“Vivad se Vishwas”

Dheeraj Jain, New Delhi vs. ITO Ward - 41(1), New Delhi

In the result, the appeal of the assessee is dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7383/Del/2019 : Asstt. Year : 2014-15 Dheeraj Jain, Vs Income Tax Officer, 70, Arihant Nagar, Punjabi Ward-41(1), Bagh (West), New Delhi-110026 New Delhi-110002 (Appellant) (Respondent) Pan No. Adypj1187A Assessee By : Sh. J. K. Jain, Ca Revenue By : Sh. Farat Khan, Addl. Cit Dr Date Of Hearing: 09.03.2021 Date Of Pronouncement: 09.03.2021

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

Mighty Township (P) Ltd, New Delhi vs. ITO Ward 16(4), New Delhi

In the result the appeal of the assessee in ITA

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2010-11]

Vide an application dated 12.02.2021 the appellant sought permission to withdraw the appeal as the quarrel has been settled under the Vivad se Vishwas Scheme, 2020 and the appellant is in receipt of Form No. 3. 3. Noting the contents of the applications, the appeal is dismissed as withdrawn

Suzette Distributors (P) Ltd, Delhi vs. ITO Ward 24(4), New Delhi

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumarआ.अ.सं/.I.T.A No.3367/Del/2019 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Suzette Distributors (P) Ltd. Ito C/O Raj Kumar & Associates, Vs. Ward 24(4) Ca, L-7A, Lgf, South Extn., New Delhi. Part-Ii, New Delhi. Pan No. Aabcd4010D अपीलाथ" Appellant ""यथ"/Respondent

Counsel for assessee seeks permission to withdraw the appeal as the matter in issue has been settled in Vivad se Vishwas Scheme, 2020 and form no. 3 have already been issued. I.T.A.No.3367/Del/2019 3. In view of the above, appeal of assessee is dismissed as withdrawn. Order pronounced

Shakti Singh, Gautam Budh Nagar vs. ITO, Ward- 58(2), New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

Bench: Shri R.K. Panda & Ms. Suchitra Kambleassessment Year : 2014-15

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

Minda Finance Ltd., New Delhi vs. ITO, Ward- 16(4), New Delhi

Appeal is dismissed

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

opted 2 ITA No.7264/Del./2017 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

M/S. Swaran Associates Pvt. Ltd., New Delhi vs. Pr. CIT- 8, New Delhi

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumarआ.अ.सं/.I.T.A No.3086/Del/2017 िनधा"रणवष"/Assessment Year: 2008-09 बनाम Swaran Associates Pvt. Ltd. Pr. Cit-8 B-122, Pushpanjali Enclave, Vs. New Delhi. Pitampura, New Delhi. Pan No. Aakcs7604K अपीलाथ" Appellant ""यथ"/Respondent

Counsel for assessee seeks permission to withdraw the appeal as the matter in issue has been settled in Vivad se Vishwas Scheme, 2020 and form no. 3 have already been issued. I.T.A.No.3086/Del/2017 3. In view of the above, appeal of assessee is dismissed as withdrawn. Order pronounced

Nikkamal Jewellers Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result the appeal of the assessee in ITA

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2006-07]

Vide an application dated 08.03.2020 the appellant sought permission to withdraw the appeal as the dispute is now settled under the Vivad se Vishwas Scheme, 2020 and the appellant is in receipt of Form No. 3. 3. Noting the contents of the application, the appeal is dismissed as withdrawn

DCIT, New Delhi vs. M/S. Technico Industries Pvt. Ltd., New Delhi

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

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2011-12 Dcit, Vs Technico Industries Pvt. Ltd., Circle-25(1), 103, Pratap Bhawan, Cr Building, Ip Estate, Bahadur Shah Zafar Marg, New Delhi. Near Indian Express Building, New Delhi. Pan: Aaact4445P (Appellant) (Respondent) Assessee By : Shri Aditya Kumar, Ca & Shri Ashwani Kumar, Ca Revenue By : Mrs Aashna Paul, Cit-Dr Date Of Hearing : 17.12.2020 Date Of Pronouncement : 09.03.2020 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against Order Dated 31St March, 2015 Of The Cit(A)-9, New Delhi Relating To Assessment Year 2011-12. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Company Engaged In The Business Of Manufacturing Of Sheet Metal Components & Tools & Dies. It Filed Its Return Of Income On 29Th September, 2011 Declaring ‘Nil’ Income. The Said Return Was Revised On 14Th September, 2012 Declaring A Loss Of Rs.3,61,68,075/-. During The Course Of Assessment Proceedings, The Ao, On Perusal Of The Balance Sheet Filed By The Assessee, Noted That The Assessee Company Has Issued 14,72,000 Equity Shares At A Premium Of Rs.115. From The Various Details Furnished By The Assessee, The Ao Noted That The Assessee Has Issued Shares To The Following Persons/Parties:-

sustained the unsecured loan of Rs.4,36,63,403/- and the assessee has accepted the same by withdrawing the appeal by going under Vivad Se Vishwas Scheme 2020 and since the amount of Rs.120 lakhs has been transferred from the loan amount of Rs.4,36,63,403/-, therefore, making addition

Aks Properties Pvt Limited, New Delhi vs. ITO Ward - 1(1), New Delhi

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

AACFA4494J.” However, the Tribunal passed the common order dated 17.02.2021 in both the aforesaid appeals and dismissed the same as withdrawn under the Vivad Se Vishwas Scheme, 2020 by inadvertently mentioning the incorrect Name and PAN of the assessee, as mentioned in earlier Form No. 36 filed by the assessee ... through the revised Form No. 36 as well as Form for Certificate under sub-section (1) of Section 5 of the Director Tax Vivad Se Vishwas Act, 2020 dated 27.1.2021 issued by the PCIT, Delhi-I, New Delhi wherein the name of the assessee has been mentioned as “AKS Properties

Aks Properties Pvt Limited, New Delhi vs. ITO Ward - 1(1), New Delhi

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

AACFA4494J.” However, the Tribunal passed the common order dated 17.02.2021 in both the aforesaid appeals and dismissed the same as withdrawn under the Vivad Se Vishwas Scheme, 2020 by inadvertently mentioning the incorrect Name and PAN of the assessee, as mentioned in earlier Form No. 36 filed by the assessee ... through the revised Form No. 36 as well as Form for Certificate under sub-section (1) of Section 5 of the Director Tax Vivad Se Vishwas Act, 2020 dated 27.1.2021 issued by the PCIT, Delhi-I, New Delhi wherein the name of the assessee has been mentioned as “AKS Properties

Rpb Commercial Pvt Ltd, New Delhi vs. ITO Ward - 20(3), New Delhi

In the result, the appeal of the assessee is dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7575/Del/2019 : Asstt. Year : 2010-11 Rpb Commercial Pvt. Ltd., Vs Income Tax Officer, C/O Rra Taxindia, D-28, South Ward-20(3), Extn. Part-I, New Delhi-110049 New Delhi (Appellant) (Respondent) Pan No. Aaacr4402L Assessee By : Sh. Tarun Kumar, Adv. Revenue By : Sh. Farat Khan, Sr. Dr Date Of Hearing: 08.03.2021 Date Of Pronouncement: 08.03.2021

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 has been issued by the designated authority. 3. Keeping in view

Tushar Khanna, New Delhi vs. ITO, Ward-50(3), New Delhi

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

Bench: Shri R.K. Panda & Ms. Suchitra Kambleassessment Year : 2009-10

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

Dsv Coload & Clearance Pvt Ltd ( Formely Known As Indair Carriers Pvt. Ltd), New Delhi vs. DCIT Circle-7(2), New Delhi

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumarआ.अ.सं/.I.T.A No.5072/Del/2019 िनधा"रणवष"/Assessment Year: 2008-09 बनाम Dsv Coload & Clearance Pvt. Dcit Ltd. Vs. Circle 7(2) (Formerly Known As Indair New Delhi. Carriers Pvt. Ltd.) A-182/A, Gali No.4, Near Shalimar Hotel, Mahipalpur Extn., New Delhi. Pan No. Aaaci1669L अपीलाथ" Appellant ""यथ"/Respondent

Counsel for assessee seeks permission to withdraw the appeal as the matter in issue has been settled in Vivad se Vishwas Scheme, 2020 and form no. 3 have already been issued. I.T.A.No.5072/Del/2019 3. In view of the above, appeal of assessee is dismissed as withdrawn. Order pronounced

Goyal Grain Merchants Pvt Ltd, Delhi vs. ITO Ward-11(4), New Delhi

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

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

Shubh Mangal, New Delhi vs. ITO, Ward- 15(1), New Delhi

In the result, the appeal of the assessee is dismissed

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

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 11.01.2021. 3. In view of the aforesaid facts

Kobelco Cranes India Pvt. Ltd., New Delhi vs. DCIT, Circle- 14(2), New Delhi

The appeal of the assessee is dismissed as withdrawn

Bench: Shri Amit Shukla & Shri Prashant Maharishi

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 2 I.T.A. No.5908/DEL/2018 Scheme, 2020 and Form No.3 has also been issued in favour of the assessee. He, therefore, seeks permission to withdraw

Angel Admark Pvt.Ltd., New Del;Hi vs. ITO, Ward-2(4), New Delhi

In the result, the appeal of the assessee is dismissed

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

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 01.12.2020. 3. In view of the aforesaid facts

DCIT, New Delhi vs. M/S Nucleus Software Exports Ltd., New Delhi

Appeal is dismissed

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

opted 2 ITA No.1169/Del./2017 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

Mitsui Chemicals India Pvt. Ltd., New Delhi vs. DCIT, Circle- 16(2), New Delhi

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

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year : 2013-14

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

Niho Construction Ltd., New Delhi vs. JCIT, New Delhi

In the result, all the above 11 appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

very outset, the ld. counsel for the assessee brought to our notice that the quarrel has now been settled under the Vivad se Vishwas Scheme, 2020 and for which Forms No. 3 in all the captioned appeals have been issued. Therefore, the appeals may be dismissed as withdrawn