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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

Sports Authority of India, New Delhi vs. ADIT (E), New Delhi

In the result, this appeal is dismissed

ITA 6318/DEL/2012[2004-05]Status: DisposedITAT Delhi07 Oct 2021AY 2004-05

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Shri H.K Choudhery, CIT(DR)
Section 11Section 12ASection 13Section 192Section 2(24)Section 40

Director of the assessee company; wherein, it has been intimated that the assessee has submitted application for settlement of the dispute in the Vivad Se Vishwas Scheme (“VSVS”, for short) and further; that Form-3 has already been issued by Income Tax Department. In view of this, the learned Commissioner

Prem Lata Gupta, Faridabad vs. ITO Ward - 2(1), Faridabad

In the result, appeal of the assessee is dismissed

ITA 6696/DEL/2019[2014-15]Status: DisposedITAT Delhi06 Oct 2021AY 2014-15

Bench: Sh. Anil Chaturvedi(Through Video Conferencing) Prem Lata Gupta Vs. Ito H. No.1091, Sector – 16, Ward – 2(1) Faridabad, Faridabad Haryana-121 007 Pan : Aappg 6870 R (Appellant) (Respondent) Assessee By --None-- Revenue By Shri R. K. Gupta, Sr. D.R. Date Of Hearing: 06.10.2021 Date Of Pronouncement: 06.10.2021 Order Per Anil Chaturvedi, Am:

Before me, assessee has moved an application dated 28th 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

C-Dot Alcatel- Lucent Research Centre Pvt. Ltd., New Delhi vs. DCIT, Circle- 3(1), New Delhi

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

ITA 3263/DEL/2019[2011-12]Status: DisposedITAT Delhi06 Oct 2021AY 2011-12

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Rishabh Malhotra, ARFor Respondent: Ms. Shashi Kaje, 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. 5 has already been obtained. 3. Learned Sr. DR has no objection for withdrawal

C-Dot Alcatel- Lucent Research Centre Pvt. Ltd., New Delhi vs. DCIT, Circle- 3(1), New Delhi

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

ITA 3262/DEL/2019[2010-11]Status: DisposedITAT Delhi06 Oct 2021AY 2010-11

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Rishabh Malhotra, ARFor Respondent: Ms. Shashi Kaje, 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. 5 has already been obtained. 3. Learned Sr. DR has no objection for withdrawal

ACIT, Circle- 19(1), New Delhi vs. Oxigen Services India Pvt. Ltd., New Delhi

The appeal is dismissed as withdrawn

ITA 5943/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Oct 2021AY 2012-13

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2012-13 Acit, Vs. Oxigen Services India Pvt. Circle-19(1), Ltd., New Delhi G-4, Community Centre, C-Block, Naraina Vihar, New Delhi Pan :Aabci1405K (Appellant) (Respondent)

Section 4(2)Section 5

year 2012-13. 2. The learned counsel for the assessee, at the outset, stated that the assessee has settled the matter under the “Vivad Se Vishwas Scheme, 2020” and Form no. 3 has also been received by the assessee. He, therefore, seeks permission to treat the appeal as deemed ... withdrawn under the provisions of Direct Tax Vivad Se Vishwas Act, 2020. 2 3. We have heard learned Representative of both the parties through Video Conferencing and have perused Form No. 3 issued by Income-tax Department with reference to present appeal. For ready reference, Section

Crona Infradeveloper Pvt Ltd, New Delhi vs. ITO Ward - 6(4), New Delhi

In the result, appeal of the assessee is dismissed

ITA 6775/DEL/2019[2011-12]Status: DisposedITAT Delhi05 Oct 2021AY 2011-12

Bench: Sh. Anil Chaturvedi(Through Video Conferencing) Crona Infradeveloper Pvt. Vs. Ito Ltd., Wz 150, Flat No.120, Ward – 6(4), Jail Road, Pratap Nagar New Delhi New Delhi-110 064 Pan : Aadcc 8612 J (Appellant) (Respondent) Assessee By Shri Sahil Gupta, C.A. Revenue By Shri R. K. Gupta, Sr. Dr Date Of Hearing: 05.10.2021 Date Of Pronouncement: 05.10.2021 Order Per Anil Chaturvedi, Am:

Before me, assessee has moved an application dated 2nd 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

C K Infrastructures Ltd., Delhi vs. ACIT, Circle-5(2), New Delhi

In the result, appeal of the assessee is dismissed

ITA 6766/DEL/2018[2013-14]Status: DisposedITAT Delhi05 Oct 2021AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Sanjay Garg(Through Video Conferencing) C K Infrastructures Ltd. Vs. Acit Lu-75, 2Nd Floor, Circle – 5(2) Dda Shopping Complex, New Delhi Pitampura, New Delhi-34 Pan : Aaccc 0874 F (Appellant) (Respondent) Assessee By --None-- Revenue By Ms. Nidhi Srivastava, Cit-D.R. Date Of Hearing: 05.10.2021 Date Of Pronouncement: 05.10.2021 Order Per Anil Chaturvedi, Am:

Before us, assessee has moved an application dated 27th 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

Heritage City Residents Welfare Association, Gurgaon vs. ITO, Ward- 2(1), Gurgaon

In the result, appeal of the assessee is dismissed

ITA 3081/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Oct 2021AY 2014-15

Bench: Ms Suchitra Kamble & Sh. Prashant Maharishi

Before us, the Ld. AR submitted that the assessee has moved an application dated 29.09.2021 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 07/12/2020. 3. In view

Tinna Rubber & Infrastructure Ltd., New Delhi vs. ACIT, Central Circle- 15, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 7667/DEL/2017[2014-15]Status: DisposedITAT Delhi05 Oct 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Anadee Nath Misshraasstt. Year : 2014-15

For Appellant: Shri Shailesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, 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. 3 has already been obtained. 3. Learned CIT (DR) has no objection for withdrawal

Raj Singh, New Delhi vs. ITO Ward - 69(2), New Delhi

In the result, appeal of the assessee is dismissed

ITA 6379/DEL/2019[2010-11]Status: DisposedITAT Delhi04 Oct 2021AY 2010-11

Bench: Sh. Anil Chaturvedi(Through Video Conferencing) Raj Singh Vs. Ito C/O Cv & Co. Flat No.393, Ward-69(2) Akshardham Aparment, New Delhi Sec-19, Pocket-3, New Delhi – 110 075 Pan : Awcps 5927 Q (Appellant) (Respondent) Assessee By --None-- Revenue By Shri R. K. Gupta, Sr. Dr Date Of Hearing: 04.10.2021 Date Of Pronouncement: 04.10.2021 Order Per Anil Chaturvedi, Am:

Before me, assessee has moved an application dated 14th July 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 Designated Authority is 2 yet to issue certificate in Form

Yfc Projects P.Ltd, New Delhi vs. DCIT, Circle-18(1), New Delhi

The appeal of the assessee is dismissed as withdrawn

ITA 6151/DEL/2018[2008-09]Status: DisposedITAT Delhi04 Oct 2021AY 2008-09

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2008-09

appeal 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”. The Form No. 3 has been issued in favour of the assessee, which is placed on record. The learned counsel, therefore, seeks

Nlg Gensets P.Ltd, Delhi vs. ITO, Ward-18(3), New Delhi

In the result, appeal of the assessee is dismissed

ITA 4792/DEL/2018[2007-08]Status: DisposedITAT Delhi04 Oct 2021AY 2007-08

Bench: Sh. Anil Chaturvedi(Through Video Conferencing) Nlg Gensets P. Ltd., Vs. Ito 83, Rajdhani Nikunj, Ward – 18(3) I. P. Extension, New Delhi Delhi-110 092 Pan : Aaccn 4380 R (Appellant) (Respondent) Assessee By Shri Arun Kumar Johri, Employee In Firm Revenue By Shri R. K. Gupta, Sr. Dr Date Of Hearing: 04.10.2021 Date Of Pronouncement: 04.10.2021 Order Per Anil Chaturvedi, Am:

Before me, assessee has moved an application dated 4th October 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 department had 2 issued Form-3. The assessee therefore seeks

Rural Communication and Marketing Pvt. Ltd., New Delhi vs. ACIT, Circle- 21(2), New Delhi

The appeal of the assessee is dismissed as withdrawn

ITA 3888/DEL/2018[2014-15]Status: DisposedITAT Delhi04 Oct 2021AY 2014-15

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2014-15

appeal 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”. The Form No. 3 has been issued in favour of the assessee, which is placed on record. The learned counsel, therefore, seeks

Rasikla Hemani Agencies P.Ltd, New Delhi vs. DCIT, Circle-21(1), New Delhi

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

ITA 5545/DEL/2017[2013-14]Status: DisposedITAT Delhi04 Oct 2021AY 2013-14

Bench: Shri Kul Bharat & Shri O.P.Kantassessment Year : 2013-14 Rasiklal Hemani Agencies P.Ltd., Vs Dcit, 3/8, Sub House, Asaf Ali Road, Circle-21(1), Near Delite Cinema, New Delhi. New Delhi-110002. Pan-Aaacr5135N Appellant Respondent Appellant By None Respondent By Sh. Rohit Anand, Sr.Dr Date Of Hearing 04.10.2021 Date Of Pronouncement 04.10.2021

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

Ess Kay Fabrications, Gurgaon vs. Addl. Commissioner of Income-Tax, Gurgaon

In the result, the appeal of the assessee is dismissed

ITA 2022/DEL/2015[2010-11]Status: DisposedITAT Delhi04 Oct 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Sanjay Gargassessment Year : 2010-11

Section 5(1)

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. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Boysen India Ltd, Noida vs. DCIT, Circle-1, Noida

In the result, appeal of the assessee is dismissed

ITA 1968/DEL/2018[2016-17]Status: DisposedITAT Delhi30 Sept 2021AY 2016-17

Bench: Shri Anil Chaturvedi & Ms Suchitra Kamble

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS

British Airways Plc (India Branch), Gurgaon vs. DCIT, Circle- 1(1)(2), Intl. Taxation, New Delhi

The appeal of the assessee is dismissed as withdrawn

ITA 4488/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Sept 2021AY 2014-15

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing]

assessee has opted to settle the dispute relating to the tax arrears for the assessment year 2 under consideration, under the “Vivad Se Vishwas Scheme, 2020”. The assessee has also filed a copy of Form No. 3 issued by the respective Commissioner of Income Tax, which is placed on record

Ge India Industrial Pvt. Ltd., Gurgaon vs. Addl. CIT, New Delhi

The appeal is dismissed as withdrawn

ITA 6637/DEL/2016[2012-13]Status: DisposedITAT Delhi30 Sept 2021AY 2012-13

Bench: Sh. N. K. Billaiya & Sh. Laliet Kumar(Through Video Conferencing) Assessment Year: 2012-13 Ge India Industrial Pvt. Ltd. Addl. Cit Building No.7A, 4Th Floor, Vs Special Range-4 Dlf Cyber City, New Delhi Gurgaon-122002 Pan No.Aaacg4901D (Appellant) (Respondent)

Vide letter dated 29.09.2021 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 of both

Gaurav Yadav, Rohtak vs. ITO, Ward-1, Rewari

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

ITA 916/DEL/2020[2011-12]Status: DisposedITAT Delhi29 Sept 2021AY 2011-12

Bench: Shri R.K.Panda & Ms. Suchitra Kambleassessment Year : 2011-12

For Appellant: NoneFor Respondent: Sh. Gaurav Pundir, 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

Bakshish Singh, Rohtak vs. ITO, Ward-1, Sirsa

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

ITA 915/DEL/2020[2011-12]Status: DisposedITAT Delhi29 Sept 2021AY 2011-12

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2011-12] Bakshish Singh, Ito, C/O-Ca Nc Garg, Ward-1, Mal Godam Road, Aaykar Bhawan, Sector-2, Rohtak, Haryana-124001 Huda Sirsa Haryana-125055 Pan-Dajps3938D Assessee Revenue

Section 5(1)

assessee stating that the assessee has opted 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. 3. Learned Sr. DR has no objection. 4. In view of the above, we accept the request