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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

Coronation Builders & Engineers Pvt Ltd, New Delhi vs. ACIT (OSD) Ward -6(3), New Delhi

In the result, appeal of the assessee is dismissed

ITA 8850/DEL/2019[2011-12]Status: DisposedITAT Delhi25 Oct 2021AY 2011-12

Bench: Sh. Anil Chaturvedi(Through Video Conferencing) M/S. Coronation Builders Vs. Acit (Osd) & Engineers Pvt. Ltd. Ward – 6(3) A-203, Shree Ganesh New Delhi Apartments, 93, Patparganj, New Delhi-110092 Pan : Aabcc 8667 R (Appellant) (Respondent) Assessee By --None-- Revenue By Ms. Sangeeta Yadav, Sr. D.R. Date Of Hearing: 25.10.2021 Date Of Pronouncement: 25.10.2021 Order Per Anil Chaturvedi, Am:

Before me, assessee has moved an application dated 7th October 2021 wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration 2 (Form-1) and undertaking (Form-2) Scheme and department had issued Form-5. The assessee therefore seeks

Delhivery Pvt. Ltd., New Delhi vs. DCIT, Circle- 7(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 2724/DEL/2019[2015-16]Status: DisposedITAT Delhi25 Oct 2021AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Amit Shuklaasstt. Year : 2015-16

For Appellant: Shri Sumit Seth, CAFor Respondent: Shri Harpal Singh, Sr. 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. 3 has already been obtained. 3. Learned Sr. DR has no objection for withdrawal

Prime Time India Ltd., New Delhi vs. ITO, Ward- 20(1), New Delhi

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 7566/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Oct 2021AY 2014-15

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2014-15 Prime Time India Ltd., Vs Ito, 32, Golf Links, Ward-20(1), New Delhi. New Delhi. Pan : Aaacp8083F (Appellant) (Respondent) Assessee By : Shri Aditya Chhayed, Advocate Revenue By : Shri Munish Kumar, Cit, Dr Date Of Hearing : 25.10.2021 Date Of Pronouncement : 25.10.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 01.11.2018 Of The Cit(A)-Xxv, New Delhi, Relating To The Assessment Year 2014- 15. 2. The Ld. Counsel For The Assessee, At The Time Of Hearing, Sought Withdrawal Of The Appeal Filed By The Assessee Stating 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. The Assessee Has Also Enclosed Copy Of Form No.3 Obtained From The Department. He Accordingly Submitted That This Appeal May Be Allowed To Be Withdrawn. 3. In Absence Of Any Objection From The Side Of The Ld. Dr, The Request Of The Assessee For Withdrawal Of The Appeal Is Allowed. Accordingly, The Appeal Filed By The Assessee Is Dismissed. 4. In The Result, The Appeal Filed By The Assessee Is Dismissed As Withdrawn.

For Appellant: Shri Aditya Chhayed, AdvocateFor Respondent: Shri Munish Kumar, CIT, DR

stating 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. The assessee has also enclosed copy of Form No.3 obtained from the Department. He accordingly submitted that this appeal may be allowed

Ravinder Kumar Bhutani, Delhi vs. ACIT, Circle-47(1), New Delhi

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

ITA 7228/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Oct 2021AY 2014-15

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2014-15 Ravinder Kumar Bhutani, Vs Acit, 4868, 1St Floor, Ganesh Bazar, Circle-47(1), Cloth Market, New Delhi. Delhi. Pan : Aampb4360Q (Appellant) (Respondent) Assessee By : Shri Aditya Gupta, Ca Revenue By : Shri Atiqu Ahmed, Sr. Cit, Dr Date Of Hearing : 25.10.2021 Date Of Pronouncement : 25.10.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 30.08.2018 Of The Cit(A)-16, New Delhi, Relating To The Assessment Year 2014-15. 2. The Ld. Counsel For The Assessee, At The Time Of Hearing, Sought Withdrawal Of The Appeal Filed By The Assessee Stating 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. The Assessee Has Also Enclosed Copy Of Form No.3 Obtained From The Department. He Accordingly Submitted That This Appeal May Be Allowed To Be Withdrawn. 3. In Absence Of Any Objection From The Side Of The Ld. Dr, The Request Of The Assessee For Withdrawal Of The Appeal Is Allowed. Accordingly, The Appeal Filed By The Assessee Is Dismissed. 4. In The Result, The Appeal Filed By The Assessee Is Dismissed As Withdrawn.

For Appellant: Shri Aditya Gupta, CAFor Respondent: Shri Atiqu Ahmed, Sr. CIT, DR

stating 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. The assessee has also enclosed copy of Form No.3 obtained from the Department. He accordingly submitted that this appeal may be allowed

Rishi Parti, Delhi vs. ACIT, Central-12(1), New Delhi

Appeal is dismissed

ITA 7177/DEL/2018[201`4-15]Status: DisposedITAT Delhi25 Oct 2021

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. Girish Agarwal, CAFor Respondent: Sh. Atique Ahmed, Sr. DR

ground 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” and has filed necessary Form 1 & 2 with the Tax Department, which was accepted and processed vide Form 3 issued

Takshaka Design Pvt. Ltd., New Delhi vs. ITO, Ward- 25(1), New Delhi

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

ITA 7106/DEL/2018[2012-13]Status: DisposedITAT Delhi25 Oct 2021AY 2012-13

Bench: Shri N.K Billaiya & Shri K. Narasimha Charyassessment Year: 2012-13

For Appellant: Sh. Pradeep Kumar Jha, CAFor Respondent: Sh. N.K. Bansal, 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

DCIT, Circle-25(1), New Delhi vs. The State Trading Corporation of India Ltd., New Delhi

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

ITA 4329/DEL/2018[2013-14]Status: DisposedITAT Delhi25 Oct 2021AY 2013-14

Bench: Shri N.K Billaiya & Shri K. Narasimha Charyassessment Year: 2013-14

For Appellant: Sh. H.K. Chaudhery, CIT(DR)For Respondent: Ms. Deepti . John
Section 5(1)

withdrawn, as 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

Naveen Kumar Varshneya, Bangalore vs. ITO, Ward- 7(3), New Delhi

The appeal is dismissed as withdrawn

ITA 6904/DEL/2019[2010-11]Status: DisposedITAT Delhi21 Oct 2021AY 2010-11

Bench: Sh. N. K. Billaiya(Through Video Conferencing) Assessment Year: 2010-11 Naveen Kumar Varshneya Ito 20165, Prestige Shanti Vs Ward- 7 (3) Niketan, Near Itpl, New Delhi Whitefield, Bangalore Pan No.Afjpv7128Q (Appellant) (Respondent)

A.Y.2010-11. 2. Vide email dated 19.10.2021 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

Raju Bansal, New Delhi vs. DCIT, Central Circle- II, Faridabad

In the result, the appeal of the assessee is partly allowed

ITA 7066/DEL/2018[2013-14]Status: DisposedITAT Delhi21 Oct 2021AY 2013-14

Bench: Shri N.K.Billaiya & Shri Kul Bharat

Section 271A

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”. Form No.5 issued by the Department is also enclosed with the application seeking withdrawal of the appeal. 5. In view

Urmil Rathi, New Delhi vs. ACIT, Central Circle- 16, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 7011/DEL/2018[2014-15]Status: DisposedITAT Delhi21 Oct 2021AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 7011/Del/2018 : Asstt. Year : 2014-15 Urmil Rathi, Vs Acit, 24, Sadhna Enclave, Malviya Central Circle-16, Nagar, New Delhi-110017 New Delhi (Appellant) (Respondent) Pan No. Aahpr9561N Assessee By : Sh. Ashish Goel, Ca Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 21.10.2021 Date Of Pronouncement: 21.10.2021

For Appellant: Sh. Ashish Goel, CAFor Respondent: Sh. H. K. Choudhary, CIT DR

outset, it was brought to the notice of bench by the ld. AR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 & 2 and Form 3 have been issued by the designated authority. 3. Keeping in view

ACIT, Central Circle- 25, New Delhi vs. Suncity Projects Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6938/DEL/2018[2010-11]Status: DisposedITAT Delhi21 Oct 2021AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6938/Del/2018 : Asstt. Year : 2010-11 Acit, Vs Suncity Projects Pvt. Ltd., Central Circle-25, Lgf-10, Vasant Square Mall, New Delhi Plot-A, Sector-B, Pocket-5, Community Centre, Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aabcs8906K Assessee By : Sh. Ashish Goel, Ca Revenue By : Sh. Ratan Singh, Sr. Dr Date Of Hearing: 21.10.2021 Date Of Pronouncement: 21.10.2021

For Appellant: Sh. Ashish Goel, CAFor Respondent: Sh. Ratan Singh, Sr. DR

outset, it was brought to the notice of bench by the ld. AR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 & 2 and Form 3 have been issued by the designated authority. 3. Keeping in view

Raju Bansal, New Delhi vs. DCIT, Central Circle- II, Faridabad

In the result, the appeal of the assessee is partly allowed

ITA 6449/DEL/2018[2012-13]Status: DisposedITAT Delhi21 Oct 2021AY 2012-13

Bench: Shri N.K.Billaiya & Shri Kul Bharat

Section 271A

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”. Form No.5 issued by the Department is also enclosed with the application seeking withdrawal of the appeal. 5. In view

Ashok Kumar, Ghaziabad vs. ITO, Ward- 1(1), Ghaziabad

In the result, the appeal of the assessee is dismissed

ITA 5905/DEL/2018[2013-14]Status: DisposedITAT Delhi21 Oct 2021AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5905/Del/2018 : Asstt. Year : 2013-14 Ashok Kumar, Vs Income Tax Officer, L.M. Agarwal & Co., Ca Ward-1(1), Ka-32, Kavi Nagar, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan No. Adppk0902M Assessee By : Sh. Deepanshu Agarwal, Ca Revenue By : Sh. Sanjay Tripathi, Sr. Dr Date Of Hearing: 21.10.2021 Date Of Pronouncement: 21.10.2021

For Appellant: Sh. Deepanshu Agarwal, CAFor Respondent: Sh. Sanjay Tripathi, Sr. DR

outset, it was brought to the notice of bench by the ld. AR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 & 2 and Form 3 have been issued by the designated authority. 3. Keeping in view

Antique Texfeb Pvt. Ltd., New Delhi vs. DCIT, Circle- 2(2), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 5085/DEL/2018[2014-15]Status: DisposedITAT Delhi21 Oct 2021AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5085/Del/2018 : Asstt. Year : 2014-15 Antique Texfeb Pvt. Ltd., Vs Dcit, H.No. 1032, Kh No. 66, Gali No. 33, Circle-2(2), Jafrabad, New Delhi-110053 New Delhi-110002 (Appellant) (Respondent) Pan No. Aagca7223G Assessee By : None Revenue By : Sh. Sanjay Tripathi, Sr. Dr Date Of Hearing: 21.10.2021 Date Of Pronouncement: 21.10.2021

For Appellant: NoneFor Respondent: Sh. Sanjay Tripathi, Sr. DR

outset, it was brought to the notice of bench by the ld. AR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 & 2 and Form 5 have been issued by the designated authority. 3. Keeping in view

Hospital Management Group Orthonova, New Delhi vs. ITO, Ward- 37(2), New Delhi

In the result, the appeals of the assessee are dismissed

ITA 6424/DEL/2017[2013-14]Status: DisposedITAT Delhi21 Oct 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Rohit Gupta, CAFor Respondent: Shri Umesh Takyar,, Sr. 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. 3 has already been obtained. 3. Learned Sr. DR has no objection for withdrawal

Hospital Management Group Orthonova, New Delhi vs. ITO, Ward- 37(2), New Delhi

In the result, the appeals of the assessee are dismissed

ITA 6423/DEL/2017[2013-14]Status: DisposedITAT Delhi21 Oct 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Rohit Gupta, CAFor Respondent: Shri Umesh Takyar,, Sr. 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. 3 has already been obtained. 3. Learned Sr. DR has no objection for withdrawal

Contentra Technologies India Pvt. Ltd., New Delhi vs. ITO, Ward- 6(3), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 2083/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Oct 2021AY 2013-14

Bench: Ms. Suchitra Kamble & Dr. B. R. R. Kumar

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 05/04/2021. 3. In view of the aforesaid facts

Rajeev Kariwala, Delhi vs. ITO, Ward-19(1), New Delhi

In the result, the appeal of assessee is dismissed

ITA 6444/DEL/2018[2015-16]Status: DisposedITAT Delhi14 Oct 2021AY 2015-16

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing] Assessment Year: 2015-16

assessee has opted to settle the dispute 2 relating to the tax arrears for the assessment year under consideration, under the “Vivad Se Vishwas Scheme, 2020”. The Form No.3 has been received by the assessee, which is placed on record. The learned counsel, therefore, seeks permission to withdraw the appeal

ITO, Ward- 3(3), New Delhi vs. Ashoka Distellers and Chemicals Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 5541/DEL/2017[2014-15]Status: DisposedITAT Delhi14 Oct 2021AY 2014-15

Bench: Shri G.S.Pannu & Shri Kul Bharatassessment Year : 2014-15 Ito, Vs Ashoka Distellers & Chemicals Ward-3(3), Pvt.Ltd., 501, Chiranjeev Tower, New Delhi. 41 Nehru Place, New Delhi-110019. Pan-Aaaca4962E Appellant Respondent Appellant By Mrs. Alka Gautam, Sr.Dr Respondent By Sh. Rahul Chaurasia, Ca Date Of Hearing 14.10.2021 Date Of Pronouncement 14.10.2021

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

Anup Jain, Gurgaon vs. ITO, Ward- 1(2), Gurgaon

The appeal is allowed and the appeal of the assessee is dismissed as withdrawn

ITA 5283/DEL/2019[2014-15]Status: DisposedITAT Delhi13 Oct 2021AY 2014-15

Bench: Shri R.K. Panda

For Appellant: -None-For Respondent: Sh. R.K. Gupta, Sr. DR

assessee requesting to withdraw the appeal on the ground that 2 ITA.No.5283/Del./2019 Shri Anup Jain, Gurgaon. assessee has opted for VIVAD SE VISHWAS SCHEME, 2020 and has filed Form No.3 issued by the Department. 3. In view of the above and in the absence of any objection from