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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

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

The appeals is allowed

ITA 5120/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 5119/DEL/2004[1994-1995]Status: DisposedITAT Delhi01 Mar 2021AY 1994-1995

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 5118/DEL/2004[1994-1995]Status: DisposedITAT Delhi01 Mar 2021AY 1994-1995

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 5117/DEL/2004[1994-1995]Status: DisposedITAT Delhi01 Mar 2021AY 1994-1995

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 5116/DEL/2004[1994-1995]Status: DisposedITAT Delhi01 Mar 2021AY 1994-1995

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 5114/DEL/2004[1994-1995]Status: DisposedITAT Delhi01 Mar 2021AY 1994-1995

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

Tirupati Containers Pvt. Ltd., New Delhi vs. DCIT Circle-25(1), New Delhi

In the result, the appeals of the assessee are dismissed

ITA 493/DEL/2020[2012-13]Status: DisposedITAT Delhi25 Feb 2021AY 2012-13

Bench: Shri R.K. Panda & Shri K.N. Charyassessment Year : 2012-13

For Appellant: NoneFor 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

Sanjay Kumar Gupta HUF, New Delhi vs. ITO Ward - 58(2), New Delhi

In the result, appeals of the assessee are dismissed as withdrawn

ITA 394/DEL/2020[2015-16]Status: DisposedITAT Delhi25 Feb 2021AY 2015-16

Bench: Shri R.K.Panda & Shri K.N.Chary

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 Kumar Gupta, New Delhi vs. ITO Ward - 58(2), New Delhi

In the result, appeals of the assessee are dismissed as withdrawn

ITA 393/DEL/2020[2015-16]Status: DisposedITAT Delhi25 Feb 2021AY 2015-16

Bench: Shri R.K.Panda & Shri K.N.Chary

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

Maxrich Global Stocks Pvt Ltd, New Delhi vs. ITO Ward - 16(3), New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 341/DEL/2020[2015-16]Status: DisposedITAT Delhi25 Feb 2021AY 2015-16

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year : 2015-16

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

Pt Bukaka Teknik Utama, New Delhi vs. DCIT International Taxation Circle-2(2)(2), New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 1191/DEL/2020[2014-15]Status: DisposedITAT Delhi25 Feb 2021AY 2014-15

Bench: Shri R.K.Panda & Shri K.N.Charyassessment Year : 2014-15 Pt Bukaka Teknik Utama, Dcit, C/O-Satish Aggarwal & Associates, Vs International 4/5B, Ff, Asaf Ali Road, Delhi-110002. Taxation, Pan-Aaecp2846E Circle-2(2)(2), New Delhi. Appellant Respondent Appellant By Sh.Satish Aggarwal, Ca Respondent By Sh.M.Barnwal, Sr.Dr Date Of Hearing 25.02.2021 Date Of Pronouncement 25.02.2021

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

Experion Hospitality Private Limited, New Delhi vs. ACIT Circle-8(2), New Delhi

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

ITA 1111/DEL/2020[2016-17]Status: DisposedITAT Delhi25 Feb 2021AY 2016-17

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment 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

Sita Ram Kajla, Hissar vs. ITO, Ward-4, Hisar

In the result, the appeal of the assessee is dismissed

ITA 1061/DEL/2020[2010-11]Status: DisposedITAT Delhi25 Feb 2021AY 2010-11

Bench: Shri R.K. Panda & Shri K.N. Charyassessment Year : 2010-11

For Appellant: NoneFor Respondent: Shri. M. Baranwal, Sr. DR
Section 5(1)

opted to settle the dispute relating to the tax arrears for the 2 ITA-1061/Del/2020 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

Habitat Towers Pvt. Ltd., New Delhi vs. ITO, Ward-11(1), New Delhi

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

ITA 9882/DEL/2019[2011-12]Status: DisposedITAT Delhi25 Feb 2021AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year : 2011-12

For Appellant: Sh. Shiy Asht, 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

Salasar Techno Engineering Ltd, New Delhi vs. DCIT Circle-22(1), New Delhi

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

ITA 9704/DEL/2019[2011-12]Status: DisposedITAT Delhi25 Feb 2021AY 2011-12

Bench: Shri R.K.Panda & Shri K.N.Charyassessment Year : 2011-12 Salasar Techno Engineering Ltd., Dcit, E-20, South Extension-1, Vs Circle-22(1), New Delhi-110049. New Delhi. Pan-Aaics6856K Appellant Respondent Appellant By None Respondent By Sh.M.Baranwal, Sr.Dr Date Of Hearing 25.02.2021 Date Of Pronouncement 25.02.2021

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

Dhawan Jewellers Pvt. Ltd, New Delhi vs. ITO Ward -7(3), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 9606/DEL/2019[2007-08]Status: DisposedITAT Delhi25 Feb 2021AY 2007-08

Bench: Shri R.K. Panda & Shri K.N. Charyassessment Year : 2007-08

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

opted to settle the dispute relating to the tax arrears for the 2 ITA-9606/Del/2019 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

Experion Hospitality Private Limited, New Delhi vs. ACIT Circle-8(2), New Delhi

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

ITA 9554/DEL/2019[2015-16]Status: DisposedITAT Delhi25 Feb 2021AY 2015-16

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2015-16

For Appellant: NoneFor Respondent: Sh. M. Barnwal, 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

Drishti-Soft Solution Private Limited, New Delhi vs. ACIT, Circle-7(2), New Delhi

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

ITA 9032/DEL/2019[2016-17]Status: DisposedITAT Delhi25 Feb 2021AY 2016-17

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment 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

Govind Ram Gupta and Sons, Faridabad vs. ITO Ward-1(4), Faridabad

The appeal is dismissed as withdrawn

ITA 8391/DEL/2019[2014-15]Status: DisposedITAT Delhi25 Feb 2021AY 2014-15

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

Vide letter dated 20.02.2021 the appellant sought permission to withdraw the appeal as the dispute has been settled under the Vivad Se Vishwas Scheme,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

Parag Gupta & Sons (HUF), Faridabad vs. ITO Ward - 2(1), Faridabad

The appeal is dismissed as withdrawn

ITA 8390/DEL/2019[2014-15]Status: DisposedITAT Delhi25 Feb 2021AY 2014-15

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

Vide letter dated 20.02.2021 the appellant sought permission to withdraw the appeal as the dispute has been settled under the Vivad Se Vishwas Scheme,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