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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

DCIT, Circle- 5(2), New Delhi vs. C-Dot Alcatel- Lucent Research Centre Pvt. Ltd., New Delhi

Appeals of the Revenue are dismissed as withdrawn

ITA 3191/DEL/2019[2010-11]Status: DisposedITAT Delhi27 Jul 2021AY 2010-11

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Ms. Shashi Kajli, Sr.DRFor Respondent: Mr. Rishabh Malhotra, AR
Section 5(2)

opted to settled the dispute relating to the tax arrears for the 2 I.T.As. No.3191 & 3192/DEL/2019 assessment years under consideration under the ‘Vivad Se Vishwas Scheme, 2020 and form no.5 was issued to the assessee for full and final settlement of tax arrears u/s.5(2) r.w.s. 6 of Direct ... Vivad Se Vishwas Act, 2020. He, therefore, seeks permission to withdraw the appeals. 4. In view of the above, the captioned appeals of the Revenue are dismissed as withdrawn. Order pronounced in the open Court on 27th July, 2021. [Dr. B.R.R. KUMAR] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27th

Akhil Taneja, Delhi vs. ITO, Ward- 1(1), Gurgaon

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 2725/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Jul 2021AY 2013-14

Bench: Shri N.K. Billaiya & Shri K. Narasimha Charyassessment Year: 2013-14

For Appellant: NoneFor Respondent: Sh. Jagdish Singh Dahia, Sr.DR
Section 5(1)

showing 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

Anand Mehra, Meerut vs. ITO Ward - 48(2), New Delhi

In the result, the appeal filed by the assessee is treated as dismissed

ITA 7531/DEL/2019[2011-12]Status: DisposedITAT Delhi26 Jul 2021AY 2011-12

Bench: Shri R.K. Pandaassessment Year: 2011-12 Anand Mehra, Vs Ito, 282, Boundary Road, Ward-48(2), Civil Lines, New Delhi. Meerut (Up). Pan : Aajpm1307R (Appellant) (Respondent) Assessee By : Shri Vinod Kumar Goel, Advocate Revenue By : Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing : 26.07.2021 Date Of Pronouncement : 26.07.2021 Order

For Appellant: Shri Vinod Kumar Goel, AdvocateFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

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. The ld. Counsel for the assessee has also submitted that Form No.3 has been issued by the Department. It was accordingly submitted

Naveen Kapoor (HUF), New Delhi vs. ITO Ward - 36(1), New Delhi

In the result, the appeal filed by the assessee is treated as dismissed

ITA 6998/DEL/2019[2008-09]Status: DisposedITAT Delhi26 Jul 2021AY 2008-09

Bench: Shri R.K. Pandaassessment Year: 2008-09 Naveen Kapoor (Huf), Vs Ito, 12/66, Geeta Colony, Ward-36(1), Jheel, New Delhi. New Delhi. Pan : Aaahn4025L (Appellant) (Respondent) Assessee By : None Revenue By : Shri Vijay Kumar Kataria, Sr. Dr Date Of Hearing : 26.07.2021 Date Of Pronouncement : 26.07.2021 Order

For Appellant: NoneFor Respondent: Shri Vijay Kumar Kataria, Sr. DR

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. He had also enclosed Form No.3 obtained from the Department. It was accordingly submitted that this appeal may be allowed

Rajat Gupta, New Delhi vs. ITO Ward 39(4), New Delhi

In the result, the appeal filed by the assessee is treated as dismissed

ITA 3020/DEL/2019[2010-11]Status: DisposedITAT Delhi26 Jul 2021AY 2010-11

Bench: Shri R.K. Pandaassessment Year: 2010-11 Raj At Gupta, Vs Ito, Flat No.89, Pocket-22, Ward-39(4), Sector 2.4, Rohini, New Delhi. New Delhi. Pan : Apvpg1226L (Appellant) (Respondent) Assessee By None Revenue By Sliri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 26.07.2021 Date Of Pronouncement 26.07.2021 Order This Appeal Filed By The Assessee Is Directed Against The Order Dated 18.01.2019 Of The Cit(A)-13, New Delhi, Relating To The Assessment Year 2010-11. 2. The Id. Counsel For The Assessee Filed An Application Seeking Withdrawal Of The Appeal Filed By The Assessee 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. He Had Also Enclosed Form No.3 Obtained From The Department, It Was Accordingly Submitted That This Appeal May Be Allowed To Be Withdrawn.

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. He had also enclosed Form No.3 obtained from the Department, it was accordingly submitted that this appeal may be allowed

Kamal Khemka, Delhi vs. ITO Ward-16(2), New Delhi

The appeal is dismissed as withdrawn

ITA 1884/DEL/2019[2014-15]Status: DisposedITAT Delhi26 Jul 2021AY 2014-15

Bench: Sh. N. K. Billaiya & Shri K.Narasimha Chary(Through Video Conferencing) Assessment Year: 2014-15

assessee brought to our notice that the appellant has moved an application for withdrawal of appeal pursuant to opting for settlement dispute in Vivad Se Vishwas Scheme, 2020 to settle the dispute. 3. Noting the contents of the application the appeal is dismissed as withdrawn. 4. Decision announced

ITO, Ward-8(3), New Delhi vs. Espire Enterprises and Exim P. Ltd, New Delhi

Appeal is dismissed

ITA 5217/DEL/2018[2009-10]Status: DisposedITAT Delhi26 Jul 2021AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh

For Appellant: Shri Divyansh Jain, ARFor Respondent: Ms. Nidhi Srivastava, CIT DR

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

Air Liquide Engineering India Pvt. Ltd., New Delhi vs. ACIT, Circle- 15(2), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 7712/DEL/2017[2013-14]Status: DisposedITAT Delhi26 Jul 2021AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7712/Del/2017 : Asstt. Year : 2013-14 Air Liquide Engineering India Pvt. Ltd., Vs Acit, A-24/10, Mohan Cooperative Industrial Circle-15(2), Area, Mathura Road, New Delhi-110002 New Delhi-110044 (Appellant) (Respondent) Pan No. Aabca7383G Assessee By : Sh. Amit Gupta, Ca Revenue By : Sh. Shashi Kajla , Sr. Dr Date Of Hearing: 26.07.2021 Date Of Pronouncement: 26.07.2021

For Appellant: Sh. Amit Gupta, CAFor Respondent: Sh. Shashi Kajla , Sr. 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

DCIT, Circle- 3(1)(2), Intl. Taxation, New Delhi vs. Synopsys India Pvt. Ltd( Since Virage Logic International -India Branch Office), Noida

The appeal is dismissed

ITA 7194/DEL/2017[2012-13]Status: DisposedITAT Delhi26 Jul 2021AY 2012-13

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2012-13

Section 4(2)Section 5

year 2013-14. 2. The learned counsel for the assessee, at the outset, stated that the assessee has settled the matter under the “Vivad Se Vishwas Scheme, 2020” and Form no. 3 has also been received by 2 the assessee. He, therefore, seeks permission to treat the appeal as deemed ... withdrawn under the provisions of Direct Tax Vivad Se Vishwas Act, 2020. 3. We have heard learned Representative of both the parties through Video Conferencing and have perused Form No. 3 issued by Income-tax Department with reference to present appeal. For ready reference, Section 4(2) of the Direct

Praveen Tatia, Gurgaon vs. ITO Ward - 3(3), Gurgaon

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

ITA 4163/DEL/2019[2010-11]Status: DisposedITAT Delhi22 Jul 2021AY 2010-11

Bench: Shri Kul Bharatassessment Year : 2010-11 Praveen Tatia, Vs Ito, A-4, Ground Floor, Southend Floors, Ward-3(3), Gurgaon, Haryana-122101. Gurgaon. Pan-Aaupt3357M Appellant Respondent Appellant By Ms. Shivangi Samdhani, Ca Respondent By None Date Of Hearing 22.07.2021 Date Of Pronouncement 22.07.2021

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

Rita Kumari, New Delhi vs. ACIT, Central Circle- 29, New Delhi

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

ITA 3049/DEL/2018[2015-16]Status: DisposedITAT Delhi22 Jul 2021AY 2015-16

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: -None-For Respondent: Smt. Sushma Singh, CIT-DR

Bench for withdrawal of the appeal on the ground that assessee has opted for 2 ITA.No.3049/Del./2018 Smt. Rita Kumari, New Delhi. VIVAD SE VISHWAS SCHEME, 2020 and Form No.3 has been issued by the PCIT and subsequently the assessee has paid the requisite tax of Rs.20

M/S. Kansal Building Solutions (P) Ltd., New Delhi vs. ITO, New Delhi

In the result, appeal of the assessee is dismissed

ITA 1844/DEL/2017[2012-13]Status: DisposedITAT Delhi22 Jul 2021AY 2012-13

Bench: Sh. Anil Chaturvedi & Ms Suchitra Kamble(Through Video Conferencing) M/S Kansal Building Vs. Ito Solutions (P) Ltd., Ward – 14(2), 509/5, Maa Anand Mai New Delhi Marg, Govind Puri, New Delhi - 110019 Pan : Aaeck 1941 M (Appellant) (Respondent) Assessee By Ms. Himani Agrawal, C.A. Revenue By --None-- Date Of Hearing: 22.07.2021 Date Of Pronouncement: 22.07.2021 Order Per Anil Chaturvedi, Am:

Year 2012-13. 2. Before us, assessee has moved an application dated 30.03.2021 wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form- 2 1) and undertaking (Form-2) Scheme and department had issued Form-3. The assessee therefore

K L Rathi Steels Ltd., Delhi vs. ITO, New Delhi

In the result, appeal of the assessee is dismissed

ITA 1668/DEL/2017[2013-14]Status: DisposedITAT Delhi22 Jul 2021AY 2013-14

Bench: Sh. Anil Chaturvedi & Ms Suchitra Kamble(Through Video Conferencing) K L Rathi Steels Ltd. Vs. Ito No.1/5812, Loni Road, Ward – 14(1), Shahdara, Delhi - 110032 C. R. Building New Delhi - 110002 Pan : Aaack 1141 M (Appellant) (Respondent) Assessee By --None-- Revenue By Shri Kumar Pranav, Sr. D.R. Date Of Hearing: 22.07.2021 Date Of Pronouncement: 22.07.2021 Order Per Anil Chaturvedi, Am:

Year 2013-14. 2. Before us, assessee has moved an application dated 19.07.2021 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-5. The assessee therefore

Raj Kumar Sapra HUF, New Delhi vs. ITO Ward - 42(3), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 859/DEL/2020[2015-16]Status: DisposedITAT Delhi16 Jul 2021AY 2015-16

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2015-16

For Appellant: Sh. C.S. Anand, AdvFor Respondent: Sh. M. Baranwal, Sr. DR
Section 5(1)

opted to settle the dispute relating to the tax arrears for the 2 ITA-859/Del/2020 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

Ashok Kumar, Haryana vs. ITO, Ward-1(1), Faridabad

In the result, the appeal of the assessee is dismissed

ITA 790/DEL/2020[2016-17]Status: DisposedITAT Delhi16 Jul 2021AY 2016-17

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2016-17

For Appellant: NoneFor Respondent: Sh. M. Baranwal, 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

Dhani Ram, Rewari vs. ITO Ward - 1, Rewari

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

ITA 517/DEL/2020[2016-17]Status: DisposedITAT Delhi16 Jul 2021AY 2016-17

Bench: Shri G.S. Pannu & Before Shri G.S. Pannu & Before Shri G.S. Pannu Before Shri G.S. Pannu & Shri Kul Bharat Shri Kul Bharat Kul Bharatkul Bharat Shri Shri

For Appellant: NoneFor Respondent: Shri M. Baranwal, Senior DR

stated 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 paid all the taxes accordingly. 2 ITA-517/Del/2020 3. Learned Senior DR has no objection. 4. In view of the above

Kamlesh Bansal, New Delhi vs. ITO, Ward-51(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 448/DEL/2020[2015-16]Status: DisposedITAT Delhi16 Jul 2021AY 2015-16

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2015-16

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr. DR
Section 5(1)

opted 2 ITA-448/Del/2020 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

Raj Kumar Sapra, Delhi vs. ITO, Ward-42(3), New Delhi

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

ITA 181/DEL/2020[2015-16]Status: DisposedITAT Delhi16 Jul 2021AY 2015-16

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2015-16 Raj Kumar Sapra Vs. Ito 263, Deepali Enclave, Pitampura, Ward – 42 (3) New Delhi New Delhi Pan No.Aarps2849A (Appellant) (Respondent) Appellant By : Shri C. S. Anand, Advocate Respondent By : Sh. M. Baranwal, Sr. Dr Date Of Hearing : 16.07.2021 Date Of Pronouncement : 16.07.2021 Order Per G.S. Pannu, Vp : This Appeal By The Assessee For The Assessment Year 2015-16 Is Directed Against The Order Of Learned Cit(A)-43, New Delhi Dated 31.10.2019. 2. The Learned Counsel For The Assessee, Vide Its Letter Dated 29.06.2021, Received By Email, Has Requested For Withdrawal Of The Appeal Filed By Him & Stated That The Assessee Has Opted To Settle The Dispute Relating To The 2

For Appellant: Shri C. S. Anand, AdvocateFor Respondent: Sh. M. Baranwal, Sr. DR
Section 5(1)

opted to settle the dispute relating to the 2 ITA-181/Del/2020 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

Vikas Khurana, New Delhi vs. ITO Ward - 58(1), New Delhi

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

ITA 1770/DEL/2020[2013-14]Status: DisposedITAT Delhi16 Jul 2021AY 2013-14

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2013-14 Vikas Khurana, Vs. Ito B-280, Vivek Vihar Ward – 58 (1) Delhi-110095 New Delhi Pan No. Aampk6837B (Appellant) (Respondent) Appellant By : None Respondent By : Sh. M. Baranwal, Sr. Dr Date Of Hearing : 16.07.2021 Date Of Pronouncement : 16.07.2021 Order Per G.S. Pannu, Vp : This Appeal By The Assessee For The Assessment Year 2013-14 Is Directed Against The Order Of Learned Cit(A)-30, New Delhi Dated 23.01.2020. 2. None Appeared On Behalf Of The Assessee At The Time Of Virtual Hearing. The Learned Counsel For The Assessee, Vide Its Letter Dated 30.06.2021, Received By Email, Has Requested For Withdrawal Of The Appeal Filed By Him & Stated

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr. DR
Section 5(1)

/Del/2020 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

Essel Housing Projects Pvt Ltd, New Delhi vs. ACIT Circle-8(2), New Delhi

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

ITA 9848/DEL/2019[2010-11]Status: DisposedITAT Delhi16 Jul 2021AY 2010-11

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2010-11

For Appellant: RichaFor Respondent: Sh. M. Baranwal, 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