← All Phrases

“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

Virgin Mobile India Pvt. Ltd., New Delhi vs. Addl. CIT, Spl. Range- 9, New Delhi

The appeals of the Assessee are dismissed as withdrawn

ITA 4394/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Mar 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Kamal Arya, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT-DR

India Private Limited, New Delhi. 2. Learned Counsel for the Assessee submitted that assessee has settled the matter in both the appeals in VIVAD SE VISHWAS SCHEME 2020 and Form No.3 have been issued. He has, therefore, prayed that assessee may be permitted to withdraw the appeals. 3. In view

K.L. Steels Pvt. Ltd., New Delhi vs. DCIT, Circle- 14(2), New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 3904/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Mar 2021AY 2013-14

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2013-14 K.L.Steels Pvt.Ltd., Dcit, Z-18, Naraina, Loha Mandi, Vs Circle-14(2), New Delhi-110028. New Delhi. Pan-Aaack0237C Appellant Respondent Appellant By None Respondent By Sh.M.Barnwal, Sr.Dr Date Of Hearing 30.03.2021 Date Of Pronouncement 30.03.2021

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

Ashwani Talwar, New Delhi vs. DCIT, Noida

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 3152/DEL/2017[2003-04]Status: DisposedITAT Delhi30 Mar 2021AY 2003-04

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2003-04 Ashwani Talwar, Dcit, Advoate Deepak Kapoor, Vs Central Circle, 2Nd Floor, 59, Nehru Apartments, Arto Complex, Sector-33, Outer Ring Road, Noida. Kalkaji, New Delhi-110019. Pan-Aaapt0920E Appellant Respondent Appellant By Sh.Deepak Kapoor, Adv. Respondent By Sh.Satpal Gulati, Cit Dr Date Of Hearing 30.03.2021 Date Of Pronouncement 30.03.2021

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

Kulwant Kaur, New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 2530/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Mar 2021AY 2012-13

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2012-13 Kulwant Kaur, Ito, Rz-C-25, Veer Nagar, Vs Ward-44(3), Room No.2612, Gali No.-1, West Sagar Pur, 26Th Floor, E-2, Block, New Delhi-110046. Civic Centre, Pan-Cakpk5005P New Delhi-110002. Appellant Respondent Appellant By None Respondent By Sh.M.Barnwal, Sr.Dr Date Of Hearing 30.03.2021 Date Of Pronouncement 30.03.2021

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

Ge Engine Services Llc, Gurgaon vs. ACIT (International Taxation), New Delhi

In the result, both of the appeals of the assessee are dismissed as withdrawn

ITA 6477/DEL/2016[2013-14]Status: DisposedITAT Delhi30 Mar 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

respectively. 2. Before us, the Ld. AR submitted that the assessee has moved an application 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 22.01.2021 in ITA No. 6477/Del/2016

Dr. Nomita Chandiok, New Delhi vs. DCIT, New Delhi

The appeal is dismissed as withdrawn

ITA 2840/DEL/2016[2012-13]Status: DisposedITAT Delhi30 Mar 2021AY 2012-13

Bench: Sh. Bhavnesh Saini & Sh. N. K. Billaiya(Through Video Conferencing) Assessment Year: 2012-13

Vide letter dated 09.01.2021 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

Ge Transportation Parts Llc, Gurgaon vs. DCIT (International Taxation), New Delhi

In the result, both of the appeals of the assessee are dismissed as withdrawn

ITA 1343/DEL/2016[2012-13]Status: DisposedITAT Delhi30 Mar 2021AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kamble

respectively. 2. Before us, the Ld. AR submitted that the assessee has moved an application 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 22.01.2021 in ITA No. 6477/Del/2016

Scan Holdings Pvt. Ltd., New Delhi vs. ACIT Circle-22(2), New Delhi

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

ITA 7079/DEL/2019[2009-10]Status: DisposedITAT Delhi26 Mar 2021AY 2009-10

Bench: Shri G.S. Pannu & Before Shri G.S. Pannu & Before Shri G.S. Pannu Before Shri G.S. Pannu & Shri K. Narasimha Chary Shri K. Narasimha Chary K. Narasimha Charyk. Narasimha Chary Shri Shri

For Appellant: Shri S. Krishnan, AdvocateFor 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 ... been stated that while approaching the Income- tax Authorities to exercise the option of settling the dispute in pursuance to the Vivad Se Vishwas Scheme, 2020, the pending appeal before the Tribunal was enumerated as ITA No.1079/Del/2019 on a wrong premise, whereas the correct identification is ITA No.7079/Del/2019

Sanjay Garg, Delhi vs. ITO Ward-22(1), New Delhi

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

ITA 82/DEL/2020[2014-15]Status: DisposedITAT Delhi25 Mar 2021AY 2014-15

Bench: Shri G.S. Pannu & Before Shri G.S. Pannu & Before Shri G.S. Pannu Before Shri G.S. Pannu & Shri Sudhanshu Srivastava Shri Sudhanshu Srivastava Sudhanshu Srivastavasudhanshu Srivastava 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

Indra Porwal, Prop.Shubham Enterprises, Delhi vs. ACIT, Circle-58(1), New Delhi

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

ITA 818/DEL/2020[2014-15]Status: DisposedITAT Delhi25 Mar 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastavaassessment Years: 2014-15

For Appellant: NoneFor Respondent: Shri M. Barnwal, Sr. DR
Section 5(1)

assessee has opted to settle the dispute relating to the tax arrears for the ITA 818/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

Shanti Lal Porwal, Delhi vs. ACIT, Circle-58(1), New Delhi

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

ITA 817/DEL/2020[2014-15]Status: DisposedITAT Delhi25 Mar 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastavaassessment Year: 2014-15 Shanti Lal Porwal, Acit, F-44, Preet Vihar, Vs Circle 58(1), Delhi-110092 New Delhi. (Pan: Aefpp5946R) (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri M. Barnwal, 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, ITA 817/Del/2020 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also

Shashi Rani, Delhi vs. ITO Ward-46(4), New Delhi

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

ITA 79/DEL/2020[2011-12]Status: DisposedITAT Delhi25 Mar 2021AY 2011-12

Bench: Shri G.S. Pannu & Before Shri G.S. Pannu & Before Shri G.S. Pannu Before Shri G.S. Pannu & Shri Sudhanshu Srivastava Shri Sudhanshu Srivastava Sudhanshu Srivastavasudhanshu Srivastava Shri Shri

For Appellant: NoneFor Respondent: Shri M. Baranwal, Senior DR
Section 5(1)

stated that she 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

Mrk Capital Ltd, New Delhi vs. ITO Ward - 17(2), New Delhi

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

ITA 474/DEL/2020[2011-12]Status: DisposedITAT Delhi25 Mar 2021AY 2011-12

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastavaassessment Year : 2011-12

For Appellant: Sh. Suresh K. Gupta, CAFor 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

Jai Pal Sharma, New Delhi vs. ITO, Ward-44(2), New Delhi

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

ITA 330/DEL/2020[2012-13]Status: DisposedITAT Delhi25 Mar 2021AY 2012-13

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastavaassessment Year : 2012-13

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

Sumit Gupta, New Delhi vs. JCIT, Ward-1(3)(1) International Taxation, New Delhi

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

ITA 329/DEL/2020[2007-08]Status: DisposedITAT Delhi25 Mar 2021AY 2007-08

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastava

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 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

Sushil Kumar Aggarwal, Delhi vs. ITO, Ward-45(2), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 311/DEL/2020[2013-14]Status: DisposedITAT Delhi25 Mar 2021AY 2013-14

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastavaassessment Year : 2013-14

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

opted to settle the dispute relating to the tax arrears for the assessment year under 2 ITA-311/Del/2020 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

Aditya Gupta, New Delhi vs. ITO, Ward-41(5), New Delhi

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

ITA 176/DEL/2020[2015-16]Status: DisposedITAT Delhi25 Mar 2021AY 2015-16

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastava

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 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

Sanjana Jain, New Delhi vs. ITO Ward - 29(4), New Delhi

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

ITA 144/DEL/2020[2015-16]Status: DisposedITAT Delhi25 Mar 2021AY 2015-16

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastavaassessment 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

Shashi Jain, New Delhi vs. ITO Ward - 29(4), New Delhi

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

ITA 143/DEL/2020[2015-16]Status: DisposedITAT Delhi25 Mar 2021AY 2015-16

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastavaassessment 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

Dhirendra Buildcon P.Ltd, New Delhi vs. ITO, Ward-7(3), New Delhi

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

ITA 1089/DEL/2020[2010-11]Status: DisposedITAT Delhi25 Mar 2021AY 2010-11

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastava

For Appellant: Ms Akansha Dawar, CAFor Respondent: Shri M. Barnwal, Sr. DR
Section 5(1)

1089/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