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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

Meena Bajaj, New Delhi vs. ITO Ward - 41(3), New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 7678/DEL/2019[2011-12]Status: DisposedITAT Delhi03 Mar 2021AY 2011-12

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2011-12 Meena Bajaj, Ito, 248, Bg-1, Paschim Vihar, Vs Ward-41(3), New Delhi-110063. New Delhi. Pan-Aafpb2653P Appellant Respondent Appellant By None Respondent By Sh.M.Barnwal, Sr.Dr Date Of Hearing 03.03.2021 Date Of Pronouncement 03.03.2021

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

Rakesh Kumar Jain, New Delhi vs. ACIT (OSD) Ward - 24(1), New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 7579/DEL/2019[2015-16]Status: DisposedITAT Delhi03 Mar 2021AY 2015-16

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: Smt. K. Prasanna, 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

Nortel Networks India Pvt. Ltd., New Delhi vs. ACIT Circle-18(2), New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 7568/DEL/2019[2016-17]Status: DisposedITAT Delhi03 Mar 2021AY 2016-17

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2016-17 Nortel Networks India Pvt.Ltd., Acit, G-41, Ground Floor, West Patel Vs Circle-18(2), Nagar, New Delhi-110008. New Delhi. Pan-Aabcn1424B Appellant Respondent Appellant By Mrs. Nimisha Sarda, Ca Respondent By Sh.M.Barnwal, Sr.Dr Date Of Hearing 03.03.2021 Date Of Pronouncement 03.03.2021

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

ACIT Circle- 1(Ltu), New Delhi vs. Gail (India) Ltd., New Delhi

The appeal of the Revenue is dismissed and the appeals of the assessee are dismissed as withdrawn

ITA 7512/DEL/2019[2016-17]Status: DisposedITAT Delhi03 Mar 2021AY 2016-17

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2014-15 M/S Gail (India) Ltd., 16, Bhikaji Vs Dcit, Cama Place, R.K. Puram, New Delhi- Circle-Ltu, 110066 New Delhi. Pan-Aaacg1209J Appellant Respondent Assessment Year : 2015-16 M/S Gail (India) Ltd., 16, Bhikaji Vs Dcit, Cama Place, R.K. Puram, New Delhi- Circle-Ltu, 110066 New Delhi. Pan-Aaacg1209J Appellant Respondent Assessment Year : 2015-16 M/S Gail (India) Ltd., 16, Bhikaji Vs Acit, Cama Place, R.K. Puram, New Delhi- Circle-Ltu, 110066 New Delhi. Pan-Aaacg1209J Appellant Respondent Assessment Year : 2014-15 M/S Gail (India) Ltd., 16, Bhikaji Vs Dcit, Cama Place, R.K. Puram, New Delhi- Circle-Ltu, 110066 New Delhi. Pan-Aaacg1209J Appellant Respondent Assessment Year : 2016-17 Acit, Vs M/S Gail (India) Ltd., 16, Bhikaji Cama Circle-Ltu, Place, R.K. Puram, New Delhi-110066 New Delhi Pan-Aaacg1209J Appellant Respondent

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 for withdrawal

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

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

ITA 751/DEL/2019[2015-16]Status: DisposedITAT Delhi03 Mar 2021AY 2015-16

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2015-16 Elkay Overseas India, Acit, Office No.202, H1, 2Nd Floor, Vs Circle-40(1), Vikramaditya Tower, Alaknanda New Delhi. Market, New Delhi-110019. Pan-Aaafe2120P Appellant Respondent Appellant By None Respondent By Sh.M.Barnwal, Sr.Dr Date Of Hearing 03.03.2021 Date Of Pronouncement 03.03.2021

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

Gail (India) Ltd., New Delhi vs. DCIT, Ltu, New Delhi

The appeal of the Revenue is dismissed and the appeals of the assessee are dismissed as withdrawn

ITA 7341/DEL/2019[2016-2017]Status: DisposedITAT Delhi03 Mar 2021AY 2016-2017

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2014-15 M/S Gail (India) Ltd., 16, Bhikaji Vs Dcit, Cama Place, R.K. Puram, New Delhi- Circle-Ltu, 110066 New Delhi. Pan-Aaacg1209J Appellant Respondent Assessment Year : 2015-16 M/S Gail (India) Ltd., 16, Bhikaji Vs Dcit, Cama Place, R.K. Puram, New Delhi- Circle-Ltu, 110066 New Delhi. Pan-Aaacg1209J Appellant Respondent Assessment Year : 2015-16 M/S Gail (India) Ltd., 16, Bhikaji Vs Acit, Cama Place, R.K. Puram, New Delhi- Circle-Ltu, 110066 New Delhi. Pan-Aaacg1209J Appellant Respondent Assessment Year : 2014-15 M/S Gail (India) Ltd., 16, Bhikaji Vs Dcit, Cama Place, R.K. Puram, New Delhi- Circle-Ltu, 110066 New Delhi. Pan-Aaacg1209J Appellant Respondent Assessment Year : 2016-17 Acit, Vs M/S Gail (India) Ltd., 16, Bhikaji Cama Circle-Ltu, Place, R.K. Puram, New Delhi-110066 New Delhi Pan-Aaacg1209J Appellant Respondent

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 for withdrawal

P.L.Engineering Ltd, New Delhi vs. Addl.CIT, Special Range-7, New Delhi

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

ITA 7306/DEL/2019[2016-17]Status: DisposedITAT Delhi03 Mar 2021AY 2016-17

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2016-17

For Appellant: Sh. Divyansh Jain, AdvocateFor 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

Anjani Kumar Goenka, New Delhi vs. DCIT Circle-10(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 7272/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Mar 2021AY 2014-15

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

For Appellant: Shri. Nippan Mittal, CAFor Respondent: Shri. 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, 2 ITA-7272/Del/2019 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas

Sunita, New Delhi vs. ITO Ward - 43(2), New Delhi

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

ITA 7087/DEL/2019[2012-13]Status: DisposedITAT Delhi03 Mar 2021AY 2012-13

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

Perpetuiti Technologies Private Limited, New Delhi vs. ITO Ward - 19(4), New Delhi

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

ITA 7068/DEL/2019[2011-12]Status: DisposedITAT Delhi03 Mar 2021AY 2011-12

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2011-12 Perpetuiti Technologies Pvt.Ltd., Ito, 1006, Akashdeep Building, 26A, Vs Ward-19(4), Barakhamba Road, New Delhi. New Delhi-110001. Pan-Aadcv1338A Appellant Respondent Appellant By None Respondent By Sh.M.Barnwal, Sr.Dr Date Of Hearing 03.03.2021 Date Of Pronouncement 03.03.2021

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

Richa Agarwal, New Delhi vs. ACIT Central Circle-19, New Delhi

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

ITA 6969/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Mar 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 2 ITA-6969/Del/2019 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

Richa Agarwal, New Delhi vs. ACIT Central Circle-19, New Delhi

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

ITA 6968/DEL/2019[2015-16]Status: DisposedITAT Delhi03 Mar 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 to settle the dispute relating to 2 ITA-6968/Del/2019 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

Yashvi Advisory Services Pvt. Ltd., New Delhi vs. ITO Ward -27(4), New Delhi

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

ITA 6523/DEL/2019[2010-11]Status: DisposedITAT Delhi03 Mar 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 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

Flovel Energy Pvt Ltd, New Delhi vs. ACIT Circle-9(1), New Delhi

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

ITA 6486/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Mar 2021AY 2014-15

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

For Appellant: Sh. Tarun Kumar, AdvocateFor 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

Ttl Mobile P.Ltd (Earlier Know As Virgin Mobile India Pvt. Ltd.), New Delhi vs. ACIT, Spl. Range- 9, New Delhi

In the result, the appeals of the assessee are dismissed

ITA 6420/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Mar 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2014-15 Assessment Year : 2009-10

For Appellant: Shri. Kamal Arya, AdvFor Respondent: Shri. 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

Aditya Polybanks Pvt Ltd, New Delhi vs. ITO Ward - 1(3), New Delhi

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 6338/DEL/2019[2011-12]Status: DisposedITAT Delhi03 Mar 2021AY 2011-12

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2011-12 Aditya Polybanks Pvt. Ltd., Vs Ito, C-2/388, Janakpuri, Ward-1(3), Pankha Road, New Delhi. New Delhi. Pan : Aafca2946R (Appellant) (Respondent) Assessee By : None Revenue By : Shri R.K. Gupta, Sr. Dr Date Of Hearing : 03.03.2021 Date Of Pronouncement : 03.03.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 24Th June, 2019 Of The Cit(A)-I, New Delhi, Relating To The Assessment Year 2011-12. 2. None Appeared On Behalf Of The Assessee At The Time Of Hearing. However, Application Has Been Filed By The Assessee Seeking Withdrawal Of The Appeal On The Ground 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. The Assessee Has Also Obtained Form No.3. It Is Accordingly Requested In The Application That This Appeal May Be Allowed To Be Withdrawn.

For Appellant: NoneFor Respondent: Shri R.K. Gupta, Sr. DR

ground 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. The assessee has also obtained Form No.3. It is accordingly requested in the application that this appeal may be allowed

Amit Kakkar, New Delhi vs. ITO, Ward-63(3), New Delhi

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

ITA 6026/DEL/2019[2007-08]Status: DisposedITAT Delhi03 Mar 2021AY 2007-08

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2007-08

For Appellant: Ms. Umang Luthra, AdvocateFor 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

Gail (India) Ltd., New Delhi vs. DCIT (Ltu), New Delhi

The appeal of the Revenue is dismissed and the appeals of the assessee are dismissed as withdrawn

ITA 60/DEL/2019[2015-16]Status: DisposedITAT Delhi03 Mar 2021AY 2015-16

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2014-15 M/S Gail (India) Ltd., 16, Bhikaji Vs Dcit, Cama Place, R.K. Puram, New Delhi- Circle-Ltu, 110066 New Delhi. Pan-Aaacg1209J Appellant Respondent Assessment Year : 2015-16 M/S Gail (India) Ltd., 16, Bhikaji Vs Dcit, Cama Place, R.K. Puram, New Delhi- Circle-Ltu, 110066 New Delhi. Pan-Aaacg1209J Appellant Respondent Assessment Year : 2015-16 M/S Gail (India) Ltd., 16, Bhikaji Vs Acit, Cama Place, R.K. Puram, New Delhi- Circle-Ltu, 110066 New Delhi. Pan-Aaacg1209J Appellant Respondent Assessment Year : 2014-15 M/S Gail (India) Ltd., 16, Bhikaji Vs Dcit, Cama Place, R.K. Puram, New Delhi- Circle-Ltu, 110066 New Delhi. Pan-Aaacg1209J Appellant Respondent Assessment Year : 2016-17 Acit, Vs M/S Gail (India) Ltd., 16, Bhikaji Cama Circle-Ltu, Place, R.K. Puram, New Delhi-110066 New Delhi Pan-Aaacg1209J Appellant Respondent

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 for withdrawal

Gail (India) Ltd., New Delhi vs. DCIT (Ltu), New Delhi

The appeal of the Revenue is dismissed and the appeals of the assessee are dismissed as withdrawn

ITA 59/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Mar 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2014-15 M/S Gail (India) Ltd., 16, Bhikaji Vs Dcit, Cama Place, R.K. Puram, New Delhi- Circle-Ltu, 110066 New Delhi. Pan-Aaacg1209J Appellant Respondent Assessment Year : 2015-16 M/S Gail (India) Ltd., 16, Bhikaji Vs Dcit, Cama Place, R.K. Puram, New Delhi- Circle-Ltu, 110066 New Delhi. Pan-Aaacg1209J Appellant Respondent Assessment Year : 2015-16 M/S Gail (India) Ltd., 16, Bhikaji Vs Acit, Cama Place, R.K. Puram, New Delhi- Circle-Ltu, 110066 New Delhi. Pan-Aaacg1209J Appellant Respondent Assessment Year : 2014-15 M/S Gail (India) Ltd., 16, Bhikaji Vs Dcit, Cama Place, R.K. Puram, New Delhi- Circle-Ltu, 110066 New Delhi. Pan-Aaacg1209J Appellant Respondent Assessment Year : 2016-17 Acit, Vs M/S Gail (India) Ltd., 16, Bhikaji Cama Circle-Ltu, Place, R.K. Puram, New Delhi-110066 New Delhi Pan-Aaacg1209J Appellant Respondent

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 for withdrawal

Vished, Hisar vs. ITO Ward-5, Hisar

In the result, the appeal of the assessee is dismissed

ITA 5599/DEL/2019[2009-10]Status: DisposedITAT Delhi03 Mar 2021AY 2009-10

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2009-10

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-5599/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