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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

Saurabh Aggarwal, Delhi vs. ITO Ward - 40(2), New Delhi

The appeal is dismissed as withdrawn

ITA 2459/DEL/2019[2014-15]Status: DisposedITAT Delhi13 Sept 2021AY 2014-15

Bench: Sh. N. K. Billaiya(Through Video Conferencing) Assessment Year: 2014-15 Saurabh Aggarwal Ito C-128, Maharana Pratap Vs Ward- 40 (2) Enclave, New Delhi New Delhi Pan No. Agmpa7203K (Appellant) (Respondent)

Vide letter dated 11.09.2021 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 Noting the contents of the application the appeal is dismissed as withdrawn. 4.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

Parvesh Rani, Karnal vs. ITO Ward -03, Karnal

In the result, this appeal is dismissed

ITA 3179/DEL/2019[2010-11]Status: DisposedITAT Delhi10 Sept 2021AY 2010-11

Bench: Smt. Diva Singh & Shri Anadee Nath Misshra

For Appellant: Shri Pulkit Advani, AdvocateFor Respondent: None
Section 144Section 147

each other.” (B) At the time of hearing, the learned Counsel for the Assessee informed us that the assessee has opted for Vivad Se Vishwas Scheme, 2020 (“VSVS”, for short) and that Form-3 has already been issued. He drew our attention to E-mailed letter dated 26.08.2021 from assessee

Arawali Finlease Private Limited, Delhi vs. ITO, Ward-3(2), New Delhi

In the result, the appeal is dismissed as withdrawn

ITA 480/DEL/2020[2009-10]Status: FixedITAT Delhi08 Sept 2021AY 2009-10

Bench: Smt. Diva Singh & Shri Anadee Nath Misshra

For Appellant: Shri Tarun Kumar, CAFor Respondent: Shri R.K. Gupta, Sr. DR
Section 133(6)Section 147Section 148Section 263

filed. Copy of Form No. 3 it was submitted has been issued by Pr. CIT-10, accepting the assessee’s declaration under the Vivad se Vishwas Scheme, 2020. Copy of the challan payment also filed was relied upon for the prayer. Ld. Sr. DR Shri R.K. Gupta considering the material ... 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

Jagdish Prasad, New Delhi vs. Addl. CIT, Range- 65, New Delhi

The appeals are dismissed as withdrawn

ITA 4644/DEL/2018[2009-10]Status: DisposedITAT Delhi08 Sept 2021AY 2009-10

Bench: Sh. N. K. Billaiya & Ms. Suchitra Kamble(Through Video Conferencing)

Before us the AR Santosh Pathak stated that the assessee wants to withdraw the appeals as the quarrel has been settled under the Vivad Se Vishwas Scheme, 2020. 3. On Such statement both the appeals are dismissed as withdrawn. 4. Decision announced in the open court in the presence

Dinesh Gupta, New Delhi vs. ITO, Ward-28(3), New Delhi

In the result, this appeal is dismissed

ITA 7430/DEL/2018[2014-15]Status: DisposedITAT Delhi07 Sept 2021AY 2014-15

Bench: Smt. Diva Singh & Shri Anadee Nath Misshra

For Appellant: Ms. Riya Mathur, AdvocateFor Respondent: Shri R.K. Gupta, Sr. DR
Section 10(38)Section 68

appeal.” (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. She drew our attention to letter filed from assessee’s side

Lipi Finstock Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

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

ITA 5097/DEL/2017[2011-12]Status: DisposedITAT Delhi06 Sept 2021AY 2011-12

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5093/Del/2017 : Asstt. Year : 2006-07 Ita No. 5094/Del/2017 : Asstt. Year : 2007-08 Ita No. 5095/Del/2017 : Asstt. Year : 2008-09 Ita No. 5096/Del/2017 : Asstt. Year : 2010-11 Ita No. 5097/Del/2017 : Asstt. Year : 2011-12 M/S Lipi Finstock Ltd., Vs Acit, C-30, Panchsheel Enclave, Central Circle-06, New Delhi-110017 New Delhi (Appellant) (Respondent) Pan No. Aaacl2220N Assessee By : Sh. Virender Kumar, Ca Revenue By : Ms. Paramita M. Biswas, Cit Dr Date Of Hearing: 06.09.2021 Date Of Pronouncement: 06.09.2021

For Appellant: Sh. Virender Kumar, CAFor Respondent: Ms. Paramita M. Biswas, 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. ITA Nos. 5093 to 5097/Del/2017

Lipi Finstock Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

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

ITA 5096/DEL/2017[2010-11]Status: DisposedITAT Delhi06 Sept 2021AY 2010-11

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5093/Del/2017 : Asstt. Year : 2006-07 Ita No. 5094/Del/2017 : Asstt. Year : 2007-08 Ita No. 5095/Del/2017 : Asstt. Year : 2008-09 Ita No. 5096/Del/2017 : Asstt. Year : 2009-10 Ita No. 5097/Del/2017 : Asstt. Year : 2010-11 M/S Lipi Finstock Ltd., Vs Acit, C-30, Panchsheel Enclave, Central Circle-06, New Delhi-110017 New Delhi (Appellant) (Respondent) Pan No. Aaacl2220N Assessee By : Sh. Virender Kumar, Ca Revenue By : Ms. Paramita M. Biswas, Cit Dr Date Of Hearing: 06.09.2021 Date Of Pronouncement: 06.09.2021

For Appellant: Sh. Virender Kumar, CAFor Respondent: Ms. Paramita M. Biswas, 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. ITA Nos. 5093 to 5097/Del/2017

Lipi Finstock Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

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

ITA 5095/DEL/2017[2008-09]Status: DisposedITAT Delhi06 Sept 2021AY 2008-09

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5093/Del/2017 : Asstt. Year : 2006-07 Ita No. 5094/Del/2017 : Asstt. Year : 2007-08 Ita No. 5095/Del/2017 : Asstt. Year : 2008-09 Ita No. 5096/Del/2017 : Asstt. Year : 2009-10 Ita No. 5097/Del/2017 : Asstt. Year : 2010-11 M/S Lipi Finstock Ltd., Vs Acit, C-30, Panchsheel Enclave, Central Circle-06, New Delhi-110017 New Delhi (Appellant) (Respondent) Pan No. Aaacl2220N Assessee By : Sh. Virender Kumar, Ca Revenue By : Ms. Paramita M. Biswas, Cit Dr Date Of Hearing: 06.09.2021 Date Of Pronouncement: 06.09.2021

For Appellant: Sh. Virender Kumar, CAFor Respondent: Ms. Paramita M. Biswas, 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. ITA Nos. 5093 to 5097/Del/2017

Lipi Finstock Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

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

ITA 5094/DEL/2017[2007-08]Status: DisposedITAT Delhi06 Sept 2021AY 2007-08

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5093/Del/2017 : Asstt. Year : 2006-07 Ita No. 5094/Del/2017 : Asstt. Year : 2007-08 Ita No. 5095/Del/2017 : Asstt. Year : 2008-09 Ita No. 5096/Del/2017 : Asstt. Year : 2009-10 Ita No. 5097/Del/2017 : Asstt. Year : 2010-11 M/S Lipi Finstock Ltd., Vs Acit, C-30, Panchsheel Enclave, Central Circle-06, New Delhi-110017 New Delhi (Appellant) (Respondent) Pan No. Aaacl2220N Assessee By : Sh. Virender Kumar, Ca Revenue By : Ms. Paramita M. Biswas, Cit Dr Date Of Hearing: 06.09.2021 Date Of Pronouncement: 06.09.2021

For Appellant: Sh. Virender Kumar, CAFor Respondent: Ms. Paramita M. Biswas, 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. ITA Nos. 5093 to 5097/Del/2017

Lipi Finstock Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

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

ITA 5093/DEL/2017[2006-07]Status: DisposedITAT Delhi06 Sept 2021AY 2006-07

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5093/Del/2017 : Asstt. Year : 2006-07 Ita No. 5094/Del/2017 : Asstt. Year : 2007-08 Ita No. 5095/Del/2017 : Asstt. Year : 2008-09 Ita No. 5096/Del/2017 : Asstt. Year : 2009-10 Ita No. 5097/Del/2017 : Asstt. Year : 2010-11 M/S Lipi Finstock Ltd., Vs Acit, C-30, Panchsheel Enclave, Central Circle-06, New Delhi-110017 New Delhi (Appellant) (Respondent) Pan No. Aaacl2220N Assessee By : Sh. Virender Kumar, Ca Revenue By : Ms. Paramita M. Biswas, Cit Dr Date Of Hearing: 06.09.2021 Date Of Pronouncement: 06.09.2021

For Appellant: Sh. Virender Kumar, CAFor Respondent: Ms. Paramita M. Biswas, 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. ITA Nos. 5093 to 5097/Del/2017

Halcrow Cansulting India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 683/DEL/2019[2013-14]Status: DisposedITAT Delhi02 Sept 2021AY 2013-14

Bench: Shri Kul Bharat & Shri Prashant Maharishiassessment Year : 2013-14 Halcrow Consulting India Pvt.Ltd., Vs Dcit, R-27, 2Nd Floor, Pratap Market, Circle-11(1), Jangpura B, New Delhi-110014. New Delhi. Pan-Aabch3579B Appellant Respondent Appellant By Ms. Ananya Kapoor, Adv. Respondent By Sh. Surender Pal, Cit Dr Date Of Hearing 02.09.2021 Date Of Pronouncement 02.09.2021

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

Dharmender Kumar (HUF), New Delhi vs. ITO Ward - 50(5), New Delhi

ITA 4909/DEL/2019[2015-16]Status: DisposedITAT Delhi02 Sept 2021AY 2015-16

Bench: Shri R.K. Panda[Assessment Year: 2015-16]

Section 5(1)Section 7

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

Provestment Securities Pvt. Ltd., New Delhi vs. DCIT, Circle-20(1), New Delhi

Appeals are dismissed being treated as withdrawn

ITA 293/DEL/2018[2014-15]Status: DisposedITAT Delhi02 Sept 2021AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Anadee Nath Misshra

For Appellant: Shri Rahul Chaurasia, CAFor Respondent: Shri Jagdish Singh, Sr. DR
Section 14ASection 250Section 36Section 68

hearing, at the outset, the Ld. Authorized Representative (“Ld. AR”, for short) for the Assessee informed us that the assessee has opted for Vivad Se Vishwas Scheme, 2020 (“VSVS”, for short) for the settlement of subject matter of the disputes in these appeals. He also drew our attention to letter

DCIT, Circle- 20(1), New Delhi vs. Provestment Secruties Pvt. Ltd., New Delhi

Appeals are dismissed being treated as withdrawn

ITA 198/DEL/2018[2014-15]Status: DisposedITAT Delhi02 Sept 2021AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Anadee Nath Misshra

For Appellant: Shri Rahul Chaurasia, CAFor Respondent: Shri Jagdish Singh, Sr. DR
Section 14ASection 250Section 36Section 68

hearing, at the outset, the Ld. Authorized Representative (“Ld. AR”, for short) for the Assessee informed us that the assessee has opted for Vivad Se Vishwas Scheme, 2020 (“VSVS”, for short) for the settlement of subject matter of the disputes in these appeals. He also drew our attention to letter

Akt Impex Pvt. Ltd., New Delhi vs. ITO Ward-2(4), New Delhi

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

ITA 8190/DEL/2019[2008-09]Status: DisposedITAT Delhi01 Sept 2021AY 2008-09

Bench: Shri R.K. Pandaassessment Year : 2008-09 Akt Impex Pvt. Ltd., Vs. Ito, Ward 2(4), D-28, South Extension, New Delhi Part-I, New Delhi – 110 049 (Pan: Aacca7119D) (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri R.K. Gupta, 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

ITO, Ward-8(2), New Delhi vs. Emperor Infratech P. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 7002/DEL/2018[2010-11]Status: DisposedITAT Delhi01 Sept 2021AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat(Through Video Conferencing) Ito Vs. Emperor Infratech P. Ltd. Ward – 8(2), E-18, 2Nd Floor, New Delhi Model Town-Ii, New Delhi-110009 Pan : Aabce 2810 J (Appellant) (Respondent) Assessee By Shri Divyansh Jain, Adv. Revenue By Ms. Nidhi Srivastava, Cit-D.R. Date Of Hearing: 01.09.2021 Date Of Pronouncement: 01.09.2021 Order Per Kul Bharat, Jm:

Before us, assessee has moved an application dated 10th April 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 issued 2 Form-3. The assessee, therefore, seeks

Mn Ventures Pvt. Ltd., New Delhi vs. Pr. CIT- 6, New Delhi

In the result, appeal of the assessee is dismissed

ITA 3111/DEL/2018[2013-14]Status: DisposedITAT Delhi01 Sept 2021AY 2013-14

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing) Mn Ventures Private Limited, The Pr. Cit – 6, 8, Commercial Complex, 1St Floor Vs. Cr Building, I. P. Estate, Masjid Moth, Greater Kailash, New Delhi – 110 002. New Delhi – 110 048. Pan: Aacci2827E (Appellant) (Respondent)

For Appellant: Shri Rakesh Joshi, C. AFor Respondent: Ms. Paramita M. Biswas
Section 263

assessee vide his application has submitted that he has also filed an appeal before the ld. CIT (Appeals) and subsequently opted for Vivad Se Vishwas Scheme. Accordingly, this appeal becomes infructuous. He has further requested for withdrawal of the appeal. 3. The ld. DR also agreed with the above contentions

ACIT, New Delhi vs. M/S. Genpact India, Gurgaon

Appeals are hereby dismissed with liberty to get it restored by the assessee in

ITA 3988/DEL/2014[2007-08]Status: DisposedITAT Delhi01 Sept 2021AY 2007-08

Bench: Shri N.K.Billaiya & Shri Kuldip Singh

For Appellant: Sh. Tarandip Singh, AdvFor Respondent: Ms. Sunita Singh, CIT(DR)

ground that the 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” and has filed necessary Form 1 & 2 with the Tax Department, which was accepted and processed vide Form 3 issued

Genpact India (Formerly Known As Ge Capital International Services), Gurgaon vs. ACIT, New Delhi

Appeals are hereby dismissed with liberty to get it restored by the assessee in

ITA 3698/DEL/2014[2008-09]Status: DisposedITAT Delhi01 Sept 2021AY 2008-09

Bench: Shri N.K.Billaiya & Shri Kuldip Singh

For Appellant: Sh. Tarandip Singh, AdvFor Respondent: Ms. Sunita Singh, CIT(DR)

ground that the 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” and has filed necessary Form 1 & 2 with the Tax Department, which was accepted and processed vide Form 3 issued

Genpact India (Formerly Known As Ge Capital International Services), Gurgaon vs. ACIT, New Delhi

Appeals are hereby dismissed with liberty to get it restored by the assessee in

ITA 3697/DEL/2014[2007-08]Status: DisposedITAT Delhi01 Sept 2021AY 2007-08

Bench: Shri N.K.Billaiya & Shri Kuldip Singh

For Appellant: Sh. Tarandip Singh, AdvFor Respondent: Ms. Sunita Singh, CIT(DR)

ground that the 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” and has filed necessary Form 1 & 2 with the Tax Department, which was accepted and processed vide Form 3 issued