“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

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

Refop India Company, New Delhi vs. Assistant Commissioner of Income Tax, Circle 78(1), New Delhi

In the result appeal of the assessee is allowed

ITA 2873/DEL/2023[2012-13]Status: DisposedITAT Delhi30 Apr 2024AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarasstt. Year: 2012-13 Refop India Company Vs. Acit, Circle-781(1) Office No. 6, 2Nd Floor, New Delhi. Sector B, Pocket No. 7, Plot No. 11, Vasant Kunj, New Delhi – 110 070 Pan Aaacr3007K (Appellant) (Respondent)

For Appellant: Dr. Shashwat Bajpai, AdvocateFor Respondent: Ms. Mayuri, Sr. DR

Section 201

challenging order dated 27.03.2021 of the Learned CIT(A) against order dated 28.03.2019 treating appeal as infructuous as appellant opted for Vivad se Vishwas scheme vide application dated 12th October, 2023. 4. Learned Counsel for the assessee submitted that the appellant/assessee had challenged order dated 19.1.2024 by filing appeal. Assessee ... point of time had filed any application for Vivad se Vishwas Scheme, 2020 and the issue was not settled under the said scheme. Learned CIT(A) erroneously dismissed the appeal filed against the order passed under section 201(1A) of the Act. Therefore the appeal may be restored for fresh

DCIT, New Delhi vs. M/S. Genpact India, Gurgaon

The appeal of the assessee is partly allowed and appeal of the

ITA 4251/DEL/2016[2011-12]Status: DisposedITAT Delhi29 Apr 2024AY 2011-12

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Usassessment Year: 2011-12

Section 10ASection 143(3)

submitted that all litigations that arose from A.Y. 2002-03 to A.Y. 2010-11 had been settled by the assessee under Direct Tax Vivad Se Vishwas Scheme, 2020. He drew the attention of the Bench to Explanation given in Section 5(3) of Vivad Se Vishwas Act, 2020 to drive ... home the point that making a declaration under Vivad Se Vishwas Act, 2020 shall not amount to conceding the tax position on a particular issue. With regard to this issue, it would be relevant to reproduce the observations of the ld. CIT(A) in A.Y. 2002-03 as under

Ms. Genpact India, New Delhi vs. DCIT, New Delhi

The appeal of the assessee is partly allowed and appeal of the

ITA 4060/DEL/2016[2011-12]Status: DisposedITAT Delhi29 Apr 2024AY 2011-12

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Usassessment Year: 2011-12

Section 10ASection 143(3)

I.T.O., Ward-1(2), Kolkata vs. M/S Gabhawala Tax Advisors Pvt. Ltd.(Formerly Known As M/S Ostrich Tie Up Pvt. Ltd.), Gurubagh

In the result, the appeal of the revenue is dismissed being infructuous

ITA 1831/KOL/2019[2011-12]Status: DisposedITAT Kolkata19 Apr 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2011-12

For Appellant: N on eFor Respondent: Shri P. P. Barman, Addl. CIT, Sr. DR

Section 147Section 148Section 5(2)Section 6Section 68

Shri Abhijit Kundu, CITDR appeared for the Revenue. Shri A M Gabhawala appearing for the applicantassessee states that the assessee had opted for Vivad Se Vishwas Scheme' and in pursuance of the order passed therein, the appeal has become infructuous. In such circumstances, the learned counsel on instructions seeks leave ... which is an order of full and final settlement of tax arrear u/s. 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020) read with the Direct Tax Vivad Se Vishwas Rules, 2020. Hence, in view of the fact that assessee

DCIT, New Delhi vs. M/S Ashwani Kumar & Co. Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4895/DEL/2013[2009-10]Status: DisposedITAT Delhi08 Apr 2024AY 2009-10

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year 2009-10

For Respondent: Shri Sanjay Kumar, CIT-DR

Section 132(4)Section 254(2)

reflected in the cash book. The ld. counsel further pointed out that the dispute arising in the present appeal is now settled under Vivad Se Vishwas Scheme 2020 (VSVS) for which relevant Form No.5 is placed on record. 6. We have considered the rival submissions and perused the material available

M/S. Global Ship Trade Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-1(2), Bhavnagar

In the result, the appeal of the assessee is partly allowed

ITA 1039/AHD/2014[2005-06]Status: DisposedITAT Ahmedabad05 Apr 2024AY 2005-06

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2005-06 M/S.Global Ship Trade P.Ltd. Ito, Ward-1(2) 321, Madhav Hill Vs Bhavnagar. Waghawadi Road Bhavnagar. Pan : Aadcg 1889 K (Applicant) (Responent) : Shri B.R. Popat, Ar Assessee By : Shri Sushil Kumar Katiar, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 07/03/2024 घोषणा क" तारीख /Date Of Pronouncement: 05/04/2024 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Sushil Kumar Katiar, Sr.DR

Section 133ASection 143(3)Section 147Section 148Section 250(6)Section 69A

appeal of the Department in the case of VMS Industries was pending before the ITAT, the assessee had settled the dispute under Vivad se Vishwas Scheme (“VSVS”) in the case of VMS Industries by paying 50% of the tax demand. 10. The ld.counsel for the assessee also pointed out another

Goldiam International Limited, Mumbai vs. DCIT- CC 1(2), Mumbai

The appeals of the assessee are allowed partly

ITA 3218/MUM/2023[2016-17]Status: DisposedITAT Mumbai05 Apr 2024AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Goldiam International Limited Plot No.16/17 Gems & Dcit, Central Circle 1(2) Vs. Jewelry Complex Seepz Sez Mumbai Andheri East, Mumbai-400 096 (Appellant) (Respondent) Pan No. Aaacg2271J

For Appellant: Shri Mani Jain, CAFor Respondent: Shri Mirza Azhar, DR

Section 10(35)Section 133ASection 143Section 147Section 148

completed on 28/12/2017 at ₹ 119,951,600. Dispute in that appeal after carrying it before the first appellate authority was settled in Vivad Se Vishwas Scheme 2020. ITA No.3218 & 3219/Mum/2023 Goldiam International Limited; A.Y. 16-17 05. Meanwhile, survey action under section 133A of the act was conducted on 15/2/2021 ... search, assessment under section 143 (3) was completed on 27/12/2017 at the total income of ₹ 104,869,810. Assessee settled the dispute under Vivad Se Vishwas Scheme. Thereafter consequent to survey action under section 133A of the income tax act on 15/2/2021 in case of JM financial asset Management

M/S. A-Kal Televerse Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, TDS, Circle-3(1), Bangalore

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

ITA 1167/BANG/2023[2017-18]Status: DisposedITAT Bangalore04 Apr 2024AY 2017-18

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Navneeth Kini, CAFor Respondent: Shri Stalin, B, Jt.CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 14ASection 270ASection 270A(9)

been incorporated in para 4 of the assessment order. Before the CIT(Appeals), the assessee further submitted that the assessee is opting for Vivad Se Vishwas Scheme which remained unresponded and requested to take a lenient view and not to consider the additions as misreported or underreported income u/s. 270A

Sri Vishal Kumar Bhuwania, Kolkata vs. ACIT, Central Cir. 4(4), Kolkata

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

ITA 103/KOL/2024[2013-14]Status: HeardITAT Kolkata03 Apr 2024AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 103/Kol/2024 Assessment Year: 2013-2014 Sri Vishal Kumar Bhuwania,………....…...….Appellant C/O. M/S. Salarpuria Jajodia & Co., 7, C.R. Avenue, 3Rd Floor, Kolkata-700072 [Pan:Adopb0280C] -Vs.- Assistant Commissioner Of Income Tax,… Respondent Central Circle-4(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, E.M. Bypass, Kolkata-700107 Appearances By: Shri S. Jhajharia, A.R., Appeared On Behalf Of The Assessee Shri Manoj Kumar Pati, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 01, 2024 Date Of Pronouncing The Order: April 03, 2024 O R D E R

Section 143(3)Section 147Section 148

mentioned in this assessment order is ADOPB0280C. The assessee carried the matter in appeal before the ld. CIT(Appeals). However, in between Vivad Se Vishwas Scheme came and he opted VSV. Copy of Form No. 1 is available on page no. 16 of the paper book. In this Form

Swallow Associates LLP, Mumbai vs. I.T.O WD - 17(3)(4), Mumbai

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

ITA 950/KOL/2013[2007-08]Status: DisposedITAT Kolkata03 Apr 2024AY 2007-08

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleita Nos.928 & 950/Kol/2013 Assessment Year: 2007-08 Swallow Associates Llp Ito, Ward-17(3)(4), Mumbai Rpg House, 463, Dr. Vs Annie Besant Road, Worli, Mumbai-400030. Pan: Aaacr 5115 J (Appellant) (Respondent) Present For: Assessee By : Shri Krish Desai, Ar Revenue By : Shri B.K. Singh, Jcit, Sr. Dr Date Of Hearing : 02.04.2024 Date Of Pronouncement : 03.04.2024 O R D E R Per Bench: These Appeals Filed By The Assessee Are Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-Vi, Kolkata Dated 18.02.2013 & 22.02.2013 Respectively.

For Appellant: Shri Krish Desai, ARFor Respondent: Shri B.K. Singh, JCIT, Sr. DR

Section 5(2)Section 6

this case, ld. counsel for the assessee has moved an application informing us that the appeals have been settled under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the copy of the certificate in Form 5 for full and final settlement of tax arrear under ... section 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020. A.Y. 2007-08 3. Per contra, the ld. DR did not have any objection in this regard. 4. Keeping in view these facts and circumstances of the case including especially the fact that

Swallow Associates LLP, Mumbai vs. I.T.O WD - 17(3)(4), Mumbai

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

ITA 928/KOL/2013[2007-08]Status: DisposedITAT Kolkata03 Apr 2024AY 2007-08

For Appellant: Shri Krish Desai, ARFor Respondent: Shri B.K. Singh, JCIT, Sr. DR

Section 5(2)Section 6

The Bhiwani Central Cooperative Bank Ltd., Bhiwani vs. ITO (TDS), Hisar

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 25/DEL/2024[2014-15]Status: DisposedITAT Delhi03 Apr 2024AY 2014-15

Bench: Shri Saktijit Dey & Shri N.K. Billaiyaassessment Year 2014-15 The Bhiwani Central Ito Cooperative Bank Ltd.Sco (Tds) 224-225-226, Co-Op Bank Hisar City Centre Near Huda Vs. Park, Bhiwani, Haryana - 127021 Pan No.Aaatt7780Q (Appellant) (Respondent)

For Respondent: Sh. Amit Katoch, Sr. DR

Section 10Section 156Section 194ASection 201Section 201(1)

Centre (NFAC), New Delhi has erred both in law and on facts in dismissing the appeal by observing that "appellant has applied for Vivad Se Vishwas Scheme -2020 and Form No. 5 dated 22.2.2021 has been issued/granted to the appellant which is uploaded on 22.2.2021 under VSVS- 2020. Hence, this

Nidhi Garg, New Delhi vs. ITO Ward 44 (7), New Delhi

Appeal of the assessee is allowed

ITA 135/DEL/2024[2014-15]Status: DisposedITAT Delhi22 Mar 2024AY 2014-15

Bench: Shri Kul Bharatassessment Year: 2014-15

Section 271(1)(c)Section 5(2)Section 6

outset learned counsel for the assessee contended that in quantum proceedings the assessee has settled the tax dispute with the Revenue under the Vivad Se Vishwas Scheme, 2020. He contended that in view of the dispute being settled with the Revenue in quantum proceedings the impugned penalty ... Department in ITA no. 1716/Del/2019 is liable to be dismissed in view of the settlement of corresponding quantum appeal under the Direct Tax Vivad Se Vishwas Act, 2020. 3. Learned DR could not controvert the fact that the assessee ha settled the dispute in quantum proceedings under the Vivad Se

Income Tax Officer- 3(2), Kanpur vs. Shri Mayur Gupta, Kanpur

The appeals of the Revenue are dismissed

ITA 188/LKW/2020[2015-16]Status: DisposedITAT Lucknow19 Mar 2024AY 2015-16

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

Section 5(2)Section 6

been stated that Income Tax Department has passed Order in Form No.5 on 15.11.2021 for Assessment Years 2014-15 & 2015-16 under Vivad Se Vishwas Scheme. The Revenue has filed the copies of Form No.5, i.e., the order of the Principal Commissioner of Income Tax-1, Kanpur for full ... final settlement of tax arrears under section 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020. I.T.A. No.187 & 188/Lkw/2020 2 3. It was contended on behalf of the Revenue that since the assessee has opted for Vivad Se Viswas Scheme and tax payable

Income Tax Officer- 3(2), Kanpur vs. Shri Mayur Gupta, Kanpur

The appeals of the Revenue are dismissed

ITA 187/LKW/2020[2014-15]Status: DisposedITAT Lucknow19 Mar 2024AY 2014-15

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

Section 5(2)Section 6

Syed Karimulla, Rajampet vs. Income-Tax Officer, Ward-1, Cuddapah

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 149/HYD/2024[2017-18]Status: DisposedITAT Hyderabad11 Mar 2024AY 2017-18

Bench: Shri Laliet Kumarassessment Year: 2017-18 Syed Karimulla, Nandalur, Vs. The Income Tax Officer, Rajampet, Ward – 1, D.No.5-98-C, C/O.Shaik Cuddapah Mastan Vali, Near Nandalur Bus Stand, Andhra Pradesh – 516510. Pan : Fddps8691Q (Appellant) (Respondent) Assessee By: Shri Abhiroop Bhargav, C.A. Revenue By: Shri B. Yadagiri, Sr.Ar Date Of Hearing: 07.03.2024 Date Of Pronouncement: 11.03.2024

For Appellant: Shri Abhiroop Bhargav, C.AFor Respondent: Shri B. Yadagiri, SR.AR

Section 115Section 139(1)Section 142(1)Section 144Section 234ASection 234BSection 69ASection 80CSection 80T

dismissed the appeal of assessee as withdrawn in view of assessee’s submission of Form-3 dt.10.02.201 under the Direct Tax Vivad se Vishwas Act, 2020. 3 6. Before us, ld. AR submitted that the ld.CIT(A) has not decided the issue on merits and was swayed ... compliance by the assessee’s application under Vivad se Vishwas Act, 2020. It was submitted that though there is a failure on the part of the assessee to resolve the issue under Vivad se Vishwas Act, 2020, however, there is a statutory obligation on the Income Tax Authorities to decide

Mahindra & Mahindra Limited, Mumbai vs. Assistant Commissioner of Income Tax, Circle 2(2)(1), Mumbai

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

ITA 3828/MUM/2023[2016-17]Status: DisposedITAT Mumbai06 Mar 2024AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

Section 143(3)Section 147

Counsel submitted that the ld. CIT (A) had erroneously dismissed the appeal of the assessee on the ground that assessee has opted for ‘Vivad se Vishwas Scheme’ vide application dated 30/03/2021 and held that appeal filed by the assessee in infructuous. However, assessee had not gone into VSVS

Omkar Singh Chauhan, Haryana vs. Pr, CIT, Faridabad

In the result, the appeal filed by the assessee stands allowed

ITA 1116/DEL/2022[2017-18]Status: DisposedITAT Delhi27 Feb 2024AY 2017-18

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadomkar Singh Chauhan, Vs. Pr. Cit, C/O E-1/77, Lower Floor, Faridabad. Ymca Road, Sector 11, Faridabad – 121 004 (Haryana). (Pan : Akwpc2231M) (Appellant) (Respondent) Assessee By : Shri Dushyant Kumar Bhati, Ca Shri Deepesh Garg, Advocate Revenue By : Shri Subhra Jyoti Chakraborty, Cit Dr

For Appellant: Shri Dushyant Kumar Bhati, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT DR

Section 263Section 5

Pr.CIT has exercised jurisdiction under section 263 of the Income-tax Act, 1961 (for short ‘the Act’) has already been resolved under Vivad Se Vishwas Scheme, 2020 (for short ‘VSVS’) and the matter was finally closed on 25.11.2021 and on the said date, PCIT had issued the Form

Sns Trading Pvt. Ltd., New Delhi vs. ITO, Ward- 24(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 789/DEL/2019[2010-11]Status: DisposedITAT Delhi27 Feb 2024AY 2010-11

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Ankit Roy, AdvFor Respondent: Sh. Piyush Tripathi, Sr. DR

outset, it was brought to the notice of bench by the ld. DR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 & 2 and Form 5 have been issued by the designated authority. 3. Keeping in view

Eastern Coalfields Ltd., Bardhaman vs. DCIT, Cir. 2, Asansol

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

ITA 1405/KOL/2023[2004-05]Status: DisposedITAT Kolkata23 Feb 2024AY 2004-05

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 154

been instituted by the ITAT setting aside the issue regarding payment made to NCWA, Schedule-VII. The assessee availed the benefit of Vivad Se Vishwas Scheme qua Bus Hire Charges, which has been added by the ld. Assessing Officer while giving effect to the order of ld. CIT(Appeals). Therefore