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“Vivad se Vishwas”

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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

ITO, Ward- 5(3), New Delhi vs. Calendula Dealcom Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4775/DEL/2017[2010-11]Status: DisposedITAT Delhi01 Feb 2021AY 2010-11

Bench: Justice P.P. Bhatt, Hon’Ble & Shri G.S. Pannu, Hon’Bleassessment Year : 2010-11

For Appellant: Ms. Nidhi Srivastava, CIT(DR)For Respondent: Ms. Umang Luthra, Advocate
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

Oip Sensor Systems India Liaison Office, New Delhi vs. DDIT, New Delhi

In the result, appeals of the Assessee are dismissed

ITA 680/DEL/2014[2010-11]Status: DisposedITAT Delhi01 Feb 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Deepesh Jain, C.AFor Respondent: Dr. Prabha Kant, CIT
Section 143(3)Section 144CSection 144C(13)

parties through video conferencing. 4. Learned Counsel for the Assessee seeks permission to withdraw both the appeals as the matters are settled under VIVAD SE VISHWAS SCHEME, 2020 and requisite Forms have been issued in favour of the assessee. 5. In view of the above, both the appeals of assessee

M/S. Oip Sensor Systems India Liaison Office, New Delhi vs. DDIT, New Delhi

In the result, appeals of the Assessee are dismissed

ITA 6293/DEL/2012[2009-10]Status: DisposedITAT Delhi01 Feb 2021AY 2009-10

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Deepesh Jain, C.AFor Respondent: Dr. Prabha Kant, CIT
Section 143(3)Section 144CSection 144C(13)

parties through video conferencing. 4. Learned Counsel for the Assessee seeks permission to withdraw both the appeals as the matters are settled under VIVAD SE VISHWAS SCHEME, 2020 and requisite Forms have been issued in favour of the assessee. 5. In view of the above, both the appeals of assessee

Jalvayu Tower Apartment Owners Association, Gurgaon vs. ITO Ward - 2(2), Gurgaon

In the result, all appeals filed by the assessee are dismissed as withdrawn

ITA 9453/DEL/2019[2012-13]Status: DisposedITAT Delhi29 Jan 2021AY 2012-13

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastava

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

Ravindra Kumar HUF, New Delhi vs. ITO Ward-42(2), New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 4089/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Jan 2021AY 2015-16

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastavaassessment 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

Jalvayu Towers Apartment Owners Associated, Gurgaon vs. ITO, Ward-2(2), Gurgaon

In the result, all appeals filed by the assessee are dismissed as withdrawn

ITA 1759/DEL/2019[2010-11]Status: DisposedITAT Delhi29 Jan 2021AY 2010-11

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastava

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

Ayush Aggarwal, Delhi vs. ITO, Ward- 46(2), New Delhi

In the result, the Misc. Application filed by the assessee stands allowed

ITA 5797/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Jan 2021AY 2015-16

Bench: Shri H.S. Sidhu

For Appellant: Sh. Tarun Kumar, AdvocateFor Respondent: Sh. K.M. Mahesh, Sr. D.R

interest of justice. In order to support this contention, Assessee has filed his Affidavit. He also stated that assessee has opted for Vivad Se Vishwas Scheme 2020 and has received Form No. 3 from the Department. 2. Ld. DR did not have any serious objection to the request ... stated therein that he 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 assesse has received the Form 3 from PCIT-10, New Delhi. 6. Learned Senior DR has no objection. 7. In view

M/S. Jalvayu Towers Apartment Owners Association, Gurgaon vs. DCIT, Gurgaon

In the result, all appeals filed by the assessee are dismissed as withdrawn

ITA 3480/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Jan 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastava

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

M/S. Jalvayu Towers Appartment Owners Association, Gurgaon vs. ITO, Gurgaon

In the result, all appeals filed by the assessee are dismissed as withdrawn

ITA 5885/DEL/2016[2013-14]Status: DisposedITAT Delhi29 Jan 2021AY 2013-14

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastava

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

Uma Agarwal, Moradabad vs. ITO Ward-2(2), Moradabad

The appeal is allowed

ITA 6961/DEL/2019[2015-16]Status: DisposedITAT Delhi28 Jan 2021AY 2015-16

Bench: Shri R.K. Pandaassessment Year: 2015-16 Uma Agarwal, Vs Ito, A-56, Gandhi Nagar, Ward-2(2), Opp. Gandhi Park, Moradabad. Moradabad, Uttar Pradesh. Pan : Afkpa8193B (Appellant) (Respondent) Assessee By : Shri Pramod Kr. Agarwal, Advocate Revenue By : Shri Sanjiv Mahajan, Sr. Dr Date Of Hearing : 28.01.2021 Date Of Pronouncement : 28.01.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11Th June, 2019 Of The Cit(A), Moradabad, Relating To The Assessment Year 2015-16. 2. The Ld. Counsel For The Assessee, At The Time Of Hearing, Filed An Application Seeking 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. He Accordingly Submitted That The Appeal Filed By The Assessee May Be Allowed To Be Withdrawn. 3. In Absence Of Any Objection From The Side Of The Ld. Dr, The Request Of The Assessee Seeking Withdrawal Of The Appeal Is Allowed.

For Appellant: Shri Pramod Kr. Agarwal, AdvocateFor Respondent: Shri Sanjiv Mahajan, Sr. DR

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. He accordingly submitted that the appeal filed by the assessee may be allowed to be withdrawn. 3. In absence of any objection

Radhika Polypack (P) Ltd., Faridabad vs. ITO, Ward- 2(2), Faridabad

The appeal is allowed

ITA 7083/DEL/2018[2010-11]Status: DisposedITAT Delhi28 Jan 2021AY 2010-11

Bench: Shri R.K. Pandaassessment Year: 2010-11 Radhika Polypack (P) Ltd., Vs Ito, C/O M/S Rra Taxindia, Ward-2(2), D-28, South Extension, Faridabad. Part-1, New Delhi. Pan : Aaecr5492A (Appellant) (Respondent) Assessee By : Ms Tani Malik, Advocate Revenue By : Shri Sanjiv Mahajan, Sr. Dr Date Of Hearing : 28.01.2021 Date Of Pronouncement : 28.01.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 25Th September, 2018 Of The Cit(A), Faridabad, Relating To The Assessment Year 2010- 11. 2. The Ld. Counsel For The Assessee, At The Time Of Hearing, Filed An Application Seeking 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. He Accordingly Submitted That The Appeal Filed By The Assessee May Be Allowed To Be Withdrawn. 3. In Absence Of Any Objection From The Side Of The Ld. Dr, The Request Of The Assessee Seeking Withdrawal Of The Appeal Is Allowed.

For Appellant: Ms Tani Malik, AdvocateFor Respondent: Shri Sanjiv Mahajan, Sr. DR

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. He accordingly submitted that the appeal filed by the assessee may be allowed to be withdrawn. 3. In absence of any objection

Smt. Madhu Bala Jain, New Delhi vs. ITO, New Delhi

The appeal of the assessee is dismissed as withdrawn

ITA 4499/DEL/2016[2012-13]Status: DisposedITAT Delhi28 Jan 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Priyanshu Jain, CAFor Respondent: Shri Sohil Malik, Sr.D.R

both the parties through Video Conferencing. 3. Ld. counsel for the assessee at the outset stated that assessee has settled the matter under 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

M/S. Makino Auto Industries, New Delhi vs. JCIT, New Delhi

ITA 2296/DEL/2016[2011-12]Status: DisposedITAT Delhi28 Jan 2021AY 2011-12
Section 4

assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under The Direct Tax Vivad se Vishwas Act, 2020. It has been stated that the necessary declaration in accordance with Section 4 of The Direct Tax Vivad se Vishwas

M/S. Metro Ortem Ltd., Delhi vs. DCIT, New Delhi

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

ITA 1631/DEL/2016[2008-09]Status: DisposedITAT Delhi28 Jan 2021AY 2008-09

Bench: Shri G.S. Pannu & Before Shri G.S. Pannu & Before Shri G.S. Pannu Before Shri G.S. Pannu & Shri Mahavir Prasad Shri Mahavir Prasad Mahavir Prasadmahavir Prasad Shri Shri

For Appellant: Shri Salil Kapoor and Shri Sumit Lalchandani, AdvocatesFor Respondent: Ms. Nidhi Srivastava, CIT-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. Certificates to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 have also been filed

M/S. Metro Ortem Ltd., Delhi vs. DCIT, New Delhi

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

ITA 1630/DEL/2016[2007-08]Status: DisposedITAT Delhi28 Jan 2021AY 2007-08

Bench: Shri G.S. Pannu & Before Shri G.S. Pannu & Before Shri G.S. Pannu Before Shri G.S. Pannu & Shri Mahavir Prasad Shri Mahavir Prasad Mahavir Prasadmahavir Prasad Shri Shri

For Appellant: Shri Salil Kapoor and Shri Sumit Lalchandani, AdvocatesFor Respondent: Ms. Nidhi Srivastava, CIT-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. Certificates to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 have also been filed

M/S. Metro Ortem Ltd., Delhi vs. DCIT, New Delhi

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

ITA 1629/DEL/2016[2006-07]Status: DisposedITAT Delhi28 Jan 2021AY 2006-07

Bench: Shri G.S. Pannu & Before Shri G.S. Pannu & Before Shri G.S. Pannu Before Shri G.S. Pannu & Shri Mahavir Prasad Shri Mahavir Prasad Mahavir Prasadmahavir Prasad Shri Shri

For Appellant: Shri Salil Kapoor and Shri Sumit Lalchandani, AdvocatesFor Respondent: Ms. Nidhi Srivastava, CIT-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. Certificates to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 have also been filed

Carrier Corporation, New Delhi vs. DCIT (International Taxation), New Delhi

ITA 1602/DEL/2016[2012-13]Status: DisposedITAT Delhi28 Jan 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Purshottam Anand, AdvFor Respondent: Dr. Prabha Kant, CIT-D.R

Tribunal 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 Act, 2020 (in short ‘the Act’) and requested for withdrawal of the said appeals. 2 I.T.As. No. 1601 & 1602/DEL/2016 3. Considering the aforesaid situation

Carrier Corporation, New Delhi vs. DCIT (International Taxation), New Delhi

ITA 1601/DEL/2016[2011-12]Status: DisposedITAT Delhi28 Jan 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Purshottam Anand, AdvFor Respondent: Dr. Prabha Kant, CIT-D.R

Tribunal 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 Act, 2020 (in short ‘the Act’) and requested for withdrawal of the said appeals. 2 I.T.As. No. 1601 & 1602/DEL/2016 3. Considering the aforesaid situation

M/S Hbn Housing Finance Ltd., New Delhi vs. ACIT, New Delhi

Appeals are dismissed

ITA 4733/DEL/2013[2008-09]Status: DisposedITAT Delhi28 Jan 2021AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh(Through Video Conference)

For Appellant: Ms. Gunjan Jain, CAFor Respondent: Shri Rajesh Kumar, Senior DR

therein 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 has filed necessary Forms 1 & 2 with the Tax Department. 3. Keeping in view the aforesaid facts, appeal being ITA No.4573/Del/2013 ... objection with regard to the aforesaid caveat. Consequently, the present appeal (ITA No.4573/Del/2013) is dismissed to enable the parties to opt for “Vivad Se Vishwas Scheme, 2020”. 4. Since both the appeals are interconnected having been emanated from the same impugned order passed

DCIT, New Delhi vs. M/S Hbn Housing Finance Ltd., New Delhi

Appeals are dismissed

ITA 4573/DEL/2013[2008-09]Status: DisposedITAT Delhi28 Jan 2021AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh(Through Video Conference)

For Appellant: Ms. Gunjan Jain, CAFor Respondent: Shri Rajesh Kumar, Senior DR

therein 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 has filed necessary Forms 1 & 2 with the Tax Department. 3. Keeping in view the aforesaid facts, appeal being ITA No.4573/Del/2013 ... objection with regard to the aforesaid caveat. Consequently, the present appeal (ITA No.4573/Del/2013) is dismissed to enable the parties to opt for “Vivad Se Vishwas Scheme, 2020”. 4. Since both the appeals are interconnected having been emanated from the same impugned order passed