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“Vivad se Vishwas”

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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

Ratnashri Buildtech P.Ltd, Gurgaon vs. DCIT, Central Circle-1, Faridabad

The appeal of the assessee is dismissed as withdrawn

ITA 604/DEL/2019[2009-10]Status: DisposedITAT Delhi28 Jun 2021AY 2009-10

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

For Appellant: Shri Kapil Goel, AdvFor Respondent: Ms. Pramila M. Biswas, CIT-DR

assessee has opted to settle the dispute relating to the tax 2 I.T.A. No.604/DEL/2019 arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. 4. In view of the above, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the Open Court

Ashima Khurana, New Delhi vs. ITO Ward-60(1), New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 2020/DEL/2019[2014-15]Status: DisposedITAT Delhi28 Jun 2021AY 2014-15

Bench: Shri Kul Bharat & Shri O.P.Kantassessment Year : 2014-15 Ashima Khurana, Vs Ito, 36-F, Pocket 4, Mayur Vihar, Ward-60(1), Phase-1, New Delhi-110091. New Delhi. Pan-Aizpb8204C Appellant Respondent Appellant By Sh. C.S.Anand, Adv. Respondent By Sh. R.K.Gupta, Sr.Dr Date Of Hearing 28.06.2021 Date Of Pronouncement 28.06.2021

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

M/S. Om Shiva Traders (P) Ltd., New Delhi vs. ITO, New Delhi

The appeal of the assessee is dismissed as withdrawn

ITA 2211/DEL/2015[2007-08]Status: DisposedITAT Delhi28 Jun 2021AY 2007-08

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

For Appellant: Ms. Tani Malik, AdvFor Respondent: Mrs. Alka Gautam, Sr.DR

both the parties through Video Conferencing. 3. Ld. counsel for the assessee at the outset stated that assessee has settled the matter under Vivad se Vishwas Scheme, 2020 and Form No.3 has also been issued in favour 2 I.T.A. No.2211/DEL/2015 of the assessee. He, therefore, seeks permission to withdraw

Kuber Foods, Karnal vs. ITO, Ward-2, Karnal

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 891/DEL/2020[2014-15]Status: DisposedITAT Delhi24 Jun 2021AY 2014-15

Bench: Shri Kul Bharatassessment Year : 2014-15 Kuber Foods, Vs Ito, Anaj Mandi, Taraori, Karnal, Ward-2, Haryana-132001. Karnal. Pan-Aagfk1075K Appellant Respondent Appellant By Sh. Girish Aneja, Advocate Respondent By None Date Of Hearing 24.06.2021 Date Of Pronouncement 24.06.2021

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

Lalit Agarwal, New Delhi vs. ITO Ward - 61(2), New Delhi

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

ITA 34/DEL/2020[2011-12]Status: DisposedITAT Delhi24 Jun 2021AY 2011-12

Bench: Shri Kul Bharatassessment Year : 2011-12 Lalit Agarwal, Vs Ito, Sfs Flat No.346, Pocket-A-5/B, Ward-61(2), Paschim Vihar, New Delhi-110063. New Delhi. Pan-Aafpa1724J Appellant Respondent Appellant By Appellant’S Application On Record Respondent By None Date Of Hearing 24.06.2021 Date Of Pronouncement 24.06.2021

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

Tridev Educational Society, Faridabad vs. ACIT Central Circle-II, Faridabad

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

ITA 7027/DEL/2019[2014-15]Status: DisposedITAT Delhi24 Jun 2021AY 2014-15

Bench: Shri Kul Bharatassessment Year : 2014-15 Tridev Educational Society, Vs Acit, B-311, Nehru Ground Nit, Central Circle-Ii, Faridabad, Haryana-121001. Faridabad. Pan-Aabat2129D Appellant Respondent Appellant By Sh. Mukesh Nasa, Ar Respondent By None Date Of Hearing 24.06.2021 Date Of Pronouncement 24.06.2021

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

Sj Realcon Pvt Ltd, New Delhi vs. ITO Ward - 22(1), New Delhi

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

ITA 4973/DEL/2019[2015-16]Status: DisposedITAT Delhi24 Jun 2021AY 2015-16

Bench: Shri Kul Bharatassessment Year : 2015-16 Sj Realcon Pvt.Ltd., Vs Ito, 23, Chitra Vihar Ward-22(1), New Delhi-110092. New Delhi. Pan-Aapcs4388H Appellant Respondent Appellant By None (Appellant’S Application On Record) Respondent By None Date Of Hearing 24.06.2021 Date Of Pronouncement 24.06.2021

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

Manoj Aggarwal, New Delhi vs. ITO Ward-42(4), New Delhi

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

ITA 4861/DEL/2019[2015-16]Status: DisposedITAT Delhi24 Jun 2021AY 2015-16

Bench: Shri Kul Bharatassessment Year : 2015-16 Manoj Aggarwal, Vs Ito, B-142, Pushpanjali Enclave, Ward-42(4), Pitampura, New Delhi-110034. New Delhi. Pan-Aaapa3634Q Appellant Respondent Appellant By Sh. Mukul Gupta, Advocate Respondent By None Date Of Hearing 24.06.2021 Date Of Pronouncement 24.06.2021

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

Davendra Kumar Mittal HUF, New Delhi vs. ITO, Ward- 40(5), New Delhi

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

ITA 3892/DEL/2019[2014-15]Status: DisposedITAT Delhi24 Jun 2021AY 2014-15

Bench: Shri Kul Bharatassessment Year : 2014-15 Davendra Kumar Mittal Huf, Vs Ito, 13, Nishant Kunj, Pitampura, Ward-40(5), New Delhi-110034. New Delhi. Pan-Aaahd2387P Appellant Respondent Appellant By Sh.Dharender Kumar, Ca Respondent By None Date Of Hearing 24.06.2021 Date Of Pronouncement 24.06.2021

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

Bal Kishan Dass Goel, HUF, Delhi vs. ITO, Ward- 47(4), New Delhi

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

ITA 6018/DEL/2018[2010-11]Status: DisposedITAT Delhi24 Jun 2021AY 2010-11

Bench: Shri Kul Bharatassessment Year : 2010-11 Bal Kishan Dass Goel, Huf, Vs Ito, 158, Katra Nawab, Chandni Chowk, Ward-47(4), Delhi-110006. New Delhi. Pan-Aaahb4331D Appellant Respondent Appellant By Sh. Jaspal Singh Sethi, Adv. Respondent By None Date Of Hearing 24.06.2021 Date Of Pronouncement 24.06.2021

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

Arun Jain HUF, New Delhi vs. ITO Ward - 40(5), New Delhi

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

ITA 9572/DEL/2019[2011-12]Status: DisposedITAT Delhi23 Jun 2021AY 2011-12

Bench: Shri Kul Bharatassessment Year : 2011-12 Arun Jain Huf, Vs Ito, C-1/51, Rajasthali Apartment, Ward-40(5), Pitampura, New Delhi-110034. New Delhi. Pan-Aaaha4214Q Appellant Respondent Appellant By Sh.Arun Jain, Ca Respondent By Sh.R.K.Gupta, Sr.Dr Date Of Hearing 23.06.2021 Date Of Pronouncement 23.06.2021

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

Anila Jain, New Delhi vs. ITO Ward - 40(2), New Delhi

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

ITA 9571/DEL/2019[2011-12]Status: DisposedITAT Delhi23 Jun 2021AY 2011-12

Bench: Shri Kul Bharatassessment Year : 2011-12 Smt. Anila Jain, Vs Ito, C-1/51, Rajasthali Apartment, Ward-40(2), Pitampura, New Delhi-110034. New Delhi. Pan-Aahpj9048C Appellant Respondent Appellant By Sh.Arun Jain, Ca Respondent By Sh.R.K.Gupta, Sr.Dr Date Of Hearing 23.06.2021 Date Of Pronouncement 23.06.2021

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

Pradeep Singh Thakur, New Delhi vs. ITO Ward-2(4), New Delhi

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

ITA 4426/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Jun 2021AY 2014-15

Bench: Shri Kul Bharatassessment Year : 2014-15 Pradeep Singh Thakur, Vs Ito, Ea-174/2, Tagore Garden, Ward-2(4), New Delhi-110027. New Delhi. Pan-Aabpt8327J Appellant Respondent Appellant By Sh.Naresh Samkaria, Ca Respondent By Sh.R.K.Gupta, Sr.Dr Date Of Hearing 23.06.2021 Date Of Pronouncement 23.06.2021

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

Narender Jindal, Delhi vs. ITO Ward 63(3), New Delhi

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

ITA 1849/DEL/2019[2008-09]Status: DisposedITAT Delhi23 Jun 2021AY 2008-09

Bench: Shri Kul Bharatassessment Year : 2008-09 Narender Jindal, Vs Ito, C-309, C-Block, Tilak Nagar, Ward-63(3), Vikaspuri, Rajouri Garden, New Delhi. New Delhi-110018. Pan-Aeepj7166A Appellant Respondent Appellant By Sh.Ashok Jain, Advocate Respondent By Sh.R.K.Gupta, Sr.Dr Date Of Hearing 23.06.2021 Date Of Pronouncement 23.06.2021

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

Bsm Developers Pvt. Ltd., New Delhi vs. DCIT, New Delhi

Appeal is dismissed

ITA 2945/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Jun 2021AY 2012-13

Bench: Shri N.K. Billaiya & Shri Kuldip Singh(Through Video Conference)

For Appellant: NoneFor Respondent: Shri Satpal Gulati, CIT DR

No.2945/Del./2017 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 by the Tax Department

Charanjit Hans, Gurgaon vs. ITO, Gurgaon

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

ITA 4322/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Jun 2021AY 2010-11

Bench: Shri Kul Bharatassessment Year : 2010-11 Charanjit Hans, V Ito, B-764A, Palam Vihar, S Ward-1(2), Hsidc Near Sector-23A, Gurgaon-122017. Building, Udyog Vihar, Pan-Aciph1347P Phase-5, Gurgaon. Appellant Respondent Appellant By Sh. Sachin Sapra, Ca Respondent By Sh.R.K.Gupta, Sr.Dr Date Of Hearing 23.06.2021 Date Of Pronouncement 23.06.2021

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

Arun Kumar Singhal HUF, Ballabgarh vs. ITO Ward - 1(1), Faridabad

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

ITA 412/DEL/2020[2011-12]Status: DisposedITAT Delhi22 Jun 2021AY 2011-12

Bench: Shri Kul Bharatassessment Year : 2011-12 Arun Kumar Singhal Huf, Vs Ito, House No.858, Chawala Colony, Ward-1(1), Ballabhgarh-121004. Faridabad. Pan-Aagha0413B Appellant Respondent Appellant By Sh.Manish Kumar Wadhwa, Ar Respondent By Sh.R.K.Gupta, Sr.Dr Date Of Hearing 22.06.2021 Date Of Pronouncement 22.06.2021

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

Meenakshi Jain, New Delhi vs. ITO Ward - 71(3), New Delhi

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

ITA 6512/DEL/2019[2014-15]Status: DisposedITAT Delhi22 Jun 2021AY 2014-15

Bench: Shri Kul Bharatassessment Year : 2014-15 Meenakshi Jain, Vs Ito, C/O-Kapil Goel, Advocate, Ward-71(3), F-26/124, Sector-07, Rohini, New Delhi. New Delhi-110085. Pan-Aftpj1096B Appellant Respondent Appellant By Sh.Sandeep Goel, Advocate Respondent By Sh.R.K.Gupta, Sr.Dr Date Of Hearing 22.06.2021 Date Of Pronouncement 22.06.2021

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

Rakesh Singla, New Delhi vs. ACIT Circle-18(2), New Delhi

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

ITA 4537/DEL/2019[2015-16]Status: DisposedITAT Delhi22 Jun 2021AY 2015-16

Bench: Shri Kul Bharatassessment Year : 2015-16 Rakesh Singla, Vs Acit, 129, Shreshtha Vihar, Circle-18(2), New Delhi-110092. New Delhi. Pan-Abzps1357E Appellant Respondent Appellant By Sh.Prateek Jain, Ca Respondent By Sh.R.K.Gupta, Sr.Dr Date Of Hearing 22.06.2021 Date Of Pronouncement 22.06.2021

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

Vipin Kumar (Legal Heir of Late Dharamveer Singh), Ghaziabad vs. ITO Ward - 1(2), Ghaziabad

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

ITA 1829/DEL/2019[2009-10]Status: DisposedITAT Delhi22 Jun 2021AY 2009-10

Bench: Shri Kul Bharatassessment Year : 2009-10 Vipin Kumar, Vs Ito, (Legal Heir Of Late Dharamveer Ward-1(2), Singh), C/O-Akhilesh Kumar, Adv., Ghaziabad. 206-207, Ansal Satyam, Rdc, Ghaziabad-201002. Pan-Agbps4503P Appellant Respondent Appellant By Sh.Akhilesh Kumar, Advocate Respondent By Sh.R.K.Gupta, Sr.Dr Date Of Hearing 22.06.2021 Date Of Pronouncement 22.06.2021

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