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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

Hardik Garg, Delhi vs. ITO Ward - 38(2), New Delhi

The appeals are dismissed as withdrawn

ITA 6478/DEL/2019[2010-11]Status: DisposedITAT Delhi01 Mar 2021AY 2010-11

Bench: Sh. N. K. Billaiya & Ms. Suchitra Kamble(Through Video Conferencing)

Vide letter dated 27.02.2021 the assessee sought permission to withdraw the appeals as the dispute has been settled under the Vivad Se Vishwas Act, 2020. 3. Noting the contents of the application the appeals are dismissed as withdrawn. 4. Decision announced in the open court in the presence of both

Umesh Yarn Agencies, New Delhi vs. ACIT Circle-47(1), New Delhi

The appeal is dismissed as withdrawn

ITA 5529/DEL/2019[2011-12]Status: DisposedITAT Delhi01 Mar 2021AY 2011-12

Bench: Sh. N. K. Billaiya & Ms. Suchitra Kamble(Through Video Conferencing) Assessment Year: 2011-12

Vide letter dated 27.01.2021 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 Noting the contents of the application the appeal is dismissed as withdrawn. 4.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

Naresh Samkaria, Delhi vs. ITO Ward 61(2), New Delhi

Appeal is dismissed as withdrawn

ITA 5523/DEL/2019[2015-16]Status: DisposedITAT Delhi01 Mar 2021AY 2015-16

Bench: Sh. N. K. Billaiya & Ms. Suchitra Kamble(Through Video Conferencing) Assessment Year: 2015-16 Naresh Samkaria Ito B-71, First Floor, Ashok Vs Ward – 61 (2) Vihar, Phase-1, Delhi New Delhi Pan No. Aalps1096D (Appellant) (Respondent)

very outset, the counsel stated that the assessee seeks permission to withdraw the appeal as the dispute has been settled under the Vivad Se Vishwas Act, 2020. 3. On such concession this appeal is dismissed as withdrawn. 4. Decision announced in the open court in the presence of both

Rekha Aggarwal, Delhi vs. ITO, Ward- 72(4), New Delhi

The appeal is dismissed as withdrawn

ITA 5307/DEL/2019[2014-15]Status: DisposedITAT Delhi01 Mar 2021AY 2014-15

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

Vide letter dated 26.02.2021 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

Avantor Performance Materials India Ltd., Gurgaon vs. DCIT, Circle- 1(1), Gurgaon

The appeal is dismissed as withdrawn

ITA 3732/DEL/2018[2013-14]Status: DisposedITAT Delhi01 Mar 2021AY 2013-14

Bench: Sh. N. K. Billaiya & Ms. Suchitra Kamble(Through Video Conferencing) Assessment Year: 2013-14

Vide letter dated 19.02.2021 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

A.R. Leasing Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 27, New Delhi

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

ITA 3195/DEL/2018[2007-08]Status: DisposedITAT Delhi01 Mar 2021AY 2007-08

Bench: Shri Kul Bharat & Shri O.P.Kantassessment Year : 2007-08 A.R. Leasing Pvt.Ltd., Acit, 305, 3Rd Floor, Bhanot Corner, Vs Central Circle-27, Pamposh Enclave, Greater Kailash-1, New Delhi. New Delhi-110048. Pan-Aaaca0423A Appellant Respondent Appellant By Sh. Rajeev Kumar, Ca Respondent By Sh. Satpal Gulati, Cit Dr Date Of Hearing 25.02.2021 Date Of Pronouncement 01.03.2021

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

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

The appeal is allowed

ITA 2994/DEL/2018[2005-06]Status: DisposedITAT Delhi01 Mar 2021AY 2005-06

Bench: Shri R.K. Panda & Shri Kuldip Singhasstt. Year 2005-06

For Appellant: NoneFor Respondent: None

application seeking withdrawal of the appeal filed by the assessee on the ground that assessee has opted to settle the dispute under Vivad Se Vishwas Scheme - 2020 and has received Form No. 3. 4. In view of the above, the request of the assessee seeking withdrawal of the appeal

Naresh Choudhary, New Delhi vs. ACIT, Circle- 50(1), New Delhi

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

ITA 6617/DEL/2017[2014-15]Status: DisposedITAT Delhi01 Mar 2021AY 2014-15

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: NoneFor Respondent: Ms. Rinku Singh, Sr.D.R

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 and Form No.3 has also been issued in favour of the assessee. He, therefore, seeks permission to withdraw the appeal. 2 I.T.A

Madhu Gopal Goel, Delhi vs. ITO, Ward- 51(1), New Delhi

The appeal of the assessee is dismissed as withdrawn

ITA 6506/DEL/2017[2014-15]Status: DisposedITAT Delhi01 Mar 2021AY 2014-15

Bench: Shri Amit Shukla & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2014-15

appeal as 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 2020”. The assessee has also filed a copy of Form No. 3 issued by the respective Principal Commissioner of Income Tax, which

Neeraj Consultants Ltd., New Delhi vs. DCIT, Circle-18(1), New Delhi

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

ITA 6498/DEL/2017[2013-14]Status: DisposedITAT Delhi01 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: NoneFor Respondent: Ms. Rinku Singh, Sr.D.R

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 and Form No.3 has also 2 I.T.A. No.6498/DEL/2017 been issued in favour of the assessee. He, therefore, seeks permission to withdraw

Bhartiya Samruddhi Investments and Consulting Services Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 2504/DEL/2017[2013-14]Status: DisposedITAT Delhi01 Mar 2021AY 2013-14

Bench: Shri Kul Bharat & Shri O.P.Kantassessment Year : 2013-14 Bhartiya Samrudhdhi Investments Dcit & Consulting Services Ltd., Vs Circle-4(2), F-5, Ground Floor, Greater Kailash New Delhi. Enclave, Part-I, New Delhi-110048. Pan-Aaacb5336R Appellant Respondent Appellant By Sh. K V S R.Krishna, Adv. Respondent By Sh. Satpal Gulati, Cit Dr Date Of Hearing 25.02.2021 Date Of Pronouncement 01.03.2021

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

M/S. Oxigen Services India (P) Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the assessee is dismissed as withdrawn

ITA 5346/DEL/2016[2007-08]Status: DisposedITAT Delhi01 Mar 2021AY 2007-08

Bench: Shri Amit Shukla & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2007-08

assessee has opted to settle 2 the dispute relating to the tax arrears for the assessment year under consideration, under the “Vivad Se Vishwas Scheme, 2020”. The assessee has also filed a copy of Form No. 3 issued by the respective Principal Commissioner of Income Tax, which is placed

M/S. Bptp Limited (Business Park Town Planners Ltd.), New Delhi vs. ACIT, New Delhi

The appeals of the assessee are dismissed as withdrawn

ITA 2789/DEL/2014[2006-07]Status: DisposedITAT Delhi01 Mar 2021AY 2006-07

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing]

appeals as 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 filed a copy of Form No. 3 issued by the respective Principal Commissioner of Income Tax, which

Royal Airways Ltd vs. ADIT, Int. Taxation Circle-2(2)

The appeals is allowed

ITA 5132/DEL/2004[1996-1997]Status: DisposedITAT Delhi01 Mar 2021AY 1996-1997

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Sanjeev Kapoor, CAFor Respondent: Shri Satpal Gulati, CIT(DR)

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

Royal Airways Ltd vs. ADIT, Int. Taxation Circle-2(2)

The appeals is allowed

ITA 5130/DEL/2004[1995-1996]Status: DisposedITAT Delhi01 Mar 2021AY 1995-1996

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Sanjeev Kapoor, CAFor Respondent: Shri Satpal Gulati, CIT(DR)

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

Royal Airways Ltd vs. ADIT, Int. Taxation Circle-2(2)

The appeals is allowed

ITA 5128/DEL/2004[1995-1996]Status: DisposedITAT Delhi01 Mar 2021AY 1995-1996

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Sanjeev Kapoor, CAFor Respondent: Shri Satpal Gulati, CIT(DR)

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

Royal Airways Ltd vs. ADIT, Int. Taxation Circle-2(2)

The appeals is allowed

ITA 5127/DEL/2004[1995-1996]Status: DisposedITAT Delhi01 Mar 2021AY 1995-1996

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Sanjeev Kapoor, CAFor Respondent: Shri Satpal Gulati, CIT(DR)

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

Royal Airways Ltd vs. ADIT, Int. Taxation, Circle-2(2)

The appeals is allowed

ITA 5125/DEL/2004[1995-1996]Status: DisposedITAT Delhi01 Mar 2021AY 1995-1996

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Sanjeev Kapoor, CAFor Respondent: Shri Satpal Gulati, CIT(DR)

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

Royal Airways Ltd vs. ADIT, Int. Taxation

The appeals is allowed

ITA 5123/DEL/2004[1995-1996]Status: DisposedITAT Delhi01 Mar 2021AY 1995-1996

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Sanjeev Kapoor, CAFor Respondent: Shri Satpal Gulati, CIT(DR)

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

Royal Airways Ltd vs. ADIT, Int. Taxation Circle-2(2)

The appeals is allowed

ITA 5121/DEL/2004[1995-1996]Status: DisposedITAT Delhi01 Mar 2021AY 1995-1996

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Sanjeev Kapoor, CAFor Respondent: Shri Satpal Gulati, CIT(DR)

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