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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

Sagar Realtors Private Limited, Delhi vs. ACIT Central Circle 19, New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 5465/DEL/2019[2016-17]Status: DisposedITAT Delhi03 Mar 2021AY 2016-17

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

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

DCIT, 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The appeal of the Revenue is dismissed and the appeals of the assessee are dismissed as withdrawn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 544/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

DCIT, 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 543/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

Kusum, New Delhi vs. ITO, Ward-37(4), New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 530/DEL/2019[2015-16]Status: DisposedITAT Delhi03 Mar 2021AY 2015-16

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2015-16 Kusum, Ito, Flat No.40, Popular Apartment, Vs Ward-37(4), Sector-13, Rohini, New Delhi. New Delhi-110085. Pan-Aljpk6002A 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

Ruchika Bhasin, Delhi vs. ITO, Ward- 70(2), Delhi

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 5192/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Mar 2021AY 2014-15

Bench: Sh. N. K. Billaiya & Ms. Suchitra Kamble(Through Video Conferencing) Assessment Year: 2014-15

Vide letter dated 04.03.2021 the assessee brought to our notice that the he has moved an application under Vivad Se Vishwas Scheme, 2020 to settle the dispute. 3. Noting the fact this appeal by the assessee is dismissed as withdrawn. However, a liberty is given to the assessee to approach ... Tribunal, if for some technical reason the dispute could not be settled under the Vivad Se Vishwas Scheme, 2020. The appeal is dismissed as withdrawn. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. 5. Decision announced in the open court in the presence

Gdf Suez Energy India Private Limited, Gurgaon vs. ACIT, Circle-1(1), Gurgaon

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 5132/DEL/2019[2002-03]Status: DisposedITAT Delhi03 Mar 2021AY 2002-03

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2002-03

For Appellant: Sh. Karan Jain, 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

Ankit Saraf, New Delhi vs. ITO Ward- 51(5), New Delhi

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

ITA 4924/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Mar 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2014-15 Ankit Saraf, Ito, 103, Durga Chamber, 1333, Vs Ward-51(5), Db Gupta Road, Karol Bagh, New Delhi. New Delhi-110005. Pan-Boxps1109G 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

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

In the result, the appeals of the assessee are dismissed

ITA 4812/DEL/2019[2009-10]Status: DisposedITAT Delhi03 Mar 2021AY 2009-10

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

Rajeev Anand, New Delhi vs. ACIT, Circle-55(1), New Delhi

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

ITA 4653/DEL/2019[2013-14]Status: DisposedITAT Delhi03 Mar 2021AY 2013-14

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2013-14 Rajeev Anand, Acit, X/3432, Lane No.1, Raghubar Pura Vs Circle-55(1), No.2, Gandhi Nagar, New Delhi. New Delhi-110031. Pan-Adcpa1982E 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

Renu Jain, New Delhi vs. ITO, Ward-55(2), New Delhi

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

ITA 454/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: 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

Raghav Malhotra, New Delhi vs. Azit Circle-17(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 4297/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: 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-4297/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

Anil Kumar Goel, New Delhi vs. ITO, Ward- 16(1), New Delhi

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

ITA 4148/DEL/2019[2015-16]Status: DisposedITAT Delhi03 Mar 2021AY 2015-16

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2015-16 Anil Kumar Goel, Ito, 231, Ist Floor, Sharda Niketan, Vs Ward-16(1), Pitampura, New Delhi-110034. New Delhi. Pan-Aaipg7129E 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

Praveen Kumar Goel, New Delhi vs. ITO, Ward- 16(1), New Delhi

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

ITA 4147/DEL/2019[2015-16]Status: DisposedITAT Delhi03 Mar 2021AY 2015-16

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2015-16 Praveen Kumar Goel, Ito, 231, 1St Floor, Sharda Niketan, Vs Ward-16(1), Pitampura, New Delhi-110034. New Delhi. Pan-Adupg5584E 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

Sanjay Jindal & Sons (HUF), New Delhi vs. ACIT, Circle- 55(1), New Delhi

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

ITA 392/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)

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

Dilip Dholakiya & Sons (HUF), New Delhi vs. ITO Ward - 35(2), New Delhi

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

ITA 3851/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Mar 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2014-15 Dilip Dholakiya & Sons (Huf), Ito, 98-D, Kamla Nagar, Vs Ward-35(2), New Delhi-110007. New Delhi. Pan-Aaahd2942J 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

Trent Brands Ltd., New Delhi vs. DCIT Circle-25(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 3800/DEL/2019[2013-14]Status: DisposedITAT Delhi03 Mar 2021AY 2013-14

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2013-14

For Appellant: NoneFor Respondent: Shri. M. Baranwal, Sr. DR

opted 2 ITA-3800/Del/2019 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

Rosy Shivanshi (P) Ltd, New Delhi vs. ITO Ward, 21(4), New Delhi

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

ITA 3109/DEL/2019[2010-11]Status: DisposedITAT Delhi03 Mar 2021AY 2010-11

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2010-11

For Appellant: Sh. J.S.Kochar, CAFor Respondent: Sh. M. Baranwal, Sr. DR
Section 5(1)

opted to settle the dispute relating to the 2 ITA-3109/Del/2019 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

Mrb Credit & Leasing Ltd., Delhi vs. ITO, Ward- 16(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 2979/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: Shri. M. Baranwal, Sr. DR
Section 5(1)

opted 2 ITA-2979/Del/2019 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

Anand Prakash Gupta, New Delhi vs. ACIT, Circle- 48(1), New Delhi

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

ITA 294/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

Anand Prakash Gupta, New Delhi vs. ACIT, Circle- 48(1), New Delhi

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

ITA 293/DEL/2019[2011-12]Status: DisposedITAT Delhi03 Mar 2021AY 2011-12

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

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