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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

Santosh Kumari Bhatia, Mumbai vs. Income Tax Officer-14(1)(1), Mumbai

In the result, the appeal filed by the Assessee stands allowed for statistical purposes

ITA 3455/MUM/2024[2012-13]Status: DisposedITAT Mumbai30 Aug 2024AY 2012-13

Bench: Shri Narender Kumar Choudhry & Shri Ratnesh Nandan Sahayassessment Year: 2012-13

For Appellant: Shri Brijesh Vyas, A.R. &For Respondent: Ms. Nayana Krishnakumar, Sr. A.R
Section 143(3)Section 250Section 69A

appeal before us. The Ld. Counsel of the Assessee has out rightly submitted that though the Assessee had initially filed an application for Vivad Se Vishwas Scheme (VSVS) 2020 and therefore sought for withdrawal of the appeal filed before the Ld. Commissioner, however due to financial crunches failed to deposit

Skill Dye Chem Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 7(1), Kolkata

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1014/KOL/2024[2013-2014]Status: DisposedITAT Kolkata28 Aug 2024AY 2013-2014

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 143(3)Section 144BSection 147

I.T.A. No.: 1014/KOL/2024 Assessment Year: 2013-14 Skill Dye Chem Pvt. Ltd. dismissed on wrong facts that the assessee has opted for Vivad se Vishwas Scheme. (Screenshot of the same is attached herewith). 3. The assessee was in bonafied belief that appeal will be restored and will be heard ... brought to our notice that the impugned order was passed by dismissing the appeal on the basis of a Direct Taxes Vivad Se Vishwas (in short ‘DTVSV’) Scheme declaration for this very same assessment year, which was available with the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred

Sumit Kumar, New Delhi vs. ACIT Circle 43(1), New Delhi

In the result, the application for condonation of delay of two weeks and appeal filed by the assessee are allowed

ITA 1694/DEL/2024[2017-18]Status: DisposedITAT Delhi28 Aug 2024AY 2017-18

Bench: the Ld. CIT(A) which was dismissed vide order date29/01/2024.

Section 144Section 271BSection 44A

replies were done in a timely manner and the assessee has already submitted that his case should be considered in Vivad se Vishwas Scheme, the asssse was not aware of the fact that the Vivad se Vishwas Scheme was available through filing the requisites forms on the Income Tax Portal

Shri Radhika Jewellers, Delhi vs. Income Tax Officer, Ward - 58(7), New Delhi

In the result, the appeal is allowed for statistical purposes only

ITA 1323/DEL/2024[2017-18]Status: DisposedITAT Delhi27 Aug 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2017-18 Shri Radhika Jewellers, Vs Income Tax Officer, 357, Anaj Mandi, Ward -58(7), Shahdara, New Delhi. Delhi – 110 032. Pan: Aakfs9100M

For Appellant: Shri Baldev Raj, CA &For Respondent: Shri V.K. Dubey, Sr. DR
Section 115BSection 142(1)Section 143Section 143(3)

order sheet noting received on 18.03.2021 the assessee stated the following The assessee, a partnership firm do not like to opt for Vivad Se Vishwas Scheme 2020. Written Submission is as follows: The assessment has been made u/s 143-3 ex-parte, without proper service of Notice. The Notices dated

Sikkim Distilleries Limited, East Sikkim vs. D.C.I.T. (TDS), Circle - 5, Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1055/KOL/2024[2017-2018]Status: DisposedITAT Kolkata26 Aug 2024AY 2017-2018

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

appeals were dismissed by the Hon’ble CIT(A) under a mistaken impression that the appealshave been settled under the Direct Tax Vivad se Vishwas Act, 2020. 4. That the earlier counsel, CA Mohit Tyagi, who was looking after the taxes of the Company, under a mistaken belief had advised ... dismissing all 12 appeals on the ground that the appellant had allegedly filed petition under Direct Tax Vivad Se Vishwas Act, 2020 (in short ‘DTVSVA’). It appears that the ld. CIT(A) was persuaded by a certificate in Form-5 issued by Pr. CIT, Central-2, Kolkata under DTVSVA

Sikkim Distilleries Limited, East Sikkim vs. D.C.I.T.(TDS), Circle - 5, Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1054/KOL/2024[2017-2018]Status: DisposedITAT Kolkata26 Aug 2024AY 2017-2018

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

appeals were dismissed by the Hon’ble CIT(A) under a mistaken impression that the appealshave been settled under the Direct Tax Vivad se Vishwas Act, 2020. 4. That the earlier counsel, CA Mohit Tyagi, who was looking after the taxes of the Company, under a mistaken belief had advised ... dismissing all 12 appeals on the ground that the appellant had allegedly filed petition under Direct Tax Vivad Se Vishwas Act, 2020 (in short ‘DTVSVA’). It appears that the ld. CIT(A) was persuaded by a certificate in Form-5 issued by Pr. CIT, Central-2, Kolkata under DTVSVA

Sikkim Distilleries Limited, East Sikkam vs. D.C.I.T. (TDS), Circle - 5, Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1053/KOL/2024[2016-2017]Status: DisposedITAT Kolkata26 Aug 2024AY 2016-2017

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

appeals were dismissed by the Hon’ble CIT(A) under a mistaken impression that the appealshave been settled under the Direct Tax Vivad se Vishwas Act, 2020. 4. That the earlier counsel, CA Mohit Tyagi, who was looking after the taxes of the Company, under a mistaken belief had advised ... dismissing all 12 appeals on the ground that the appellant had allegedly filed petition under Direct Tax Vivad Se Vishwas Act, 2020 (in short ‘DTVSVA’). It appears that the ld. CIT(A) was persuaded by a certificate in Form-5 issued by Pr. CIT, Central-2, Kolkata under DTVSVA

Sikkim Distilleries Limited, East Sikkim vs. D.C.I.T.(TDS), Circle - 5, Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1052/KOL/2024[2016-2017]Status: DisposedITAT Kolkata26 Aug 2024AY 2016-2017

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

appeals were dismissed by the Hon’ble CIT(A) under a mistaken impression that the appealshave been settled under the Direct Tax Vivad se Vishwas Act, 2020. 4. That the earlier counsel, CA Mohit Tyagi, who was looking after the taxes of the Company, under a mistaken belief had advised ... dismissing all 12 appeals on the ground that the appellant had allegedly filed petition under Direct Tax Vivad Se Vishwas Act, 2020 (in short ‘DTVSVA’). It appears that the ld. CIT(A) was persuaded by a certificate in Form-5 issued by Pr. CIT, Central-2, Kolkata under DTVSVA

Sikkim Distilleries Limited, East Sikkim vs. D.C.I.T.(TDS), Circle - 5, Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1051/KOL/2024[2015-2016]Status: DisposedITAT Kolkata26 Aug 2024AY 2015-2016

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

appeals were dismissed by the Hon’ble CIT(A) under a mistaken impression that the appealshave been settled under the Direct Tax Vivad se Vishwas Act, 2020. 4. That the earlier counsel, CA Mohit Tyagi, who was looking after the taxes of the Company, under a mistaken belief had advised ... dismissing all 12 appeals on the ground that the appellant had allegedly filed petition under Direct Tax Vivad Se Vishwas Act, 2020 (in short ‘DTVSVA’). It appears that the ld. CIT(A) was persuaded by a certificate in Form-5 issued by Pr. CIT, Central-2, Kolkata under DTVSVA

Sikkim Distilleries Limited, East Sikkim vs. D.C.I.T. (TDS), Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1050/KOL/2024[2015-2016]Status: DisposedITAT Kolkata26 Aug 2024AY 2015-2016

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

appeals were dismissed by the Hon’ble CIT(A) under a mistaken impression that the appealshave been settled under the Direct Tax Vivad se Vishwas Act, 2020. 4. That the earlier counsel, CA Mohit Tyagi, who was looking after the taxes of the Company, under a mistaken belief had advised ... dismissing all 12 appeals on the ground that the appellant had allegedly filed petition under Direct Tax Vivad Se Vishwas Act, 2020 (in short ‘DTVSVA’). It appears that the ld. CIT(A) was persuaded by a certificate in Form-5 issued by Pr. CIT, Central-2, Kolkata under DTVSVA

Sikkim Distilleries Limited, East Sikkim vs. D.C.I.T. (TDS), Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1049/KOL/2024[2014-2015]Status: DisposedITAT Kolkata26 Aug 2024AY 2014-2015

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

appeals were dismissed by the Hon’ble CIT(A) under a mistaken impression that the appealshave been settled under the Direct Tax Vivad se Vishwas Act, 2020. 4. That the earlier counsel, CA Mohit Tyagi, who was looking after the taxes of the Company, under a mistaken belief had advised ... dismissing all 12 appeals on the ground that the appellant had allegedly filed petition under Direct Tax Vivad Se Vishwas Act, 2020 (in short ‘DTVSVA’). It appears that the ld. CIT(A) was persuaded by a certificate in Form-5 issued by Pr. CIT, Central-2, Kolkata under DTVSVA

Sikkkim Distilleries Limited, East Sikkim vs. D.C.I.T. (TDS), Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1048/KOL/2024[2014-2015]Status: DisposedITAT Kolkata26 Aug 2024AY 2014-2015

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

appeals were dismissed by the Hon’ble CIT(A) under a mistaken impression that the appealshave been settled under the Direct Tax Vivad se Vishwas Act, 2020. 4. That the earlier counsel, CA Mohit Tyagi, who was looking after the taxes of the Company, under a mistaken belief had advised ... dismissing all 12 appeals on the ground that the appellant had allegedly filed petition under Direct Tax Vivad Se Vishwas Act, 2020 (in short ‘DTVSVA’). It appears that the ld. CIT(A) was persuaded by a certificate in Form-5 issued by Pr. CIT, Central-2, Kolkata under DTVSVA

Sikkim Distilleries Limited, East Sikkim vs. D.C.I.T. (TDS), Circle - 5, Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1047/KOL/2024[2013-2014]Status: DisposedITAT Kolkata26 Aug 2024AY 2013-2014

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

appeals were dismissed by the Hon’ble CIT(A) under a mistaken impression that the appealshave been settled under the Direct Tax Vivad se Vishwas Act, 2020. 4. That the earlier counsel, CA Mohit Tyagi, who was looking after the taxes of the Company, under a mistaken belief had advised ... dismissing all 12 appeals on the ground that the appellant had allegedly filed petition under Direct Tax Vivad Se Vishwas Act, 2020 (in short ‘DTVSVA’). It appears that the ld. CIT(A) was persuaded by a certificate in Form-5 issued by Pr. CIT, Central-2, Kolkata under DTVSVA

Sikkim Distilleries Limited, East Sikkim vs. D.C.I.T., Circle - 5, Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1046/KOL/2024[2013-2014]Status: DisposedITAT Kolkata26 Aug 2024AY 2013-2014

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

appeals were dismissed by the Hon’ble CIT(A) under a mistaken impression that the appealshave been settled under the Direct Tax Vivad se Vishwas Act, 2020. 4. That the earlier counsel, CA Mohit Tyagi, who was looking after the taxes of the Company, under a mistaken belief had advised ... dismissing all 12 appeals on the ground that the appellant had allegedly filed petition under Direct Tax Vivad Se Vishwas Act, 2020 (in short ‘DTVSVA’). It appears that the ld. CIT(A) was persuaded by a certificate in Form-5 issued by Pr. CIT, Central-2, Kolkata under DTVSVA

Sikkim Distilleries Limited, East Sikkim vs. D.C.I.T. (TDS), Circle - 5, Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1045/KOL/2024[2012-2013]Status: DisposedITAT Kolkata26 Aug 2024AY 2012-2013

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

appeals were dismissed by the Hon’ble CIT(A) under a mistaken impression that the appealshave been settled under the Direct Tax Vivad se Vishwas Act, 2020. 4. That the earlier counsel, CA Mohit Tyagi, who was looking after the taxes of the Company, under a mistaken belief had advised ... dismissing all 12 appeals on the ground that the appellant had allegedly filed petition under Direct Tax Vivad Se Vishwas Act, 2020 (in short ‘DTVSVA’). It appears that the ld. CIT(A) was persuaded by a certificate in Form-5 issued by Pr. CIT, Central-2, Kolkata under DTVSVA

Sikkim Distilleries Limited, Rangpo, East Sikkim vs. DCIT (TDS), Circle - 5, Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1044/KOL/2024[2012-2013]Status: DisposedITAT Kolkata26 Aug 2024AY 2012-2013

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

appeals were dismissed by the Hon’ble CIT(A) under a mistaken impression that the appealshave been settled under the Direct Tax Vivad se Vishwas Act, 2020. 4. That the earlier counsel, CA Mohit Tyagi, who was looking after the taxes of the Company, under a mistaken belief had advised ... dismissing all 12 appeals on the ground that the appellant had allegedly filed petition under Direct Tax Vivad Se Vishwas Act, 2020 (in short ‘DTVSVA’). It appears that the ld. CIT(A) was persuaded by a certificate in Form-5 issued by Pr. CIT, Central-2, Kolkata under DTVSVA

Rajiv Bidasaria, Indore vs. Income Tax Officer, Indore

In the result, the appeal filed by the Assessee stands allowed for statistical purposes

ITA 970/MUM/2024[2011-2012]Status: DisposedITAT Mumbai26 Aug 2024AY 2011-2012

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2011-12

For Appellant: NoneFor Respondent: Shri R.R. Makwana, Sr. DR
Section 143(3)Section 250

Assessee, being aggrieved, challenged the aforesaid additions before the Ld. Commissioner and during the appellate proceedings submitted that he has opted for Vivad Se Vishwas Scheme (VSVS), 2020 and filed the copies of Form nos. 1, 2 & 3. The Assessee subsequently failed to file the Form

DCIT, Circle-25(1), New Delhi vs. Telecommunications Consultants India Ltd., New Delhi

In the result, the appeal filed by the Revenue is dismissed

ITA 9404/DEL/2019[2009-10]Status: DisposedITAT Delhi23 Aug 2024AY 2009-10

Bench: this tribunal which was decided vide order dated 16.03.2023 after the issuance of Form 5 under VSVS. He submitted that in view of the aforesaid, the penalty levied under section 271(1)(c) of the Income-tax Act, 1961 (for short 'the Act') against the original assessment, which is challenged by the Revenue in the present appeal, does not survive and the same may be deleted and the appeal be dismissed.

For Appellant: Shri Suyansh Sinha, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT DR
Section 271(1)(c)

that the assessee has opted to settle the 2. dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020” and the same has been settled and also Form 5 was issued by the Tax Department. He further submitted that the impugned

DCIT-13(3)(2), Mumbai vs. Riva Resorts Private Limited, Mumbai

ITA 481/MUM/2024[2017-18]Status: DisposedITAT Mumbai21 Aug 2024AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Girish Agrawal

Section 143(3)Section 250Section 40Section 68Section 80I

ignoring the fact that the assessee's claim in A.Y. 2015-16 was dismissed by the CIT(A) as assesseee had opted for Vivad se Vishwas Scheme and not contested the addition made by AO. 4. Whether on the facts and circumstances of the case

Spykar Lifestyles Pvt. Ltd, Mumbai vs. DCIT, Circle-13(2)(1), Mumbai

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 792/MUM/2024[2009-10]Status: DisposedITAT Mumbai14 Aug 2024AY 2009-10

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhan

For Appellant: Shri Prateek Jha & Dr. Prayag JhaFor Respondent: Shri Ashok Kumar Ambastha, Sr.DR
Section 142(1)Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 4(2)

assessee was dismissed, having become infructuous, holding that the appeal is deemed to have been withdrawn u/s 4(2) of the Direct Tax Vivad se Vishwas Act, 2020. Aggrieved by the said order, the assessee is in appeal before us and raised following grounds of appeal:- 1. “The Ld Additional/JCIT ... disposed off by the impugned order by following order:- “In this case, the appellant has submitted that the appellant has opted for Vivad se Vishwas Scheme 2020. The appellant has also submitted the Form-3 that is a certificate provided by the designated authority determining amount payable to settle