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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

Udham Singh Nagar District Cooperative Bank Ltd., Udham Singh Nagar vs. ACIT, Circle-1, Haldwani

The appeal is allowed and the appeal of the assessee is dismissed as withdrawn

ITA 1758/DEL/2018[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

operative Bank Ltd., Udham Singh Nagar. 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.4 issued by the Department. 3. In view of the above and in the absence of any objection

Rina Rani Jana, New Delhi vs. ITO, Ward- 51(4), New Delhi

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

ITA 7289/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Sept 2021AY 2014-15

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2014-15] Smt. Rina Rani Jana, The Income Tax Officer, 4/5 182, Krishan Nagar, Ward-51(4), Karol Bagh, Room No.1414, E-2 Block, Delhi-110005 Pratyaksh Kar Bhawan, New Delhi-110002 Pan-Alppj5473J 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

Wonderworld Infratech Pvt. Ltd., New Delhi vs. ITO, Ward- 10(3), New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 4949/DEL/2017[2012-13]Status: DisposedITAT Delhi29 Sept 2021AY 2012-13

Bench: Shri R.K.Panda & Ms. Suchitra Kambleassessment Year : 2012-13 Wonderworld Infratech Pvt.Ltd., Vs Ito, 711/92, Deepali, Nehru Place, Ward-10(3), New Delhi-110019. New Delhi. Pan-Aadcg9008J 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

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

Subhash Chand Katariya, Delhi vs. ITO, Faridabad

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 1110/DEL/2017[2007-08]Status: DisposedITAT Delhi29 Sept 2021AY 2007-08

Bench: Shri R.K. Panda & Ms. Suchitra Kambleassessment Year : 2007-08 Subhash Chand Katariya Vs. Ito C/O Kapil Goel, Adv., Ward 1(1) F-26/124, Sector-7, Rohini, Faridabad. Delhi. Pan No. Aippk3777M (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 2007-08 Is Directed Against The Order Of Ld. Cit(A), Faridabad Dated 21.12.2016. 2. None Appeared On Behalf Of Assessee At The Time Of Virtual Hearing. The Learned Counsel For The Assessee, Vide Its Letter Dated 23.08.2021, 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: Shri Gaurav Pundir, Sr. DR
Section 5(1)

opted to settle the dispute relating to the tax 2 ITA-1110/Del/2017 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, New Delhi vs. M/S. Network 18 Media & Investment Ltd, New Delhi

In the result, the appeal of the Revenue is dismissed having become infructuous

ITA 2240/DEL/2016[2009-10]Status: DisposedITAT Delhi29 Sept 2021AY 2009-10

Bench: Shri R.K. Panda & Ms. Suchitra Kambleassessment Year : 2009-10 Dcit Vs. M/S Network 18 Media & Circle-18(1) Investment Ltd. Room No. 212, C.R. Building, 601, 6Th Floor, Commercial Tower, New Delhi. Raisina Road, Hotel Le-Maridian, New Delhi. Pan No. Aabcs2472G (Appellant) (Respondent) Appellant By : Shri Gaurav Pundir, Sr. Dr Respondent By : None Date Of Hearing : 29.09.2021 Date Of Pronouncement : 29.09.2021 Order Per R.K. Panda, A.M. This Appeal By The Revenue For The Assessment Year 2009-10 Is Directed Against The Order Of Ld. Cit(A)-20, New Delhi Dated 08.02.2016. 2. None Appeared On Behalf Of Assessee At The Time Of Virtual Hearing. The Learned Counsel For The Assessee’S, Vide Its Ar Letter Dated 23.08.2021, Received, Has Requested For Dismissal Of The Appeal Filed By The Revenue & Stated That The Assessee Has Opted To Settle The Dispute Relating To The Tax

For Appellant: Shri Gaurav Pundir, Sr. DRFor Respondent: None
Section 5(1)

opted to settle the dispute relating to the tax 2 ITA-2240/Del/2016 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

M/S Chodhary Balakram Shiksha Samiti, Uttar Pradesh vs. JCIT, Noida

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

ITA 539/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Sept 2021AY 2010-11

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

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

Samiti, Badalpur, Greater Noida, GB Nagar. 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.5 issued by the Department. 3. In view of the above and in the absence of any objection

Panasonic Consumer India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 3404/DEL/2014[2006-07]Status: DisposedITAT Delhi29 Sept 2021AY 2006-07

Bench: Shri R.K.Panda & Ms. Suchitra Kambleassessment Year : 2006-2007

For Appellant: Sh. R.K.Kapoor, CAFor 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

M/S. Yamaha Motor India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 2868/DEL/2014[1999-2000]Status: DisposedITAT Delhi29 Sept 2021AY 1999-2000

Bench: Shri R.K.Panda & Ms. Suchitra Kambleassessment Year : 1999-2000

For Appellant: Sh. Aditya Chhuged, AdvFor 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

M/S. Oracle India Private Limited, New Delhi vs. Addl. CIT, New Delhi

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

ITA 1878/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Sept 2021AY 2009-10

Bench: Shri R.K. Panda & Ms. Suchitra Kambleassessment Year : 2009-10 Oracle India Private Limited Vs. Addl. Cit (Successor In Interest For Sun Range-13, Microsystems India P. Ltd.) New Delhi. F-01/02, Salcon Ras Vilas, D-1, District Centre, Saket, New Delhi. Pan No. Aaecs7710C (Appellant) (Respondent) Appellant By : None Respondent By : Sh. Gaurav Pundir, Sr. Dr Date Of Hearing : 29.09.21 Date Of Pronouncement : 29.09.21 Order Per R.K. Panda, A.M. This Appeal By The Assessee For The Assessment Year 2009-10 Is Directed Against The Dispute Resolution Panel U/S 144C(5) Of The I.T. Act, 1961 Dated 28.03.2013. 2. None Appeared On Behalf Of Assessee At The Time Of Virtual Hearing. The Learned Counsel For The Assessee, Vide Its Letter Dated 10.09.2021, Received

For Appellant: NoneFor Respondent: Sh. Gaurav Pundir, Sr. DR
Section 144C(5)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

Rrb Energy Ltd., New Delhi vs. Addl CIT, New Delhi

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

ITA 2127/DEL/2013[2009-10]Status: DisposedITAT Delhi29 Sept 2021AY 2009-10

Bench: Shri R.K.Panda & Ms. Suchitra Kambleassessment Year : 2009-2010

For Appellant: Sh. V. Raj Kumar, AdvFor Respondent: Sh. Gaurav Pundir, Sr. DR
Section 5(1)

opted to settle the dispute relating to the 2 ITA-2127/Del/2013 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

Areva T&D Sa, France, Chennai vs. ADIT, New Delhi

In the result, all the appeals of the assessee’s are dismissed

ITA 3714/DEL/2011[2006-07]Status: DisposedITAT Delhi29 Sept 2021AY 2006-07

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

Before us, the Ld. AR submitted that the assessee has moved an application dated 21.01.2021, 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 05/1/2021. 3. In view

Areva T&D Sa, France, Chennai vs. ADIT, New Delhi

In the result, all the appeals of the assessee’s are dismissed

ITA 3713/DEL/2011[2005-06]Status: DisposedITAT Delhi29 Sept 2021AY 2005-06

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

Before us, the Ld. AR submitted that the assessee has moved an application dated 21.01.2021, 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 05/1/2021. 3. In view

Areva T&D Sa, France, Chennai vs. ADIT, New Delhi

In the result, all the appeals of the assessee’s are dismissed

ITA 3712/DEL/2011[2004-05]Status: DisposedITAT Delhi29 Sept 2021AY 2004-05

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

Before us, the Ld. AR submitted that the assessee has moved an application dated 21.01.2021, 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 05/1/2021. 3. In view

Areva T&D Sa, France, Chennai vs. ADIT, New Delhi

In the result, all the appeals of the assessee’s are dismissed

ITA 3711/DEL/2011[2003-04]Status: DisposedITAT Delhi29 Sept 2021AY 2003-04

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

Before us, the Ld. AR submitted that the assessee has moved an application dated 21.01.2021, 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 05/1/2021. 3. In view

Areva T&D Sa, France, Chennai vs. ADIT, New Delhi

In the result, all the appeals of the assessee’s are dismissed

ITA 3710/DEL/2011[2002-03]Status: DisposedITAT Delhi29 Sept 2021AY 2002-03

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

Before us, the Ld. AR submitted that the assessee has moved an application dated 21.01.2021, 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 05/1/2021. 3. In view

Areva T&D Sa, France, Chennai vs. ADIT, New Delhi

In the result, all the appeals of the assessee’s are dismissed

ITA 3709/DEL/2011[2001-02]Status: DisposedITAT Delhi29 Sept 2021AY 2001-02

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

Before us, the Ld. AR submitted that the assessee has moved an application dated 21.01.2021, 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 05/1/2021. 3. In view

Beam Global Spirits & Wine (India) Private Limited, New Delhi vs. DCIT, Circle-4(2), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 961/DEL/2021[2016-17]Status: DisposedITAT Delhi28 Sept 2021AY 2016-17

Bench: Shri N.K. Billaiya & Shri Laliet Kumar

For Appellant: Shri Kanchan Kaushal, AdvFor Respondent: Shri Surenderpal, Sr. DR
Section 143(1)Section 143(3)Section 156Section 4Section 4(5)Section 5(1)Section 5(3)Section 92C

erred in ignoring the fact that the disputed tax demand of Rs. 10,45,22,430 has been settled under The Direct Tax Vivad Se Vishwas Act, 2020 (‘VSV Act’). 3. On the facts and circumstances of the case & in law, the Ld. AO erred in passing the final assessment ... raised objections before the DRP vide Memo dated 09.01.2020. 7. In the meantime, the assessee wanted to take the benefit of Direct Tax Vivad se Vishwas Act, 2020 and accordingly, necessary form was filed before the designated authority to settle the issues arising out of the draft assessment order

Colour Delight Developers Pvt. Ltd., New Delhi vs. ITO, Ward- 6(2), New Delhi

The appeal of the assessee is dismissed as withdrawn

ITA 561/DEL/2019[2014-15]Status: DisposedITAT Delhi28 Sept 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Ajit Kumar Agarwal, CAFor Respondent: Dr. Maninder Kaur, Sr.D.R

both the parties through Video Conferencing. 3. Ld. counsel for the assessee at the outset stated that assessee has settled the matter under Vivad se Vishwas Scheme, 2020 and Form No.3 has also been issued in favour of the assessee. He, therefore, seeks permission to withdraw the appeal. 2 I.T.A

Asia Satellite Telecommunications Co. Ltd., New Delhi vs. DCIT (International Taxation), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 6395/DEL/2016[2013-14]Status: DisposedITAT Delhi28 Sept 2021AY 2013-14

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6395/Del/2016 : Asstt. Year : 2013-14 Asia Satellite Telecommunications Vs Dcit, Co. Ltd., C/O Pricewaterhouse Circle-1(1)(1), Intl. Taxation Coopers Pvt. Ltd. 1St Floor, Sucheta New Delhi Bhawan, Gate No. 2, 11A, Vishnu Digamber Marg, New Delhi-110002 (Appellant) (Respondent) Pan No. Aadca7848N Assessee By : Ms. Saloni Shital, Ar Revenue By : Bhuvnesh Kulshrestha, Cit Dr Date Of Hearing: 28.09.2021 Date Of Pronouncement: 28.09.2021

For Appellant: Ms. Saloni Shital, ARFor Respondent: Bhuvnesh Kulshrestha, CIT DR
Section 143(3)

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

Pashupati Textiles & Prints Pvt. Ltd., Meerut vs. DCIT, Circle- 2, Meerut

In the result, this appeal is dismissed

ITA 5569/DEL/2018[2006-07]Status: DisposedITAT Delhi23 Sept 2021AY 2006-07

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri V. Rajkumar, AdvFor Respondent: Shri Sanjog Kapoor, CIT(DR)
Section 143(3)Section 154

time hearing.” (B) At the time of hearing, the learned Counsel 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 filed from assessee’s side