“Vivad se Vishwas”

DCIT, Central Circle- 18, New Delhi vs. Anant Overseas Pvt. Ltd., New Delhi

Appeals stands disposed of in terms of issue of Form No

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Delhi. 2. Learned Counsel for the Assessee at the outset submitted that assessee has opted to settle the matter in Departmental appeals under VIVAD SE VISHWAS SCHEME 2020 and have filed Form Nos.1 and 2 and is awaiting for issue of Form No.3. He has, therefore, prayed that Departmental appeals ... objection to the same. 4. Considering the above fact that assessee has opted to settle the matter in Departmental appeals under VIVAD SE VISHWAS SCHEME 2020, both the Departmental appeals stands disposed of in terms of issue of Form No.3 etc., in favour of the assessee. We make it clear

DCIT, Central Circle- 18, New Delhi vs. Anant Overseas Pvt. Ltd., New Delhi

Appeals stands disposed of in terms of issue of Form No

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Delhi. 2. Learned Counsel for the Assessee at the outset submitted that assessee has opted to settle the matter in Departmental appeals under VIVAD SE VISHWAS SCHEME 2020 and have filed Form Nos.1 and 2 and is awaiting for issue of Form No.3. He has, therefore, prayed that Departmental appeals ... objection to the same. 4. Considering the above fact that assessee has opted to settle the matter in Departmental appeals under VIVAD SE VISHWAS SCHEME 2020, both the Departmental appeals stands disposed of in terms of issue of Form No.3 etc., in favour of the assessee. We make it clear

Ge Packaged Power Inc., Gurgaon vs. DCIT, Circle- 1(3)(1), International Taxation, New Delhi

The appeals is allowed

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastavaasstt. Year 2012-13 Asstt. Year 2014-15 Ge Engine Services Vs. Dcit, Llc International Taxation, 6Th Floor, Building 7A, Circle-1(3)(1), Standard Chartered Room No. 410, Building, Dlf Cyber 4Th Floor, E-2 Block, City, Phase-Iii Pratyaksh Kar Bhawan, Gurgaon 122002 Civic Centre Pan Aaccg2798N New Delhi – 110 002 (Appellant) (Respondent) Asstt. Year 2012-13 Asstt. Year 2013-14 Asstt. Year 2014-15 Ge Engine Services Vs. Dcit, Distribution Llc International Taxation, 6Th Floor, Building 7A, Circle-1(3)(1), Standard Chartered Room No. 410, Building, Dlf Cyber 4Th Floor, E-2 Block, City, Phase-Iii Pratyaksh Kar Bhawan, Gurgaon 122002 Civic Centre Pan Aadcg1810E New Delhi – 110 002 (Appellant) (Respondent) Asstt. Year 2009-10 Asstt. Year 2012-13] Asstt. Year 2014-15 Asstt. Year 2009-10 Asstt. Year 2011-12 Asstt. Year 2012-13 Asstt. Year 2013-14 Asstt. Year 2014-15 Ge Energy Parts Vs. Acit, Inc. C/O 6Th Floor, International Taxation, Building 7A, Circle-1(3)(1), Standard Chartered Room No. 410, Building, 4Th Floor, E-2 Block, Dlf Cyber City, Pratyaksh Kar Bhawan, Phase-Iii Civic Centre Gurgaon 122002 New Delhi – 110 002 Pan Aaccg2798N (Appellant) (Respondent) Asstt. Year 2011-12 Ge Janbacher Vs. Acit, Gmbh & Co. Ohg International Taxation, C/O 6Th Floor, Circle-1(3)(1), Building 7A, Room No. 410

application seeking withdrawal of the appeals filed by the assessee on the ground that assessee has opted to settle the dispute under the Vivad Se Vishwas Scheme - 2020 and has received Form No. 3. 2. In view of the above submission of the Ld. Counsel for the assessee

Ge Energy Parts Inc., Gurgaon vs. DCIT (International Taxation), Circle-1(3)(1), New Delhi

The appeals is allowed

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastavaasstt. Year 2012-13 Asstt. Year 2014-15 Ge Engine Services Vs. Dcit, Llc International Taxation, 6Th Floor, Building 7A, Circle-1(3)(1), Standard Chartered Room No. 410, Building, Dlf Cyber 4Th Floor, E-2 Block, City, Phase-Iii Pratyaksh Kar Bhawan, Gurgaon 122002 Civic Centre Pan Aaccg2798N New Delhi – 110 002 (Appellant) (Respondent) Asstt. Year 2012-13 Asstt. Year 2013-14 Asstt. Year 2014-15 Ge Engine Services Vs. Dcit, Distribution Llc International Taxation, 6Th Floor, Building 7A, Circle-1(3)(1), Standard Chartered Room No. 410, Building, Dlf Cyber 4Th Floor, E-2 Block, City, Phase-Iii Pratyaksh Kar Bhawan, Gurgaon 122002 Civic Centre Pan Aadcg1810E New Delhi – 110 002 (Appellant) (Respondent) Asstt. Year 2009-10 Asstt. Year 2012-13] Asstt. Year 2014-15 Asstt. Year 2009-10 Asstt. Year 2011-12 Asstt. Year 2012-13 Asstt. Year 2013-14 Asstt. Year 2014-15 Ge Energy Parts Vs. Acit, Inc. C/O 6Th Floor, International Taxation, Building 7A, Circle-1(3)(1), Standard Chartered Room No. 410, Building, 4Th Floor, E-2 Block, Dlf Cyber City, Pratyaksh Kar Bhawan, Phase-Iii Civic Centre Gurgaon 122002 New Delhi – 110 002 Pan Aaccg2798N (Appellant) (Respondent) Asstt. Year 2011-12 Ge Janbacher Vs. Acit, Gmbh & Co. Ohg International Taxation, C/O 6Th Floor, Circle-1(3)(1), Building 7A, Room No. 410

application seeking withdrawal of the appeals filed by the assessee on the ground that assessee has opted to settle the dispute under the Vivad Se Vishwas Scheme - 2020 and has received Form No. 3. 2. In view of the above submission of the Ld. Counsel for the assessee

Ge Engine Services Distribution Llc, Gurgaon vs. ACIT (International Taxation), Circle-1(3)(1), New Delhi

The appeals is allowed

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastavaasstt. Year 2012-13 Asstt. Year 2014-15 Ge Engine Services Vs. Dcit, Llc International Taxation, 6Th Floor, Building 7A, Circle-1(3)(1), Standard Chartered Room No. 410, Building, Dlf Cyber 4Th Floor, E-2 Block, City, Phase-Iii Pratyaksh Kar Bhawan, Gurgaon 122002 Civic Centre Pan Aaccg2798N New Delhi – 110 002 (Appellant) (Respondent) Asstt. Year 2012-13 Asstt. Year 2013-14 Asstt. Year 2014-15 Ge Engine Services Vs. Dcit, Distribution Llc International Taxation, 6Th Floor, Building 7A, Circle-1(3)(1), Standard Chartered Room No. 410, Building, Dlf Cyber 4Th Floor, E-2 Block, City, Phase-Iii Pratyaksh Kar Bhawan, Gurgaon 122002 Civic Centre Pan Aadcg1810E New Delhi – 110 002 (Appellant) (Respondent) Asstt. Year 2009-10 Asstt. Year 2012-13] Asstt. Year 2014-15 Asstt. Year 2009-10 Asstt. Year 2011-12 Asstt. Year 2012-13 Asstt. Year 2013-14 Asstt. Year 2014-15 Ge Energy Parts Vs. Acit, Inc. C/O 6Th Floor, International Taxation, Building 7A, Circle-1(3)(1), Standard Chartered Room No. 410, Building, 4Th Floor, E-2 Block, Dlf Cyber City, Pratyaksh Kar Bhawan, Phase-Iii Civic Centre Gurgaon 122002 New Delhi – 110 002 Pan Aaccg2798N (Appellant) (Respondent) Asstt. Year 2011-12 Ge Janbacher Vs. Acit, Gmbh & Co. Ohg International Taxation, C/O 6Th Floor, Circle-1(3)(1), Building 7A, Room No. 410

application seeking withdrawal of the appeals filed by the assessee on the ground that assessee has opted to settle the dispute under the Vivad Se Vishwas Scheme - 2020 and has received Form No. 3. 2. In view of the above submission of the Ld. Counsel for the assessee

Kaithal Timbers (P) Ltd, Karnal vs. JCIT, Karnal

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

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

assessee has opted to settle the dispute relating to the tax arrears for the assessment year ITA 6462/Del/2017 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

Anisha Burman, New Delhi vs. DCIT, Circle- 46(1), New Delhi

The appeal of the assessee is dismissed as withdrawn

Bench: Shri Bhavnesh Saini & Shri O.P. Kant[Through Video Conferencing]

opted to settle the dispute relating to the tax arrears for the assessment year under 2 ITA No.6417/Del./2017 consideration, under the “Vivad Se Vishwas Scheme, 2020” for which, the assessee has filed Form No. 1 & 2. 2. In view of above, we accept the request of the assessee ... withdrawal of the appeal. However, if the dispute relating to tax arrears is not ultimately resolved in terms of the ‘Vivad Se Vishwas Scheme, 2020’, the assessee shall be at liberty to approach the Tribunal for re-institution of the appeal and the Tribunal shall consider such application appropriately

Relx India P.Ltd (Formerly Known As Reed Elsevier India Pvt. Ltd.), Gurgaon vs. DCIT, Circle-15(1), New Delhi

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

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastavaassessment Year: 2010-11

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

Brij Mohan Labroo, New Delhi vs. ACIT, Circle- 33(1), New Delhi

The appeal of the assessee is dismissed as withdrawn

Bench: Shri Bhavnesh Saini & Shri O.P. Kant[Through Video Conferencing]

appeal as 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”. Form No. 3 issued by the respective Principal Commissioner of Income Tax has been received by the assessee, which is placed on record

Galaxy Builders P.Ltd, New Delhi vs. DCIT, Circle-10(1), New Delhi

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

Tribunal 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 Act, 2020 (in short ‘the Act’) and requested for withdrawal of the said appeal. 2 ITA-5813/Del/2017 3. Considering the aforesaid situation

Lalit Kala Singh, New Delhi vs. ACIT, Circle- 59(1), New Delhi

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

Tribunal 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 Act, 2020 (in short ‘the Act’) and requested for withdrawal of the said appeal. 3. Considering the aforesaid situation, the captioned appeal is consigned

The Hi-Tech Gear Ltd., New Delhi vs. DCIT, Circle-11(2), New Delhi

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

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

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

Modi Entertainment Ltd., Delhi vs. ITO, New Delhi

In the result, all the 04 appeals of the assessee are dismissed as withdrawn

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

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

Krishna Krishna Jewellers Pvt. Ltd., Panipat vs. ACIT, Panipat

In the result, appeal of the assessee is dismissed

Bench: Sh. Anil Chaturvedi & Sh. K. Narasimha Chary(Through Video Conferencing) Krishna Krishna Jewellers Vs. Acit Pvt. Ltd., Circle - Panipat Shop No.112, Court Road, Panipat-132 103 Pan No. Aaack 8566 G (Appellant) (Respondent) Assessee By Ms. Khushboo Arora, C.A. Revenue By Mrs. Aashna Paul, Cit Date Of Hearing: 25/03/2021 Date Of Pronouncement: 25/03/2021 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 08.03.2017 Of The Commissioner Of Income Tax (Appeals), Karnal Pertaining To Assessment Year 2008-09. 2. Before Us, Assessee Has Moved An Application Wherein The Assessee Has Stated That It Has Opted For Vivad Se Vishwas (Vsv) 2020 & Has Filed The Declaration (Form-1) & Undertaking

Assessment Year 2008-09. 2. Before us, assessee has moved an application wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form-1) and undertaking 2 (Form-2) Scheme. The assessee therefore seeks to withdraw the appeal. In view

Toy N Toy International, Delhi vs. ACIT, New Delhi

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

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

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

Umesh Bakshi, New Delhi vs. ITO, New Delhi

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

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

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

Manitowoc Crane Group Asia Pte Ltd., Pune vs. ACIT (International Taxation), New Delhi

In the result, appeal of the assessee is dismissed

Bench: Sh. Anil Chaturvedi & Sh. K. Narasimha Chary(Through Video Conferencing) Assessment Year : 2012-13 Manitowoc Crane Group Vs Acit (International Asia Pte. Ltd. . Taxation), C/O. Potain India, Circle – 2(2)(1), 72-76, Mundhwa Industrial New Delhi Estate, Mundhwa, Pune-411036 Pan – Aafcm 0845 F (Appellant) (Respondent) Assessee By Ms. Shubhangi Arora, A.R. Revenue By Dr. Prabhakant, Cit Date Of Hearing: 25/03/2021 Date Of Pronouncement: 25/03/2021 Order Per Anil Chaturvedi, Am : This Appeal Filed By The Assessee Is Directed Against The Order Of The Asstt. Commissioner Of Income Tax, Circle-2(2)(1), International Taxation, New Delhi 143(3) R.W.S. 144C(13) Of The Act Pursuant To The Direction Of Dispute Resolution Panel (Drp) – 2, New Delhi Order Dated 07.12.2016 For Assessment Year 2012- 13. A.Y. 2012-13 2 2. Before Us, Assessee Has Vide Email Dated 11Th March, 2021 Seeks Withdrawal Of Appeal As It Has Opted For Vivad Se Vishwas (Vsv) 2020 & Has Filed The Declaration (Form-1) & Undertaking (Form-2) Scheme & Department Had Issued Form- 3. The Assessee Therefore Seeks To Withdraw The Appeal, To Which The Revenue Has No Objection.

Before us, assessee has vide email dated 11th March, 2021 seeks withdrawal of appeal as 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 Form- 3. The assessee therefore seeks to withdraw the appeal

Oracle India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastavaassessment Year : 2004-05

also stated that 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

Addl. CIT, New Delhi vs. M/S. Oracle India Pvt. Ltd., New Delhi

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

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastavaassessment Year : 2004-05

also stated that 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

Sunil Singh, New Delhi vs. ACIT, New Delhi

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

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

requested for withdrawal of the appeals filed by him and stated that the assessee has opted to settle the dispute relating 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