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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

Ruchi Aggarwal, Gurgaon vs. ITO, Ward- 3(3), Gurgaon

The appeal is allowed and the appeal of the assessee is dismissed as withdrawn

ITA 5282/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.5282/Del./2019 Smt. Ruchi Aggarwal, 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

Vatsala Impex P.Ltd, New Delhi vs. ITO, Ward-26(2), New Delhi

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

ITA 4352/DEL/2019[2010-11]Status: DisposedITAT Delhi13 Oct 2021AY 2010-11

Bench: Shri R.K. Panda

For Appellant: Shri Santosh Pathak, C.AFor Respondent: Sh. R.K. Gupta, Sr. DR

Assessee filed an application seeking for withdrawal of the appeals on the ground that assessee has opted for settlement of the dispute under VIVAD SE VISHWAS SCHEME, 2020 and the Designated Authority has issued Form No.3 for both the years. The assessee-company has filed Form No.4 ... liberty to the assessee to move an application for restoration of the appeals, in case the issue is not ultimately settled under VIVAD SE VISHWAS SCHEME, 2020. 4. I have heard both the sides. Since the assessee has opted to settle the dispute under VIVAD SE VISHWAS SCHEME

Vatsala Impex P.Ltd, New Delhi vs. ITO, Ward-26(2), New Delhi

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

ITA 4351/DEL/2019[2009-10]Status: DisposedITAT Delhi13 Oct 2021AY 2009-10

Bench: Shri R.K. Panda

For Appellant: Shri Santosh Pathak, C.AFor Respondent: Sh. R.K. Gupta, Sr. DR

Assessee filed an application seeking for withdrawal of the appeals on the ground that assessee has opted for settlement of the dispute under VIVAD SE VISHWAS SCHEME, 2020 and the Designated Authority has issued Form No.3 for both the years. The assessee-company has filed Form No.4 ... liberty to the assessee to move an application for restoration of the appeals, in case the issue is not ultimately settled under VIVAD SE VISHWAS SCHEME, 2020. 4. I have heard both the sides. Since the assessee has opted to settle the dispute under VIVAD SE VISHWAS SCHEME

Vineet Kumar Babbar, Delhi vs. ITO, Ward-47(2), New Delhi

In the result, the appeal is dismissed as withdrawn

ITA 4190/DEL/2017[2011-12]Status: DisposedITAT Delhi13 Oct 2021AY 2011-12

Bench: Smt. Diva Singh & Shri Anadee Nath Misshra

For Appellant: Shri C.S. Anand, AdvFor Respondent: Shri S.N.A. Nazmi, CIT DR
Section 41(1)

application filed by e-mail submits that the assessee seeks to withdraw the present appeal as the dispute has been settled in Vivad se Vishwas Scheme, 2020 and necessary taxes etc. have been paid. Ld. CIT DR Shri Nazmi on perusing the same submitted that he has no objection ... observe that in case it is found by the assessee that the dispute under the appeal is not fully settled under the Vivad se Vishwas Scheme then the assessee will be at liberty to approach the ITAT with a prayer for restoration of this appeal in accordance with law. Page

DCIT, New Delhi vs. M/S Omaxe Ltd., New Delhi

Appeal are dismissed

ITA 79/DEL/2016[2010-11]Status: DisposedITAT Delhi13 Oct 2021AY 2010-11

Bench: Ms Suchitra Kamble & Dr. B. R. R. Kumar & (Through Video Conferencing)

Section 143Section 250Section 253(2)Section 80I

LIBOR + 100 or 200 is concerned, the issue was settled by the assessee before the Income Tax Authorities thereby filing application under “Vivad Se Vishwas Scheme”. Besides this, the CIT(A) has directed the AO/TPO to charge interest rate at the rate of LIBOR+5% on the loan advanced ... LIBOR + 100 or 200 is concerned, the issue was settled by the assessee before the Income Tax Authorities thereby filing application under “Vivad Se Vishwas Scheme”. Besides this, the CIT(A) has directed the AO/TPO to charge interest rate at the rate of LIBOR+5% on the loan advanced

DCIT, New Delhi vs. M/S Omaxe Ltd., New Delhi

Appeal are dismissed

ITA 78/DEL/2016[2009-10]Status: DisposedITAT Delhi13 Oct 2021AY 2009-10

Bench: Ms Suchitra Kamble & Dr. B. R. R. Kumar & (Through Video Conferencing)

Section 143Section 250Section 253(2)Section 80I

LIBOR + 100 or 200 is concerned, the issue was settled by the assessee before the Income Tax Authorities thereby filing application under “Vivad Se Vishwas Scheme”. Besides this, the CIT(A) has directed the AO/TPO to charge interest rate at the rate of LIBOR+5% on the loan advanced ... LIBOR + 100 or 200 is concerned, the issue was settled by the assessee before the Income Tax Authorities thereby filing application under “Vivad Se Vishwas Scheme”. Besides this, the CIT(A) has directed the AO/TPO to charge interest rate at the rate of LIBOR+5% on the loan advanced

Monal Jain, New Delhi vs. ACIT, Circle- 21(2), New Delhi

In the result the appeal of the assessee in ITA

ITA 5913/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Oct 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 2014-15]

For Appellant: Shri Aditya Chhajed, AdvFor Respondent: Shri Gaurav Pundir, Sr. DR

Vide application dated 08.10.2021, the ld. counsel for the assessee sought permission to withdraw the appeal as the quarrel has been settled under Vivad se Vishwas Scheme, 2020. 3. Noting the contents of the application, the appeal is dismissed as withdrawn. 4. In the result the appeal of the assessee

Perfect Homfin P.Ltd, New Delhi vs. ITO, Ward-19(4), New Delhi

The appeal of the assessee is dismissed as withdrawn

ITA 4956/DEL/2018[2010-11]Status: DisposedITAT Delhi11 Oct 2021AY 2010-11

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing] Assessment Year: 2010-11

appeal as it 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 2 has also paid the demand of Rs.86,597/- as per Form No. 3, which is placed on record along with

Jalaj Bajaj, New Delhi vs. ACIT, Circle- 33(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 2506/DEL/2018[2013-14]Status: DisposedITAT Delhi11 Oct 2021AY 2013-14

Bench: Sh. Anil Chaturvedi & Ms. Suchitra Kamble

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. In view of the aforesaid facts

Kavita Gupta, New Delhi vs. ITO, Ward- 63(1), New Delhi

In the result, appeal of the assessee is dismissed

ITA 2312/DEL/2018[2010-11]Status: DisposedITAT Delhi11 Oct 2021AY 2010-11

Bench: Sh. Anil Chaturvedi & Ms Suchitra Kamble(Through Video Conferencing) Kavita Gupta Vs. Ito Akhilesh Kumar, Adv. Ward – 63(1) Chamber No.206-207, New Delhi Ansal “Satyam”, Rdc Raj Nagar, Ghaziabad, Up Pan : Aappg 6870 R (Appellant) (Respondent) Assessee By Ms. Ishita Gupta, C.A. Revenue By Shri M. K. Pandey, Sr. D.R. Date Of Hearing: 11.10.2021 Date Of Pronouncement: 11.10.2021 Order Per Anil Chaturvedi, Am:

Assessment Year 2010-11. 2. Before me, 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 2 (Form-2) Scheme and department had issued Form-3. The assessee therefore seeks

DCIT, Circle- 1(1)(1), International Taxation, New Delhi vs. Asia Satellite Telecommunications Company Ltd., New Delhi

In the result the appeal of the Revenue in ITA

ITA 7368/DEL/2017[2014-15]Status: DisposedITAT Delhi11 Oct 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 2014-15]

For Appellant: Shri Rishab Malhotra, AdvFor Respondent: Shri Gangadhar Panda, CIT- DR
Section 9(1)(vii)

counsel for the assessee that the quarrel relating to entire receipts treated as royalty has been settled under the Vivad se Vishwas Scheme, 2020 and the appeal of the assessee in ITA No. 7117/2017 has been dismissed as withdrawn. Therefore, this appeal of the Revenue should be treated as infructuous ... assessee. In our considered opinion, when the entire income has been offered for taxation and the quarrel has been settled under Vivad se Vishwas Scheme, 2020, then the Revenue should not have any grievance whatsoever. Accordingly, this appeal of the Revenue becomes otiose. 6. In the result the appeal

Ester India Chemicals Pvt. Ltd., New Delhi vs. DCIT, Circle-8(2), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 6389/DEL/2017[2014-15]Status: DisposedITAT Delhi11 Oct 2021AY 2014-15

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6389/Del/2017 : Asstt. Year : 2014-15 Ester India Chemicals Pvt. Ltd., Vs Dcit, Bgjc & Associates Llp, Raj Tower, G-1, Circle-8(2), Alakhnanda, Community Centre, New Delhi-110002 New Delhi-110016 (Appellant) (Respondent) Pan No. Aaace1280F Assessee By : None Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 11.10.2021 Date Of Pronouncement: 11.10.2021

For Appellant: NoneFor Respondent: Sh. Umesh Takyar, 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

Lurgi India International Services Pvt.Ltd., (Formerly Known As Air Liquide Engg. India P. Ltd.), Delhi vs. DCIT, Circle-1(1), Hyd, Hyderabad

In the result, appeal of the assessee is dismissed

ITA 341/HYD/2016[2011-12]Status: DisposedITAT Delhi11 Oct 2021AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Amit Gupta, A. RFor Respondent: Shri Surendra Pal, [CIT] – D.R

time of hearing the assessee submitted that he has opted to settle the dispute involved in the impugned appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020 and has already filed Form Nos. 1 and 2 under the Scheme. Therefore, the appeal of the assessee may be allowed ... found that Form No. 3 has been issued to the assessee by the Department on 18th of January, 2021 under The Direct Tax Vivad Se Vishwas Act, 2020. Therefore, the appeal of the assessee is allowed as withdrawn and hence dismissed. 5. In the result, appeal of the assessee

Gulshan Malik, New Delhi vs. ACIT Circle-63(1), New Delhi

In the result, appeal of the assessee is dismissed

ITA 4837/DEL/2019[2015-16]Status: DisposedITAT Delhi07 Oct 2021AY 2015-16

Bench: Sh. Anil Chaturvedi(Through Video Conferencing) Gulshan Malik Vs. Acit T-236, D.B. Gupta Road, Circle – 63(1) Paharganj, New Delhi New Delhi-110 055 Pan : Aafpm 8991 D (Appellant) (Respondent) Assessee By Shri Ashish Sachdeva, C.A. Revenue By Shri R. K. Gupta, Sr. Dr Date Of Hearing: 07.10.2021 Date Of Pronouncement: 07.10.2021 Order Per Anil Chaturvedi, Am:

Before me, assessee has moved an application dated 29th September 2021 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 2 department had issued Form-3. The assessee therefore seeks

Pawan Kumar Singhal, Ghaziabad vs. ITO, Ward-2(1), Ghaziabad

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

ITA 4296/DEL/2018[2014-15]Status: DisposedITAT Delhi07 Oct 2021AY 2014-15

Bench: Shri Kul Bharat & Shri O.P.Kantassessment Year : 2014-15 Pawan Kumar Singhal, Vs Ito, Iii-M-3, Nehru Nagar, Ward-2(1), Ghaziabad, Uttar Pradesh. Ghaziabad. Pan-Bkkps1360Q Appellant Respondent Appellant By Ms. Richa Mishra, Adv. Respondent By Sh. Rohit Anand, Sr. Dr Date Of Hearing 07.10.2021 Date Of Pronouncement 07.10.2021

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

Brijesh Bhanote, New Delhi vs. ACIT, Central Circle- 06, New Delhi

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

ITA 2781/DEL/2018[2014-15]Status: DisposedITAT Delhi07 Oct 2021AY 2014-15

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2780/Del/2018 : Asstt. Year : 2013-14

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, 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

Brijesh Bhanote, New Delhi vs. ACIT, Central Circle- 06, New Delhi

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

ITA 2780/DEL/2018[2013-14]Status: DisposedITAT Delhi07 Oct 2021AY 2013-14

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2780/Del/2018 : Asstt. Year : 2013-14

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, 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

Atul Gupta HUF, Meerut vs. ITO, Ward-1(1), Meerut

In the result, the appeal of the assessee is dismissed

ITA 2125/DEL/2018[2015-16]Status: DisposedITAT Delhi07 Oct 2021AY 2015-16

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2125/Del/2018 : Asstt. Year : 2015-16 Atul Gupta Huf, Vs Income Tax Officer, 39/16, Shivaji Road, Ward-1(1), Meerut, U.P. Meerut (Appellant) (Respondent) Pan No. Aafha0239L Assessee By : Sh. Mohit Agarwal, Ca Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 29.09.2021 Date Of Pronouncement: 07.10.2021

For Appellant: Sh. Mohit Agarwal, CAFor Respondent: Sh. Satpal Gulati, 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 5 have been issued by the designated authority. 3. Keeping in view

DCIT Corporate Circle 4(10, Chennai vs. Mahle Ipl Limited, Kancheepuram

In the result, the appeal of the revenue is dismissed

ITA 112/CHNY/2018[2013-14]Status: DisposedITAT Delhi07 Oct 2021AY 2013-14

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 112/Del/2018 : Asstt. Year : 2013-14 Dcit, Vs M/S Mahle Ipl Ltd., Circle-4(1), A-4, Industrial Estate, Chennai. Maraimalai Nagar, Kanchipuram-603209 (Appellant) (Respondent) Pan No. Aabci7893P Assessee By : Sh. Aditya Chhajed, Adv. Revenue By : Ms. Shashi Kajle, Sr. Dr Date Of Hearing: 07.10.2021 Date Of Pronouncement: 07.10.2021

For Appellant: Sh. Aditya Chhajed, AdvFor Respondent: Ms. Shashi Kajle, 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

M/S. Ssk Chemicals Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, this appeal is dismissed

ITA 2940/DEL/2017[2010-11]Status: DisposedITAT Delhi07 Oct 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Deepak Oswal, CAFor Respondent: Shri H.K Choudhery, CIT(DR)
Section 263

time of hearing, the learned Authorized Representative (“Ld. AR”, for short) for the Assessee informed us that the assessee has filed application for Vivad Se Vishwas Scheme, 2020 (“VSVS”, for short) and that Form-3 has already been issued. He drew our attention to letter dated 01.10.2021 filed from assessee