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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

Sanjeev Jain, New Delhi vs. JCIT Range- 63, New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 4609/DEL/2019[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)

/Del/2019 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

Ravinder Kumar Aggarwal, Gurgaon vs. ITO Ward-71(3), New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 4422/DEL/2019[2014-15]Status: DisposedITAT Delhi16 Jul 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2014-15

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

/Del/2019 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

Riesh Bansal, New Delhi vs. ITO, Ward- 35(3), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 3888/DEL/2019[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-3888/Del/2019 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

Bimla Bansal, New Delhi vs. ITO Ward 41(1), New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 3537/DEL/2019[2010-11]Status: DisposedITAT Delhi16 Jul 2021AY 2010-11

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

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

/Del/2019 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

Exotic Buildcon Pvt Ltd, New Delhi vs. DCIT Central Circle-01, Gurgaon

In the result, the appeals of the assessee are dismissed

ITA 3461/DEL/2019[2011-12]Status: DisposedITAT Delhi16 Jul 2021AY 2011-12

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

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

3464/Del/2019 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 certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. 3. Learned

Ashok Kumar Jain, New Delhi vs. ITO Ward 68(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 3410/DEL/2019[2014-15]Status: DisposedITAT Delhi16 Jul 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2014-15

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

opted 2 ITA-3410/Del/2019 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

Dr. Ratnesh Kumar Srivastav, New Delhi vs. ITO Ward 61(5), New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 3297/DEL/2019[2010-11]Status: DisposedITAT Delhi16 Jul 2021AY 2010-11

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2010-11 Dr. Ratnesh Kumar Srivastava Vs. Ito 11-C, Pocket-F, Mayur Vihar, Ward – 61 (5) Phase-Ii, New Delhi New Delhi Pan No. Bsnps0388F (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 2010-11 Is Directed Against The Order Of Learned Cit(A)-38, New Delhi Dated 15.02.2019. 2. None Appeared On Behalf Of The Assessee At The Time Of Virtual Hearing. The Learned Counsel For The Assessee, Vide Its Letter Dated 07.07.2021, 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/2019 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

Archna Aggarwal, Delhi vs. ITO Ward 36(4), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 3221/DEL/2019[2014-15]Status: DisposedITAT Delhi16 Jul 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2014-15

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

opted to settle the 2 ITA-3221/Del/2019 dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. 3. Learned Senior DR has no objection. 4. In view of the above, we accept the request of the assessee

Planet Herbs Life Sciences Pvt. Ltd., Delhi vs. ACIT, Circle- 20(1), New Delhi

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

ITA 2717/DEL/2019[2012-13]Status: DisposedITAT Delhi16 Jul 2021AY 2012-13

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
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

Anjila Aggarwal, New Delhi vs. ITO, Ward-14(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 2684/DEL/2019[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-2684/Del/2019 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

Saijee Developers P.Ltd, New Delhi vs. ITO, Ward-7(2), New Delhi

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

ITA 2201/DEL/2019[2006-07]Status: DisposedITAT Delhi16 Jul 2021AY 2006-07

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
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

Vineet Jindal HUF, New Delhi vs. ITO, Ward-35(4), New Delhi

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

ITA 2164/DEL/2019[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

before us at the time of virtual hearing. However, the Assessee vide his application dated 3.7.2021 has informed that assessee has opted for Vivad Se Vishwas Scheme for the assessment year under consideration and have already made the payment of the tax. . Therefore, it was requested to withdraw the captioned

Jyoti Jindal, New Delhi vs. ITO, Ward-35(5), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 2162/DEL/2019[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

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. 3. Learned Senior DR has no objection. 4. In view of the above, we accept the request of the assessee

ACIT, Circle-40(1), New Delhi vs. Elkay Overseas India, New Delhi

In the result, the appeal filed by the Revenue is dismissed having become infructuous

ITA 1856/DEL/2019[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(2)Section 6

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 and the Ld. PCIT-15, Delhi has now issued an order in Form 5 for full and final settlement of tax arrears ... under section 5(2) read with Section 6 of the Direct Tax Vivad Se Vishwas Act, 2020, a copy thereof has been filed. 3. Learned Senior DR has no objection. 4. In view of the above, we accept the request of the assessee’s A.R. for dismissal of the Revenue

Naveen Goel, New Delhi vs. ITO, Ward-59(4), New Delhi

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

ITA 155/DEL/2019[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)

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

Franchise India Brands Ltd., New Delhi vs. ACIT, CPC- TDS, Ghaziabad

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

ITA 1278/DEL/2019[2017-18]Status: DisposedITAT Delhi16 Jul 2021AY 2017-18

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2017-18

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

/Del/2019 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

Mahendra Kumar Jajodia, New Delhi vs. DCIT, CC -8, New Delhi

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

ITA 1260/DEL/2019[2013-14]Status: DisposedITAT Delhi16 Jul 2021AY 2013-14

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2013-14 Mahendra Kumar Jajodia Vs. Dcit 108, Ansal Bhavan, 16 K. G. Marg, Central Circle -8 New Delhi-110001 New Delhi Pan No. Acqpj6354G (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)-24, New Delhi Dated 17.12.2018. 2. None Appeared On Behalf Of The Assessee At The Time Of Virtual Hearing. The Learned Counsel For The Assessee, Vide Its Letter Dated 28.06.2021, 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/2019 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

Ram Kapoor, Ghaziabad vs. DCIT, Circle-2, Ghaziabad

In the result, the appeal of the assessee is dismissed

ITA 1162/DEL/2019[2014-15]Status: DisposedITAT Delhi16 Jul 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2014-15

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

opted to settle the dispute relating to the tax arrears for the assessment year under 2 ITA-1162/Del/2019 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

Puja Gupta, New Delhi vs. ITO, Ward- 16(1), New Delhi

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

ITA 1052/DEL/2019[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)

/Del/2019 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. 3. Learned

Ved Singh, Meerut vs. ITO, Ward-2(4), Meerut

In the result, the appeal of the assessee is dismissed

ITA 7832/DEL/2018[2013-14]Status: DisposedITAT Delhi16 Jul 2021AY 2013-14

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2013-14

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

requested for withdrawal of the appeal filed by the assessee and stated that the assessee 2 ITA-7832/Del/2018 has filed declaration under Vivad Se Vishwas Scheme, 2020 and on 10.12.2021 the assessee has received Form No. 5 dated 22.01.2021 issued by the PCIT, Ghaziabad and enclosed the copy thereof