“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

Quippo Oil and Gas Infrastructure Ltd., New Delhi vs. Addl. CIT, Special Range- 7, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 3061/DEL/2018[2010-11]Status: DisposedITAT Delhi23 Sept 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Anadee Nath Misshraasstt. Year : 2010-11

For Appellant: Smt. Alka Arren, AdvocateFor Respondent: Shri Sanjay Kapoor, 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

Mithilesh Singhal, New Delhi vs. ITO Ward 39(5), New Delhi

In the result, appeal of the assessee is dismissed

ITA 1033/DEL/2019[2015-16]Status: DisposedITAT Delhi22 Sept 2021AY 2015-16

Bench: Sh. Anil Chaturvedi(Through Video Conferencing) Mithilesh Singhal Vs. Ito Su-108, Pitampura, Ward – 39(5) New Delhi New Delhi Pan : Aaspk 3554 H (Appellant) (Respondent) Assessee By --None-- Revenue By Shri R. K. Gupta, Sr. D.R. Date Of Hearing: 22.09.2021 Date Of Pronouncement: 22.09.2021 Order Per Anil Chaturvedi, Am:

Before me, assessee has moved an application dated 22nd 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

Ocp Music Pvt. Ltd., Delhi vs. DCIT, Circle- 19(1), New Delhi

In the result, appeal of the assessee is dismissed

ITA 3231/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Sept 2021AY 2013-14

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Amrik Singh, A. RFor Respondent: Shri Gaurav Pundir, Sr. 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 09th of February, 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

Sushila Sharma, Ghaziabad vs. ITO Ward - 2(3), Ghaziabad

In the result, appeal of the assessee is dismissed

ITA 4890/DEL/2019[2012-13]Status: DisposedITAT Delhi21 Sept 2021AY 2012-13

Bench: Sh. Anil Chaturvedi(Through Video Conferencing) Sushila Sharma Vs. Ito H. No.98, Vill. Garhi Ward – 2(3) Sabloo, Loni, Ghaziabad Ghaziabad-201102 Pan : Bbyps 2532 M (Appellant) (Respondent) Assessee By --None-- Revenue By Shri R. K. Gupta, Sr. D.R. Date Of Hearing: 21.09.2021 Date Of Pronouncement: 21.09.2021 Order Per Anil Chaturvedi, Am:

Assessment Year 2012-13. 2. Before us, 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 (Form-2) Scheme and department had issued Form-3. The 2 assessee therefore seeks

Vian Bizline India Pvt. Ltd, New Delhi vs. ACIT Circle 25(2), New Delhi

The appeal is dismissed as withdrawn

ITA 3086/DEL/2019[2009-10]Status: DisposedITAT Delhi16 Sept 2021AY 2009-10

Bench: Sh. N. K. Billaiya(Through Video Conferencing) Assessment Year: 2009-10 Vian Bizline India Pvt. Ltd. Acit J-380, Sarita Vihar, Vs Circle – 25 (2) New Delhi-110076 New Delhi Pan No.Aaccv6554F (Appellant) (Respondent)

Vide letter dated 16.09.2021 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 Learned

Sushma Jain, New Delhi vs. ACIT Circle-34(1), New Delhi

The appeal is dismissed as withdrawn

ITA 2801/DEL/2019[2015-16]Status: DisposedITAT Delhi16 Sept 2021AY 2015-16

Bench: Sh. N. K. Billaiya(Through Video Conferencing) Assessment Year: 2015-16 Sushma Jain Acit C-64, Ashok Vihar, Phase-I, Vs Circle – 34 (1) New Delhi-110052 New Delhi Pan No. Achpj9347G (Appellant) (Respondent)

Milan Kumar Aggarwal, Gurugram vs. DCIT, Circle-20(1), New Delhi

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

ITA 2983/DEL/2018[2014-15]Status: DisposedITAT Delhi16 Sept 2021AY 2014-15

Bench: Shri R.K.Panda & Shri Kul Bharatassessment Year : 2014-15 Milan Kumar Aggarwal, Vs Dcit, B-74, South City-1, Circle-20(1), Gurugram-122001, New Delhi

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

Smt. Snigdha Gupta, New Delhi vs. ITO, New Delhi

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

ITA 985/DEL/2017[2012-13]Status: DisposedITAT Delhi16 Sept 2021AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Ms. Kriti Bindal, C. AFor Respondent: Shri H. K. Chaudhary [CIT]–D.R

Section 10BSection 263Section 271(1)(c)

time of hearing the assessee submitted that she 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 appeals of the assessee may be allowed ... these appeals Form No. 3 has been issued to the assessee by the Department on 31st December, 2020 under The Direct Tax Vivad Se Vishwas Act, 2020. Therefore, the appeals of the assessee are allowed to be withdrawn and hence dismissed. 5. In the result, both the appeals

ITO, New Delhi vs. M/S. Balaji Finstock Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 5281/DEL/2016[2012-13]Status: DisposedITAT Delhi16 Sept 2021AY 2012-13

Bench: Smt. Diva Singh & Shri O.P. Kant

For Appellant: NoneFor Respondent: Shri Virendra Singh, Sr. DR

Section 143(3)Section 4(2)Section 5

this appeal filed by the Income Tax Department, the appellant Company opted to settle the dispute for the assessment under consideration under the Vivad Se Vishwas Scheme, 2020. As per the Section 4(2) of the Direct Tax Vivad Se Vishwas Act 2020, upon filing the declaration, any appeal pending ... observe that in case it is found by the Assessing Officer/Department that the dispute under the appeal is not fully settled under the Vivad se Vishwas Scheme then the Revenue will be at liberty to approach the ITAT with a prayer for restoration of this appeal in accordance with

Smt. Snigdha Saluja, New Delhi vs. ITO, New Delhi

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

ITA 4874/DEL/2016[2012-13]Status: DisposedITAT Delhi16 Sept 2021AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Ms. Kriti Bindal, C. AFor Respondent: Shri H. K. Chaudhary [CIT]–D.R

Section 10BSection 263Section 271(1)(c)

A.R. Associates Pvt Ltd, New Delhi vs. ITO Ward 1(1), New Delhi

The appeal is dismissed as withdrawn

ITA 3491/DEL/2019[2009-10]Status: DisposedITAT Delhi15 Sept 2021AY 2009-10

Bench: Sh. N. K. Billaiya(Through Video Conferencing) Assessment Year: 2009-10 M/S. A. R. Associates Pvt. Ito Ltd., 2343, Chatta Shahji, Vs Ward- 1 (1) 2Nd Floor, Chawri Bazar, New Delhi Delhi-110006 Pan No.Aaaca0100G (Appellant) (Respondent)

Vide letter dated 14.09.2021 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

Vijay Kumar Nagia, New Delhi vs. ITO, Ward- 17(3), New Delhi

The appeal is dismissed as withdrawn

ITA 2833/DEL/2019[2014-15]Status: DisposedITAT Delhi15 Sept 2021AY 2014-15

Bench: Sh. N. K. Billaiya(Through Video Conferencing) Assessment Year: 2014-15 Vijay Kumar Nagia Ito C/O, C-7/193, Safdarjung Vs Ward- 17 (3) Development Area, New Delhi New Delhi Pan No.Aacpn9317R (Appellant) (Respondent)

Vide letter dated 21.06.2021 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

Deepak Jain, New Delhi vs. ITO, Ward-25(2), New Delhi

In the result, this appeal is dismissed

ITA 8144/DEL/2018[2015-16]Status: DisposedITAT Delhi15 Sept 2021AY 2015-16

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Md. Gayasuddin Ansari, Sr. DR

Section 143(2)Section 143(3)Section 271Section 68

this letter it has been intimated from the assessee’s side that the assessee had filed Form -1 and Form-2 under Vivad Se Vishwas Scheme, 2020 (“VSVS”, for short) has been accepted by Revenue; and further, that Form 3 dated 11/12/2020 has issued by designated authority under VSVS

Fibcom India Ltd., New Delhi vs. ACIT, Circle- 9(1), New Delhi

In the result, this appeal is dismissed

ITA 8143/DEL/2018[2015-16]Status: DisposedITAT Delhi15 Sept 2021AY 2015-16

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri Sidhant Arora, CAFor Respondent: Md. Gayasuddin Ansari, Sr. DR

Section 115JSection 250

sent by M/s Arora and Bansal, Chartered Accountants, the Authorised Representatives of the assessee, informing that the assessee has opted for Direct Tax Vivad Se Vishwas Act, 2020 (“VSVS”, for short). It was further informed in their letter that Designated Authority under VSVS had issued Form-3 already and that

Dharamveer Singh, Noida vs. DCIT, Central Circle, Noida

In the result, both appeals are dismissed

ITA 7642/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Sept 2021AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Ms. Nidhi Srivastava, CIT-DR

time of hearing, we took notice of letter filed by assessee Sh. Dharamveer Singh, informing that he has opted for the Direct Tax Vivad Se Vishwas Act, 2020 (“VSVS”, for short); and further, that Department has accepted the same. We have also perused Form-3 dated 12/04/2021, issued ... alongwith the aforesaid letter. In this letter it has been intimated from the assessee’s side that the declaration filed by assessee under Vivad Se Vishwas Scheme, 2020 (“VSVS”, for short) has been accepted by Revenue; and further, that Form 3 has also already been issued by designated authority

ACIT, Circle-II, Faridabad vs. Nhpc Ltd, Faridabad

In the result, both the appeals of the Revenue are dismissed having become infructuous

ITA 2847/DEL/2018[2015-16]Status: DisposedITAT Delhi15 Sept 2021AY 2015-16

Bench: Shri R.K. Panda & Shri Kul Bharat

For Appellant: Ms. Pratima M. Biswas, CIT(DR)For Respondent: Ms. Soumya Jain, CA

stated that assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020. A copy of Form-5 issued on 27.1.2021 by the PCIT, Faridabad in both the assessment years has also been filed. 3. Learned

ACIT, Circle-II, Faridabad vs. Nhpc Ltd, Faridabad

In the result, both the appeals of the Revenue are dismissed having become infructuous

ITA 2846/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Sept 2021AY 2014-15

Bench: Shri R.K. Panda & Shri Kul Bharat

For Appellant: Ms. Pratima M. Biswas, CIT(DR)For Respondent: Ms. Soumya Jain, CA

Ecocap Consulting Private Limited, New Delhi vs. ITO Ward - 8(1), New Delhi

The appeal is dismissed as withdrawn

ITA 786/DEL/2020[2011-12]Status: DisposedITAT Delhi14 Sept 2021AY 2011-12

Bench: Sh. N. K. Billaiya(Through Video Conferencing) Assessment Year: 2011-12 Ecocap Consulting Private Ito Limited, C-284, Defence Vs Ward – 8 (1) Colony, New Delhi -110024 New Delhi Pan No. Aaace9359H (Appellant) (Respondent)

Vide letter dated 13.09.2021 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

Meenu Paper Mills P.Ltd., Muzaffarnagar vs. ACIT, Circle-1, Muzaffarnagar

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

ITA 4758/DEL/2017[2012-13]Status: DisposedITAT Delhi14 Sept 2021AY 2012-13

Bench: Shri R.K.Panda & Shri Kul Bharatassessment Year : 2012-13 Meenu Paper Mills Pvt. Ltd. Vs Acit, 9.5Th Km Bopa Road, Circle-1, Muzaffarnagar, Muzaffarnagar, Uttar Pradesh Uttar Pradesh Pan-Aaccm0296K Appellant Respondent

Section 5(1)

Sushil Kumar Sharma, Ghaziabad vs. ITO, Wad-2(3), Ghaziabad

The appeal is dismissed as withdrawn

ITA 221/DEL/2020[2011-12]Status: DisposedITAT Delhi13 Sept 2021AY 2011-12

Bench: Sh. N. K. Billaiya(Through Video Conferencing) Assessment Year: 2011-12 Shri Sushil Kumar Sharma Ito D-217, Shyam Park Extn. Vs Ward- 2 (3) Sahibabad, Ghaziabad Ghaziabad Pan No. Avxps8711L (Appellant) (Respondent)

Vide letter dated 01.07.2021 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