Vayoo Nandan Finance Company Pvt Ltd, New Delhi vs. ACIT Circle 26(1), New Delhi

The appeal is dismissed as withdrawn

ITA 4189/DEL/2019[2010-11]Status: DisposedITAT Delhi20 Dec 2021AY 2010-11

Bench: Shri Saktijit Deyassessment Year: 2010-11

assessee, on instruction, sought withdrawal of the appeal as the assessee has opted for settling the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. 2 3. Learned Departmental Representative did not express any objection to the aforesaid request of the assessee. 4. Having considered rival submissions, I find ... that the assessee has opted for settling the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. Accepting assessee’s declaration, the designated authority has issued form No. 5. Thus, essentially, the dispute arising in the appeal has been settled. Therefore, accepting assessee’s request, I permit withdrawal

Tcil Bina Toll Road Ltd, New Delhi vs. ACIT, Circle-25(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 7783/DEL/2018[2015-16]Status: DisposedITAT Delhi20 Dec 2021AY 2015-16

Bench: Shri C. N. Prasad & Shri Pradip Kumar Kedia[Assessment Year : 2015-16]

Before us, the Ld. AR submitted that the assessee has moved an application 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 29/01/2021 and also received From No. 4 dated

ACIT, Circle- 18(1), New Delhi vs. Groupon India P.Ltd (Now Known As Nearbuy India P.Ltd), New Delhi

In the result, the appeals of the Revenue are dismissed

ITA 6282/DEL/2018[2013-14]Status: DisposedITAT Delhi20 Dec 2021AY 2013-14

Bench: Shri C. N. Prasad & Shri Pradip Kumar Kedia[Assessment Year : 2012-13] & [Assessment Year : 2013-14]

Section 3Section 4

respectively. 2. Before us, the Ld. AR submitted that the assessee has moved an application 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 11/01/2021. 3. The letter dated 20th ... captioned Assessment Years, the Respondent had made a declaration in terms of Section 3 and Section 4 of the Direct Tax Vivad se Vishwas Act, 2020. Copy of Form-1 in relation to both the AYs is attached here and marked as Annexure A. Consequent to filing of said declaration

ACIT, Circle- 18(1), New Delhi vs. Groupon India P.Ltd (Now Known As Nearbuy India P.Ltd), New Delhi

In the result, the appeals of the Revenue are dismissed

ITA 6281/DEL/2018[2012-13]Status: DisposedITAT Delhi20 Dec 2021AY 2012-13

Bench: Shri C. N. Prasad & Shri Pradip Kumar Kedia[Assessment Year : 2012-13] & [Assessment Year : 2013-14]

Section 3Section 4

respectively. 2. Before us, the Ld. AR submitted that the assessee has moved an application 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 11/01/2021. 3. The letter dated 20th ... captioned Assessment Years, the Respondent had made a declaration in terms of Section 3 and Section 4 of the Direct Tax Vivad se Vishwas Act, 2020. Copy of Form-1 in relation to both the AYs is attached here and marked as Annexure A. Consequent to filing of said declaration

M B Finmart Pvt. Ltd., New Delhi vs. DCIT, Circle- 16(1), New Delhi

Appeal is dismissed

ITA 4979/DEL/2018[2007-08]Status: DisposedITAT Delhi20 Dec 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Ms. Rinku Singh, Sr.DR
Section 143(3)

opted to settle the dispute relating to the tax 2 ITA No.4979/Del./2018 arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. 3. Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored by the assessee in case

DCIT, New Delhi vs. M/S Npg Impex Pvt. Ltd., Delhi

In the result, appeal of the Revenue is dismissed as infructuous

ITA 1170/DEL/2017[2010-11]Status: HeardITAT Delhi16 Dec 2021AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Sandeep Gosain

Section 5(2)

assessee has stated that in respect of the dispute in question, the assessee i.e. respondent has opted for settlement under THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 and had already paid due tax as per scheme and Form – 4 was consequently filed on 19.03.2021. It was further submitted that ... order for full and final settlement of tax arrears under section 5(2) r.w.s 6 of the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020) & the Direct Tax Vivad se Vishwas Rules, 2020 was issued on 08.11.2021 vide acknowledgement no.794937471081121. The copy of which has already been placed

M/S. Uttaranchal Ispat Ltd., New Delhi vs. ITO, New Delhi

The appeal is dismissed as withdrawn

ITA 3302/DEL/2016[2010-11]Status: DisposedITAT Delhi16 Dec 2021AY 2010-11

Bench: Sh. N. K. Billaiya & Sh. C.N. Prasad(Through Video Conferencing) Assessment Year: 2010-11 M/S. Uttranchal Ispat Ltd. Ito C/O. Sh. Yash Pal Gupta, Ca Vs Ward- 18 (2) 101, 3Rd Floor, Commercial New Delhi Chambers, Old Rajinder Nagar Market, New Delhi-110060 Pan No.Aaacu6409L (Appellant) (Respondent)

Vide letter dated 22.11.2021 the assessee sought permission to withdraw the appeal as the dispute has been settled under the Vivad Se Vishwas Act, 2020. 3. Noting the contents of the application the appeal is dismissed as withdrawn. 4. Decision announced in the open court in the presence

Mehak Infracon Pvt Ltd, New Delhi vs. ITO Ward - 16(3), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 232/DEL/2020[2012-13]Status: DisposedITAT Delhi13 Dec 2021AY 2012-13

Bench: Shri C. N. Prasad[Assessment Year : 2012-13] Mehak Infracon P. Ltd. Vs Ito 302, Dhaka Chamber, 2068/39, Ward-16 (3) Naiwala, Karol Bagh, New Delhi C. R. Building Aafcm9307E New Delhi Appellant Respondent Appellant By Shri Rajneesh Bihar Mathur, Ca Respondent By Shri Om Prakash, Sr. Dr Date Of Hearing 13.12.2021 Date Of Pronouncement 13.12.2021

Before us, the Ld. AR submitted that the assessee has moved an application 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 30/12/2020. 3. In view of the aforesaid facts

Rajesh Kumar Sharma, New Delhi vs. ITO, Ward- 69(5), New Delhi

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

ITA 3838/DEL/2018[2012-13]Status: HeardITAT Delhi13 Dec 2021AY 2012-13

Bench: Shri Rama Kant Panda & Shri Kul Bharat[Assessment Year : 2012-13]

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

ITO, Ward-21(3), New Delhi vs. Rochelle Builders P.Ltd, New Delhi

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

ITA 3724/DEL/2018[2012-13]Status: DisposedITAT Delhi13 Dec 2021AY 2012-13

Bench: Shri Rama Kant Panda & Shri Kul Bharat[Assessment Year : 2012-13]

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 dated 18th November

Veer Bhan Sharma, Faridabad vs. ITO, Faridabad

Appeal is dismissed

ITA 5397/DEL/2016[2013-14]Status: DisposedITAT Delhi13 Dec 2021AY 2013-14

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: None (Written Application)For Respondent: Shri Umesh Takyar, Sr.DR
Section 143(3)

opted to settle the dispute relating to the tax arrears for the assessment year under consideration 2 ITA No.5397/Del./2016 under the “Vivad Se Vishwas Scheme, 2020” and has filed Form 5 duly approved by the Designated Authority on 23.07.2020. 3. Keeping in view the aforesaid facts, present appeal

Wizaman Impex P.Ltd, New Delhi vs. ACIT, Circle-27(2), New Delhi

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

ITA 8176/DEL/2018[2015-16]Status: DisposedITAT Delhi07 Dec 2021AY 2015-16

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2015-16

For Appellant: Sh. V.K. Dhingra, CAFor Respondent: Sh. Anil Gandhi, Sr. DR
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