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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

Judgments citing Vivad se Vishwas

Tarush Steel and Alloys Private Limited, Delhi vs. ITO Ward 25(1), New Delhi

The appeal is allowed

ITA 4480/DEL/2019[2010-11]Status: DisposedITAT Delhi02 Feb 2021AY 2010-11

Bench: Shri R.K. Pandaassessment Year: 2010-11 Tarush Steel & Alloys Private Ltd., Vs Ito, H-369, Vikas Puri, Ward-25(1), West Delhi, New Delhi. Delhi. Pan : Aaact5350P (Appellant) (Respondent) Assessee By : Shri Neeraj Mangla, Ca Revenue By : None Date Of Hearing : 02.02.2021 Date Of Pronouncement : 02.02.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 19Th March, 2019 Of The Cit(A)-27, New Delhi, Relating To The Assessment Year 2010- 11. 2. The Ld. Counsel For The Assessee, At The Time Of Hearing, Sought Withdrawal Of The Appeal Filed By The Assessee Stating 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. However, Form No.3 Is Yet To Be Obtained. He Accordingly Submitted That This Appeal May Be Allowed To Be Withdrawn. 3. In Absence Of Any Objection From The Side Of The Ld. Dr, The Request Of The Assessee For Withdrawal Of The Appeal Is Allowed.

For Appellant: Shri Neeraj Mangla, CAFor Respondent: None

stating 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. However, Form No.3 is yet to be obtained. He accordingly submitted that this appeal may be allowed to be withdrawn

Rakesh Kumar Gambhir, Gurgaon vs. ITO, Ward- 3(4), Gurgaon

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 4444/DEL/2019[2010-11]Status: DisposedITAT Delhi02 Feb 2021AY 2010-11

Bench: Shri R.K. Pandaassessment Year: 2010-11 Rakesh Kumar Gambhir, Vs Ito, 1103, Block-14, Heritage City, Ward-3(4), Mg Road, Gurgaon. Gurgaon. Pan : Acspg1605K (Appellant) (Respondent) Assessee By : None Revenue By : None Date Of Hearing : 02.02.2021 Date Of Pronouncement : 02.02.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11Th February, 2019 Of The Cit(A)-1, Gurgaon, Relating To The Assessment Year 2010-11. 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. 3. In View Of The Above, The Request Of The Assessee For Withdrawal Of The Appeal Is Allowed. Accordingly, The Appeal Filed By The Assessee Is Dismissed.

For Appellant: NoneFor Respondent: None

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

Religare Capital Markets Ltd., New Delhi vs. DCIT, Circle-21(1), New Delhi

In the result, appeal of the assessee is dismissed

ITA 6924/DEL/2018[2014-15]Status: DisposedITAT Delhi01 Feb 2021AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. K. Narasimha Chary(Through Video Conferencing) Religare Capital Markets Vs. Dcit Ltd., 2Nd Floor, Rajlok Circle – 21(1), Building, 24-Nehru Place, New Delhi New Delhi – 110 019 Pan No. Aadcr 5200 R (Appellant) (Respondent) Assessee By Ms. Saumya Jain. C.A. Revenue By Shri M. Baranwal, Sr.D.R. Date Of Hearing: 01/02/2021 Date Of Pronouncement: 01/02/2021 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of The Deputy Commissioner Of Income Tax, Circle-21(1), New Delhi U/S 144C(1) Of The Act Pursuant To The Direction Of Deputy Resolution Panel (Drp) New Delhi Order Dated 27.07.2018 For Assessment Year 2014-15. 2. Before Us, Assessee Has Moved An Application Dated 30.01.2021 Wherein The Assessee Has Stated That It Has Opted For 2 Vivad Se Vishwas (Vsv) 2020 & Has Filed The Declaration (Form- 1) & Undertaking (Form-2) Scheme & Designated Authority Is Yet To Issue Certificate In Form-3. 3. After Considering The Request Made By The Assessee, We Dismiss The Appeal Of Assessee As Withdrawn Subject To A Caveat That In Case The Dispute Relating To Tax Arrears For The Captioned Assessment Year Is Not Ultimately Resolved In Terms Of The Aforesaid Act, The Assessee Shall Be At Liberty To Approach The Tribunal For Reinstitution Of The Appeal & The Tribunal Shall Consider Such Application Appropriately As Per Law. With These Directions The Appeal Of The Assessee Is Dismissed As Withdrawn.

Section 144C(1)

Before us, assessee has moved an application dated 30.01.2021 wherein the assessee has stated that it has opted for 2 Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form- 1) and undertaking (Form-2) Scheme and Designated Authority is yet to issue certificate in Form-3. 3. After