“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

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

Ekta Khetan, New Delhi vs. ITO Ward - 58(2), New Delhi

The appeal is allowed and the appeal of the assessee is dismissed as withdrawn

ITA 869/DEL/2020[2015-16]Status: DisposedITAT Delhi29 Sept 2021AY 2015-16

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: -None-For Respondent: Shri Gaurav Pundir, Sr. D.R

869/Del./2020 Ms. Ekta Khetan, Delhi. requesting to allow the assessee to withdraw the appeal on the ground that assessee has opted for VIVAD SE VISHWAS SCHEME, 2020 and the PCIT, Delhi-20 has issued Form No.3 under the said Act. 3. In view of the above

Asha Devi Khetan, New Delhi vs. ITO Ward - 58(2), New Delhi

The appeal is allowed and the appeal of the assessee is dismissed as withdrawn

ITA 868/DEL/2020[2015-16]Status: DisposedITAT Delhi29 Sept 2021AY 2015-16

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: -None-For Respondent: Shri Gaurav Pundir, Sr. D.R

./2020 Ms. Asha Devi Khetan, Delhi. requesting to allow the assessee to withdraw the appeal on the ground that assessee has opted for VIVAD SE VISHWAS SCHEME, 2020 and the PCIT, Delhi-20 has issued Form No.3 under the said Act. 3. In view of the above

Peu Dey, New Delhi vs. DCIT Circle-71(1), New Delhi

The appeal is allowed and the appeal of the assessee is dismissed as withdrawn

ITA 738/DEL/2020[2014-15]Status: DisposedITAT Delhi29 Sept 2021AY 2014-15

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: -None-For Respondent: Shri Gaurav Pundir, Sr. D.R

ITA.No.738/Del./2020 Peu Dey requesting to allow the assessee to withdraw the appeal on the ground that 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

Standard Polymers Pvt Ltd, New Delhi vs. DCIT Circle-24(2), New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 276/DEL/2020[2012-13]Status: DisposedITAT Delhi29 Sept 2021AY 2012-13

Bench: Shri R.K. Panda & Ms. Suchitra Kambleassessment Year : 2012-13 Standard Polymers Pvt. Ltd. Vs. Dcit 1204, Indraprakash Building, Circle 24(2) Barakhamba Road, New Delhi. New Delhi. Pan No. Aaacs0274M (Appellant) (Respondent) Appellant By : None Respondent By : Sh. Gaurav Pundir, Sr. Dr Date Of Hearing : 29.09.2021 Date Of Pronouncement : 29.09.2021 Order Per R.K. Panda, A.M. This Appeal By The Assessee For The Assessment Year 2012-13 Is Directed Against The Order Of Ld. Cit(A)-15, Delhi Dated 27.03.2015. 2. None Appeared On Behalf Of Assessee At The Time Of Virtual Hearing. The Learned Counsel For The Assessee, Vide Its Letter Dated 28.08.2021, Received By Email, Has Requested For Withdrawal Of The Appeal Filed By The Assessee & Stated That The Assessee Has Opted To Settle The Dispute Relating To The Tax

For Appellant: NoneFor Respondent: Sh. Gaurav Pundir, Sr. DR

Section 5(1)

opted to settle the dispute relating to the tax 2 ITA-276//Del/2020 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

Three D Integrated Solutions Limited, New Delhi vs. DCIT Circle-25(2), New Delhi

In the result, all the appeals of the assessee are disposed of

ITA 1742/DEL/2020[2017-18]Status: DisposedITAT Delhi29 Sept 2021AY 2017-18

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Satish Aggarwal, C.AFor Respondent: Shri Gaurav Pundir, Sr. D.R

outset submitted that assessee has filed Declarations in Form Nos.1 and 2 with the Income Tax Department under the Direct Taxes VIVAD SE VISHWAS SCHEME, 2020 to settle the matters. He has, therefore, submitted that appeals could be disposed of in terms thereto. 4. In view of the above fact ... since assessee has availed the benefit under VIVAD SE VISHWAS SCHEME, 2020 to settle the matters, therefore, the appeals of the assessee stands disposed of in terms thereof, subject to approval of the same by the Competent Authority. Appeals of the assessee are accordingly disposed of. 3 ITA.No.1742/Del./2020

Dhruv Rathi HUF, New Delhi vs. ITO, Ward- 30(3), New Delhi

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

ITA 9851/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Sept 2021AY 2015-16

Bench: Shri R.K. Panda & Ms. Suchitra Kambleassessment Year : 2015-16

For Appellant: NoneFor Respondent: Shri 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

Gopal Rathi HUF, New Delhi vs. ITO Ward - 30(3), New Delhi

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

ITA 9850/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Sept 2021AY 2015-16

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: -None-For Respondent: Shri Gaurav Pundir, Sr. D.R

./2019 Gopal Rathi HUF, New Delhi. requesting to allow the assessee to withdraw the appeal on the ground that assessee has opted for VIVAD SE VISHWAS SCHEME, 2020 and the PCIT has approved the request of the assessee and has issued Form No.3 in favour of the assessee

Anil Kumar Rathi HUF, New Delhi vs. ITO Ward - 30(3), New Delhi

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

ITA 9849/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Sept 2021AY 2015-16

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: -None-For Respondent: Shri Gaurav Pundir, Sr. D.R

assessee to withdraw the appeal on 2 ITA.No.9849/Del./2019 Anil Kumar Rathi HUF, New Delhi. the ground that assessee has opted for VIVAD SE VISHWAS SCHEME, 2020 and the PCIT has approved the request of the assessee and has issued Form No.3 in favour of the assessee

Pradeep Goyal, New Delhi vs. ITO Ward - 45(3), New Delhi

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

ITA 9841/DEL/2019[2010-11]Status: DisposedITAT Delhi29 Sept 2021AY 2010-11

Bench: Us. The Learned Counsel For The Assessee, Vide Letter Dated 1St September, 2021 Has Requested For Withdrawal Of The 2020. A Certificate To This Effect Under Section 5(1) Of The Direct Tax Vivad Se Vishwas Act, 2020 Has Also Been Filed.

Section 5(1)

September, 2021 has requested for withdrawal of the 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 Senior DR has no objection. 4. In view of the above, we accept the request

Bharti Kansal, Noida vs. Addi. CIT Special Range-19, New Delhi

The appeal is dismissed as withdrawn

ITA 9507/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Sept 2021AY 2015-16

Bench: Sh. R.K.Panda & Ms. Suchitra Kamble (Through Video Conferencing) Assessment Year: 2015-16 Bharti Kansal, Addl. Cit T2/002, Sunworld Vanalika Vs Special Range- 19 Society, Sector-107, Noida New Delhi Pan No. Agspg4520B (Appellant) (Respondent)

Vide letter dated 28.08.2021 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

Rajni Bansal, New Delhi vs. ITO Ward - 40(1), New Delhi

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

ITA 9323/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Sept 2021AY 2014-15

Bench: Shri R.K.Panda & Ms. Suchitra Kambleassessment Year : 2014-15 Rajni Bansal, Vs Ito, Sp-44, Maurya Enclave, Ward-40(1), Pitampura, New Delhi-110034. New Delhi. Pan-Aehpb3250G Appellant Respondent Appellant By Sh. V.Rajkumar, Adv. Respondent By Sh. Gaurav Pundir, Sr.Dr Date Of Hearing 29.09.2021 Date Of Pronouncement 29.09.2021

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

Bimla Vij, New Delhi vs. ITO Ward - 45(4), New Delhi

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

ITA 8500/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Sept 2021AY 2015-16

Bench: Shri R.K. Panda & Ms. Suchitra Kambleassessment Year : 2015-16 Bimla Vij Vs. Ito 5/194, Subhash Nagar, Ward 45(4) New Delhi. New Delhi. Pan No. Adqpv7816E (Appellant) (Respondent) Appellant By : None Respondent By : Sh. Gaurav Pundir, Sr. Dr Date Of Hearing : 29.09.2021 Date Of Pronouncement : 29.09.2021 Order Per R.K. Panda, A.M. This Appeal By The Assessee For The Assessment Year 2015-16 Is Directed Against The Order Of Ld. Cit(A)-15, New Delhi Dated 27.12.2017. 2. None Appeared On Behalf Of Assessee At The Time Of Virtual Hearing. The Learned Counsel For The Assessee, Vide Its Letter Dated 15.09.2021, Received By Email, Has Requested For Withdrawal Of The Appeal Filed By The Assessee & 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

For Appellant: NoneFor Respondent: Sh. Gaurav Pundir, Sr. DR

Section 5(1)

Vivad Se 2 ITA-8500//Del/2019 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 Senior DR has no objection. 4. In view of the above, we accept the request

Diamond Tradewell Pvt Ltd, New Delhi vs. ITO Ward - 7(3), New Delhi

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

ITA 8348/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Sept 2021AY 2015-16

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: -None-For Respondent: Shri Gaurav Pundir, Sr. D.R

8348/Del./2019 Diamond Tradewell Pvt. Ltd. requesting to allow the assessee to withdraw the appeal on the ground that 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

Pushpendra Goyal, New Delhi vs. ITO Ward-44(2), New Delhi

The appeal is dismissed as withdrawn

ITA 8193/DEL/2019[2011-12]Status: DisposedITAT Delhi29 Sept 2021AY 2011-12

Bench: Sh. R. K Panda & Ms. Suchitra Kamble(Through Video Conferencing) Assessment Year: 2011-12 Pushpendra Goyal, Ito 1St B-198, Floor, Sainik Vs Ward- 44 (2) Nagar, Uttam Nagar, New Delhi New Delhi Pan No. Aiupg5124F (Appellant) (Respondent)

Vide letter dated 31.08.2021 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

Mata Badal Tiwari, New Delhi vs. ITO Ward-44(2), New Delhi

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

ITA 8192/DEL/2019[2011-12]Status: DisposedITAT Delhi29 Sept 2021AY 2011-12

Bench: Shri R.K. Panda & Ms. Suchitra Kambleassessment Year : 2011-12 Mata Badal Tiwari Vs. Ito Plot No. 80, Block-A, Ward 44(2) Bhagat Enclave, Uttam Nagar, New Delhi. New Delhi. Pan No. Acwpt5461C (Appellant) (Respondent) Appellant By : None Respondent By : Sh. Gaurav Pundir, Sr. Dr Date Of Hearing : 29.09.2021 Date Of Pronouncement : 29.09.2021 Order Per R.K. Panda, A.M. This Appeal By The Assessee For The Assessment Year 2011-12 Is Directed Against The Order Of Ld. Cit(A)-15, New Delhi Dated 27.12.2018. 2. None Appeared On Behalf Of Assessee At The Time Of Virtual Hearing. The Learned Counsel For The Assessee, Vide Its Letter Dated 31.03.2021, Received By Email, Has Requested For Withdrawal Of The Appeal Filed By The Assessee & Stated That The Assessee Has Opted To Settle The Dispute Relating To The Tax

For Appellant: NoneFor Respondent: Sh. Gaurav Pundir, Sr. DR

Section 5(1)

opted to settle the dispute relating to the tax 2 ITA-8192//Del/2019 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

Vineet Bansal (HUF), New Delhi vs. ITO Ward - 40(2), New Delhi

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

ITA 7872/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Sept 2021AY 2015-16

Bench: Shri R.K.Panda & Ms. Suchitra Kambleassessment Year : 2015-16 Vineet Bansal (Huf), Vs Ito, Sp-44, Maurya Enclave, Ward-40(2), Pitampura, New Delhi-110034. New Delhi. Pan-Aafhv4917E Appellant Respondent Appellant By Sh. V.Rajkumar, Adv. Respondent By Sh. Gaurav Pundir, Sr.Dr Date Of Hearing 29.09.2021 Date Of Pronouncement 29.09.2021

Section 5(1)

Khalid Anwar, New Delhi vs. ITO Ward - 46(2), New Delhi

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

ITA 7812/DEL/2019[2011-12]Status: DisposedITAT Delhi29 Sept 2021AY 2011-12

Bench: Shri R.K. Panda & Ms. Suchitra Kambleassessment Year : 2011-12 Khalid Anwar Vs. Ito 1048, Kishan Ganj Teliwara Ward 46(2) Azad Market, New Delhi. New Delhi. Pan No. Aagpa4783Q (Appellant) (Respondent) Appellant By : Shri Sunil Dhamija, Adv. Respondent By : Shri Gaurav Pundir, Sr. Dr Date Of Hearing : 29.09.2021 Date Of Pronouncement : 29.09.2021 Order Per R.K. Panda, A.M. This Appeal By The Assessee For The Assessment Year 2011-12 Is Directed Against The Order Of Ld. Cit(A)-16, New Delhi Dated 17.07.2019. 2. The Learned Counsel For The Assessee, Vide Its Letter Dated 16.08.2021, Received By Email, Has Requested For Withdrawal Of The Appeal Filed By The 2

For Appellant: Shri Sunil Dhamija, AdvFor Respondent: Shri Gaurav Pundir, Sr. DR

Section 5(1)

Shivam Devash Fab Private Limited, New Delhi vs. DCIT Circle-23(1), New Delhi

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

ITA 7063/DEL/2019[2010-11]Status: DisposedITAT Delhi29 Sept 2021AY 2010-11

Bench: Shri R.K. Panda & Ms. Suchitra Kambleassessment Year : 2010-11 Shivam Devash Fab Private Ltd., Vs. Dcit D-89, 2Nd Floor, Gali No. 3, Circle 23(1) Saurabh Vihar, Hari Nagar Extn., New Delhi. New Delhi. Pan No. Aalcs1849M (Appellant) (Respondent) Appellant By : None Respondent By : Sh. Gaurav Pundir, Sr. Dr Date Of Hearing : 29.09.2021 Date Of Pronouncement : 29.09.2021 Order Per R.K. Panda, A.M. This Appeal By The Assessee For The Assessment Year 2010-11 Is Directed Against The Order Of Ld. Cit(A)-8, New Delhi Dated 14.06.2019. 2. None Appeared On Behalf Of Assessee At The Time Of Virtual Hearing. The Learned Counsel For The Assessee, Vide Its Letter Dated 14.09.2021, Received By Email, Has Requested For Withdrawal Of The Appeal Filed By The Assessee & Stated That The Assessee Has Opted To Settle The Dispute Relating To The Tax

For Appellant: NoneFor Respondent: Sh. Gaurav Pundir, Sr. DR

Section 5(1)

opted to settle the dispute relating to the tax 2 ITA-7063//Del/2019 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

Gogia Leasing Ltd, New Delhi vs. ITO Ward-10(2), New Delhi

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

ITA 6681/DEL/2019[2010-11]Status: DisposedITAT Delhi29 Sept 2021AY 2010-11

Bench: Shri R.K. Panda & Ms. Suchitra Kambleassessment Year : 2010-11 Gogia Leasing Ltd., Vs. Ito 51, L.G. Floor Of World Ward 10(2) Trade Center, Babaar Road, New Delhi. New Delhi. Pan No. Aaacg1555H (Appellant) (Respondent) Appellant By : Sh. Aditya Chhajed, Adv. Respondent By : Sh. Gaurav Pundir, Sr. Dr Date Of Hearing : 29.09.2021 Date Of Pronouncement : 29.09.2021 Order Per R.K. Panda, A.M. This Appeal By The Assessee For The Assessment Year 2010-11 Is Directed Against The Order Of Ld. Cit(A)-4, New Delhi Dated 03.04.2019. 2. The Learned Counsel For The Assessee, Vide Its Letter Dated 25.08.2021, Received By Email, Has Requested For Withdrawal Of The Appeal Filed By The Assessee & Stated That The Assessee Has Opted To Settle The Dispute Relating To The Tax Arrears For The Assessment Year Under Consideration Under The 2

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

Section 5(1)

opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the 2 ITA-6681//Del/2019 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

Goyal Mg Gases Pvt. Ltd., New Delhi vs. DCIT, Central Circle-14, New Delhi

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

ITA 651/DEL/2019[2012-13]Status: DisposedITAT Delhi29 Sept 2021AY 2012-13

Bench: Shri R.K. Panda & Ms. Suchitra Kambleassessment Year : 2012-13 Goyal Mg Gases Pvt. Ltd. Vs. Dcit 37-Ring Road, Central Circle 14, Lajpat Nagar-Iv, New Delhi. New Delhi. Pan No. Aabcg6972B (Appellant) (Respondent) Appellant By : None Respondent By : Shri Gaurav Pundir, Sr. Dr Date Of Hearing : 29.09.2021 Date Of Pronouncement : 29.09.2021 Order Per R.K. Panda, A.M. This Appeal By The Assessee For The Assessment Year 2012-13 Is Directed Against The Order Of Ld. Cit(Appeals)-Xxvi, New Delhi Dated 24.12.2018. 2. None Appeared On Behalf Of Assessee At The Time Of Virtual Hearing. The Learned Counsel For The Assessee, Vide Its Letter Dated 06.09.2021, Received By Email, Has Requested For Withdrawal Of The Appeal Filed By The Assessee & 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

For Appellant: NoneFor Respondent: Shri Gaurav Pundir, Sr. DR

Section 5(1)

Vivad Se 2 ITA-651/Del/2019 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 Senior DR has no objection. 4. In view of the above, we accept the request