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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

Rajesh Gupta, New Delhi vs. ITO, Ward- 61(2), New Delhi

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

ITA 3016/DEL/2018[2014-15]Status: DisposedITAT Delhi26 Aug 2021AY 2014-15

Bench: Shri R.K. Panda[Assessment Year: 2014-15]

Section 5(1)

relating to the tax arrears for the 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, I accept the request

Pi Foundation Trust, New Delhi vs. ITO, Extemptins, New Delhi

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

ITA 9034/DEL/2019[2016-17]Status: DisposedITAT Delhi25 Aug 2021AY 2016-17

Bench: Shri R.K. Panda[Assessment Year: 2016-17]

Section 5(1)

relating to the tax arrears for the 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 DR has no objection. 4. In view of the above, I accept the request

Bikash Singhi, Delhi vs. ACIT, Circle-16, New Delhi

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

ITA 6802/DEL/2018[2015-16]Status: DisposedITAT Delhi25 Aug 2021AY 2015-16

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

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

Geeta Mathur, New Delhi vs. Prcit-11, New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 4058/DEL/2018[2013-14]Status: DisposedITAT Delhi25 Aug 2021AY 2013-14

Bench: Shri R.K. Panda & Shri Vijay Pal Rao[Assessment Year : 2013-14 ]

For Appellant: Sh. Ranjan Chopra, CAFor Respondent: Ms. Anima Barnwal, Sr. DR
Section 5(1)

opted to settle the dispute relating to the tax arrears for the assessment year under 1 AYR. 2013-14 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

North West Securities Limited, Ghaziabad vs. ITO Ward-18(4), New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 4544/DEL/2019[2010-11]Status: DisposedITAT Delhi24 Aug 2021AY 2010-11

Bench: Shri R.K. Pandaassessment Year : 2010-11 North West Securities Vs. Ito, Ward-18(4), Limited, New Delhi – 2 Ff-2, Plot No. 620, Sector-1, Vaishali, Ghaziabad (Pan: Aabcn5899C) (Appellant) (Respondent)

For Appellant: Shri Rajiv Jain, CAFor Respondent: Shri Ramesh Kumar, 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

Subhash Chander, Hisar vs. ITO Ward - 4, Hisar

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 7748/DEL/2019[2011-12]Status: DisposedITAT Delhi23 Aug 2021AY 2011-12

Bench: Shri R.K. Pandaassessment Year : 2011-12 Mr. Subhash Chander, Vs. Ito, Ward-4, Hisar C/O Suraj Bhan Nain, Advocate, H.No. 203, Sector-27, Gurugram, Haryana (Pan: Ahkpc9440P) (Appellant) (Respondent) Appellant By : Shri Kuldip Khera, Ca Respondent By : Shri Ramesh Kumar, Sr. Dr.

For Appellant: Shri Kuldip Khera, CAFor Respondent: Shri Ramesh Kumar, 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

Mann Residency P.Ltd, New Delhi vs. ITO, Ward-16(2), New Delhi

The appeal of the assessee is dismissed as withdrawn

ITA 5961/DEL/2018[2015-16]Status: DisposedITAT Delhi23 Aug 2021AY 2015-16

Bench: Shri O.P. Kant & Shri Amarjeet Singh[Through Video Conferencing] Assessment Year: 2015-16

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

Sundaram It Parks P.Ltd, New Delhi vs. DCIT, Central Circle, Noida

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

ITA 4906/DEL/2018[2015-16]Status: DisposedITAT Delhi23 Aug 2021AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. Narasimha Charyassessment Year: 2015-16

For Appellant: NoneFor Respondent: Sh. H.K. Choudhary, CIT/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

Mr. Mukesh Goyal, Delhi vs. ACIT, New Delhi

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

ITA 1324/DEL/2016[2011-12]Status: DisposedITAT Delhi23 Aug 2021AY 2011-12

Bench: Shri R.K. Pandaassessment Year : 2011-12 Mr. Mukesh Goyal, Vs. Acit, Circle 34(1), C-3/55, Ashok Vihar, Room No. 804, Phase-Ii, E-2, Civic Centre, Delhi – 52 New Delhi (Pan: Aajpg3285G) (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Ramesh Kumar, Sr. DR

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 copy of Form-5 issued on 08.4.2021 by the PCIT, Delhi-12 has also been filed. 3. Learned Senior

Akzo Nobel India Ltd. Being Amalgamated Company, Kolkata vs. DCIT, New Delhi

In the result, appeal of the assessee is dismissed

ITA 1551/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Aug 2021AY 2011-12

Bench: Ms Suchitra Kamble & Dr. B. R. R. Kumar

Before us, the Ld. AR submitted that the assessee has moved an application dated 16.08.2021 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 19/04/2021. 3. In view

Ranjan Kumar Ghai, Faridabad vs. DCIT, Central Circle- I, Gurgaon

The appeals are dismissed as withdrawn

ITA 3824/DEL/2018[2014-15]Status: DisposedITAT Delhi16 Aug 2021AY 2014-15

Bench: Sh. N. K. Billaiya & Sh. Pawan Singh(Through Video Conferencing)

Vide letter dated 16.08.2021 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 appeals are dismissed as withdrawn. 4. Decision announced in the open court in the presence of both

Ranjan Kumar Ghai, Faridabad vs. DCIT, Central Circle- I, Gurgaon

The appeals are dismissed as withdrawn

ITA 3823/DEL/2018[2013-14]Status: DisposedITAT Delhi16 Aug 2021AY 2013-14

Bench: Sh. N. K. Billaiya & Sh. Pawan Singh(Through Video Conferencing)

Vide letter dated 16.08.2021 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 appeals are dismissed as withdrawn. 4. Decision announced in the open court in the presence of both

Meha Daga, Faridabad vs. ITO, Ward- 1(4), Faridabad

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

ITA 2033/DEL/2018[2014-15]Status: DisposedITAT Delhi16 Aug 2021AY 2014-15

Bench: Shri O.P. Kant & Shri K. Narasimha Charyassessment Year: 2014-15

For Appellant: Sh. Ashu Jain, AdvocateFor 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

Ritu Singhal, New Delhi vs. ITO Ward - 72(3), New Delhi

The appeal of the assessee is dismissed as withdrawn

ITA 6227/DEL/2019[2014-15]Status: DisposedITAT Delhi12 Aug 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Narender Arora, CAFor Respondent: Shri R.K. Gupta, Sr.D.R

counsel for the assessee, vide its letter dated 11.08.2021, received through e-mail, 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 for I.T.A. No.6227/DEL/2019 2 the year. Copy of Form No.3 has been

Clan Morgan Holding Pvt. Ltd., New Delhi vs. ITO, Ward-6(2), New Delhi

The appeals of the assessee are dismissed as withdrawn

ITA 5325/DEL/2018[2007-08]Status: DisposedITAT Delhi12 Aug 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Ashish Goel, CAFor Respondent: Shri R.K. Gupta, Sr.D.R

parties through Video Conferencing. 3. Ld. counsel for the assessee, vide its letter dated 06.08.2021 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 for both the years. Copy of I.T.A. No.5324 & 5325/DEL/2018

Clan Morgan Holding Pvt. Ltd., New Delhi vs. ITO, Ward-6(2), New Delhi

The appeals of the assessee are dismissed as withdrawn

ITA 5324/DEL/2018[2006-07]Status: DisposedITAT Delhi12 Aug 2021AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Ashish Goel, CAFor Respondent: Shri R.K. Gupta, Sr.D.R

parties through Video Conferencing. 3. Ld. counsel for the assessee, vide its letter dated 06.08.2021 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 for both the years. Copy of I.T.A. No.5324 & 5325/DEL/2018

H R Polycoats Pvt. Ltd., New Delhi vs. DCIT, Circle- 11(2), New Delhi

In the result, appeal of the assessee is dismissed

ITA 3314/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Aug 2021AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) H R Polycoats Pvt. Ltd., Vs. Dcit C/O. Gsk & Associates Llp Circle – 11(2), Building No.8, 1St Floor, New Delhi Rani Jhanshi Road, Motia Khan Industrial Area Jhandewalan, New Delhi – 110055 Pan : Aacch 2278 J (Appellant) (Respondent) Assessee By Shri Anish, C.A. Revenue By Ms. Anima Baranwal, Sr. D.R. Date Of Hearing: 12.08.2021 Date Of Pronouncement: 12.08.2021 Order Per Anil Chaturvedi, Jm:

Before us, assessee has moved an application dated 07.08.2021 wherein the assessee has stated that it has opted for 2 Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form- 1) and undertaking (Form-2) Scheme and department had issued Form-3. The assessee, therefore, seeks to withdraw

DCIT, Circle- 2, Meerut vs. Sarva Up Gramin Bank, Meerut

In the result, this appeal is dismissed

ITA 3224/DEL/2018[2015-16]Status: DisposedITAT Delhi12 Aug 2021AY 2015-16

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri Vivek Gupta, CAFor Respondent: Ms. Nidhi Srivastava, CIT(DR)
Section 36(1)

hearing, at the outset, the Ld. Authorized Representative (“Ld. AR”, for short) for the Assessee informed us that the assessee has availed of Vivad Se Vishwas Scheme, 2020 (“VSVS”, for short). The Ld. AR for assessee also drew our attention to Form 5 dated 25/05/2021 issued by Designated Authority under ... Direct Tax Vivad Se Vishwas Act, 2020 read with the Direct Tax Vivad Se Vishwas Rules, 2020 (Copy whereof was filed from assessee’s side in the course of appellate proceedings in Income Tax Appellate Tribunal.) giving intimation for the same. At the time of hearing before

Addl. CIT, Range- 36, New Delhi vs. Parmanand Malani, New Delhi

In the result, the appeal filed by the Revenue in ITA No

ITA 7859/DEL/2017[2014-15]Status: DisposedITAT Delhi12 Aug 2021AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Madhumita Roy[A.Y 2014-15]

For Appellant: Shri Sandeep Vijh, CAFor Respondent: Shri Bharat B. Garg, Sr. DR
Section 131Section 68

However, we find that the quarrel relating to the capital gains derived by the assessee has been settled under the Vivad Se Vishwas Scheme, 2020. 12. We find that similar disallowances were made in the hands of the family member of the assessee who claimed to have earned long term ... from sale of shares of M/s Dhan Leela Investment & Trading Co. Ltd and in all such cases, the quarrel has been settled under Vivad se Vishwas Scheme, 2020, 13. Coming to the facts of the five loan creditors, we find that each loan creditor had shown his/her source of income

ITO, Ward- 19(3), New Delhi vs. Paramex Electronics Pvt. Ltd., New Delhi

The appeal is dismissed

ITA 6150/DEL/2017[2013-14]Status: DisposedITAT Delhi12 Aug 2021AY 2013-14

Bench: Sh. N. K. Billaiya & Ms. Madhumita Roy(Through Video Conferencing) Assessment Year: 2013-14 Ito Paramex Electronics Pvt. Ward – 19(3) Vs Ltd. F-217, Sainik Farms, New Delhi New Delhi -110062 Pan No. Aaacp0044Q (Appellant) (Respondent)

Section 143(3)Section 144

appeal. 3. At the very outset the counsel for the assessee stated that the assessee has settled the quarrel under the Vivad Se Vishwas Scheme, 2020, therefore, Revenue should not have any grievance now. 4. Considering the statement of the counsel “at bar” we dismiss this appeal by the revenue ... However, if the Assessing Officer finds that quarrel has not been settled under the Vivad Se Vishwas Scheme, 2020 then he may approach the Tribunal as per the provisions of the law. 6. With the above directions the appeal is dismissed. 7. Decision announced in the open court