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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

Sonu Marketing Private Limited., Kolkata vs. ITO, Ward-5(1), Kolkata.

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

ITA 1210/KOL/2023[2015-16]Status: DisposedITAT Kolkata19 Jan 2024AY 2015-16

Bench: Sri Rajpal Yadav & Sri Girish Agrawal

passed for AY 2015-16. 2. At the very outset, ld. Counsel for the assessee submitted that assessee has already applied for Vivad Se Vishwas Scheme. Due to certain errors, the process is still continuing though it has paid the taxes and discharged all responsibilities. The certificate in Form

Texas Instruments (India) Private Limited, Bangalore vs. The Deputy Commissioner of Income-Tax, Bangalore

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

ITA 995/BANG/2023[2006-07]Status: DisposedITAT Bangalore19 Jan 2024AY 2006-07

Bench: Shri George George K & Shri Chandra Poojariassessment Year : 2006-07 M/S. Texas Instrument (India) Pvt. Ltd., Vs. Dcit, 66/3, Bagmane Tech Park, C. V. Raman Circle – 7(1)(1), Nagar, S. O, Bengaluru. Bengaluru – 560 093. Pan : Aaact 5445 M Appellant Respondent Assessee By : Shri. Ketan Ved, Ca Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 18.01.2024 Date Of Pronouncement : 19.01.2024

For Appellant: Shri. Ketan Ved, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru
Section 143(3)Section 250Section 260ASection 4(2)Section 40

inaccurate assumption that the Appellant opted for the Vivad Page 2 of 5 Se Vishwas ('VSV') Scheme under the Direct Tax Vivad Se Vishwas Act, 2020 ('the VSV Act'), in relation to such appeal. 3. The learned CIT(A) erred in making an incorrect reference to the VSV settlement under ... outset, we notice that CIT(A) has dismissed the appeal in limine without adjudicating on merits by observing that assessee had opted for Vivad-se- Vishwas Scheme, 2020 (VSV) vide application dated 29.12.2020 and pursuant thereto, the PCIT had certified the full and final payment of ‘Rs.Nil’ as taxes

Interglobe Aviation Limited, New Delhi vs. ACIT Circle 12(2), New Delhi

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 3397/DEL/2023[2017-18]Status: DisposedITAT Delhi19 Jan 2024AY 2017-18

Bench: Shri Saktijit Dey & Dr. B. R. R. Kumar

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. P. Praveen Siddharth, CIT-DR
Section 143(3)Section 32Section 4(2)Section 4(6)Section 40Section 40A(3)Section 43BSection 5(2)

erred in dismissing the appeal by erroneously holding that the appellant has opted for Direct Tax Vivad Se Vishwas Scheme Act 2020. 2.1 That on facts and in the law. the CIT(A) has erred in holding that Appeal No.Delhi-4/10656/2019-20 is "treated as withdrawn by the appellant ... accordance with provisions of section 4(2) of The Direct Tax Vivad Se Vishwas Act, 2020. 2.2 That on facts and in law the CIT(A) has erred in not appreciating that: (a) There was no culmination of the proceedings initiated under the VSVS Act, and (b) As per provisions

Interglobe Aviation Limited, New Delhi vs. ACIT Circle 12(2), New Delhi

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 3396/DEL/2023[2016-17]Status: DisposedITAT Delhi19 Jan 2024AY 2016-17

Bench: Shri Saktijit Dey & Dr. B. R. R. Kumar

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. P. Praveen Siddharth, CIT-DR
Section 143(3)Section 32Section 4(2)Section 4(6)Section 40Section 40A(3)Section 43BSection 5(2)

erred in dismissing the appeal by erroneously holding that the appellant has opted for Direct Tax Vivad Se Vishwas Scheme Act 2020. 2.1 That on facts and in the law. the CIT(A) has erred in holding that Appeal No.Delhi-4/10656/2019-20 is "treated as withdrawn by the appellant ... accordance with provisions of section 4(2) of The Direct Tax Vivad Se Vishwas Act, 2020. 2.2 That on facts and in law the CIT(A) has erred in not appreciating that: (a) There was no culmination of the proceedings initiated under the VSVS Act, and (b) As per provisions

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

In the result, the appeals filed by the assessee are partly

ITA 2876/DEL/2023[2015-16]Status: DisposedITAT Delhi19 Jan 2024AY 2015-16

Bench: The Cit(A) & At No Point Of Time The Assessee Had Filed Any Application For Vivad Se Vishwas

Section 143(3)Section 201

dismissed the appeal filed by the assessee as infructuous on the ground that the assessee had opted for the Vivad Se Vishwas Scheme, 2020. 3. The Ld. Counsel for the assessee submitted that the assessee had challenged the order passed by the ACIT, Circle-78(1), New Delhi ... before the CIT(A) and at no point of time the assessee had filed any application for Vivad Se Vishwas Scheme, 2020 and the issue was not settled under the said scheme. But, the assessee had opted for Vivad Se Vishwas Scheme, 2020 for the assessment orders passed

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

In the result, the appeals filed by the assessee are partly

ITA 2875/DEL/2023[2014-15]Status: DisposedITAT Delhi19 Jan 2024AY 2014-15

Bench: The Cit(A) & At No Point Of Time The Assessee Had Filed Any Application For Vivad Se Vishwas

Section 143(3)Section 201

dismissed the appeal filed by the assessee as infructuous on the ground that the assessee had opted for the Vivad Se Vishwas Scheme, 2020. 3. The Ld. Counsel for the assessee submitted that the assessee had challenged the order passed by the ACIT, Circle-78(1), New Delhi ... before the CIT(A) and at no point of time the assessee had filed any application for Vivad Se Vishwas Scheme, 2020 and the issue was not settled under the said scheme. But, the assessee had opted for Vivad Se Vishwas Scheme, 2020 for the assessment orders passed

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

In the result, the appeals filed by the assessee are partly

ITA 2874/DEL/2023[2013-14]Status: DisposedITAT Delhi19 Jan 2024AY 2013-14

Bench: The Cit(A) & At No Point Of Time The Assessee Had Filed Any Application For Vivad Se Vishwas

Section 143(3)Section 201

dismissed the appeal filed by the assessee as infructuous on the ground that the assessee had opted for the Vivad Se Vishwas Scheme, 2020. 3. The Ld. Counsel for the assessee submitted that the assessee had challenged the order passed by the ACIT, Circle-78(1), New Delhi ... before the CIT(A) and at no point of time the assessee had filed any application for Vivad Se Vishwas Scheme, 2020 and the issue was not settled under the said scheme. But, the assessee had opted for Vivad Se Vishwas Scheme, 2020 for the assessment orders passed

DCIT-1(1)(2), Mumbai vs. M/S Hindustan Petroleum Corporation Ltd., Mumbai

ITA 3913/MUM/2019[2014-15]Status: DisposedITAT Mumbai16 Jan 2024AY 2014-15
For Respondent: Date
Section 143(3)Section 14ASection 14A(2)Section 154Section 250

pertaining to Assessment Year 2014-15 and 2015-16 were dismissed as the Assessee had opted for settling the dispute under Direct Tax Vivad Se Vishwas Act, 2020. However, vide order dated 28/01/2022, passed in Miscellaneous Applications preferred by the Revenue (MA Nos. 253 to 257/Mum/2021), the aforesaid order, dated

Hindustan Petroleum Corp Ltd, Mumbai vs. DCIT 1(1)(2), Mumbai

ITA 3195/MUM/2019[2014-15]Status: DisposedITAT Mumbai16 Jan 2024AY 2014-15

Bench: us. 2.

For Appellant: Shri P.J. PardiwalaFor Respondent: Shri Biswanath Das
Section 143(3)Section 14ASection 14A(2)Section 154Section 250

pertaining to Assessment Year 2014-15 and 2015-16 were dismissed as the Assessee had opted for settling the dispute under Direct Tax Vivad Se Vishwas Act, 2020. However, vide order dated 28/01/2022, passed in Miscellaneous Applications preferred by the Revenue (MA Nos. 253 to 257/Mum/2021), the aforesaid order, dated

Bhanuprasad Maganlal Patel, Ahmedabad vs. ACIT, Circle-3(3), Ahmedabad

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 7/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad12 Jan 2024AY 2015-16

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 54F

cases were reopened u/s. 148 on the very same issue of capital gain versus business income, wherein Mr. Natvarlal M. Patel availed Vivad Se Vishwas Scheme and settled the issue. Thus considering the entire facts of the case and the conclusion arrived by the Ld. A.O. as “business income” does ... owner cases, similar reopening of assessments were done and one of the co- owner as against the reassessment order settled the issue under Vivad Se Vishwas Scheme. Thus the case laws relied by the assessee clearly distinguishable to the facts of the present assessee’s case. Thus

Ranjit Ramchandra Jagtap, Pune vs. Assistant Commissioner of Income Tax, Circle-5, Pune

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

ITA 1317/PUN/2023[2011-12]Status: DisposedITAT Pune11 Jan 2024AY 2011-12

Bench: Shri S.S. Viswanethra Ravi & Dr. Dipak P. Ripote

For Appellant: Shri Suhas P. BoraFor Respondent: Shri M.G. Jasnani
Section 143(3)Section 250

bonafide impression that the dispute in this appeal was settled out of 2 ITA No.1317/PUN/2023, A.Y. 2011-12 Direct Vivad Se Vishwas Scheme, 2020 and no response is required pursuant to the notices received on e-portal. On realizing an appeal requires to be filed against the impugned order, signed

Adroitec Information System P.Ltd, New Delhi vs. ITO, Ward-1(1), New Delhio

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

ITA 2472/DEL/2022[2015-16]Status: DisposedITAT Delhi10 Jan 2024AY 2015-16

Bench: Shri Shamim Yahya & Shri Anubhav Sharmaadroitec Information System P. Ltd., Vs. Ito, Ward 1 (1), A – 43A, Shop No.3, New Delhi. Panchsheel Vihar, Malviya Nagar, New Delhi – 110 017. (Pan : Aaach2422A) (Appellant) (Respondent) Assessee By : Shri Nitin Goyal, Ca Revenue By : Shri Amit Katoch, Sr. Dr Date Of Hearing : 08.01.2024 Date Of Order : 10.01.2024

For Appellant: Shri Nitin Goyal, CAFor Respondent: Shri Amit Katoch, Sr. DR
Section 143(3)Section 154

circumstances of the case and in law, the Ld. CIT has erred in treating the appeal infructuous by invoking provisions of Direct Tax Vivad se Vishwas Act 2020 (DTVsVs). 2.1 That on the facts and circumstances of the case and in law, the Ld. CIT has erred in not appreciating ... Delhi for the assessment year 2015-16. 2.0 It is noted from the appellant's response that the appellant has opted for the Vivad Se Vishwas Scheme vide application dated 22.02.2021. Pursuant thereto, the PCIT, Delhi-1 has certified the full and final payment of Rs 0 as taxes

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

The appeals of the assessee are allowed partly

ITA 3219/MUM/2023[2016-17]Status: DisposedITAT Mumbai03 Jan 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

United Spirits Limited, Bangalore (Successor to Sw Finance Co Limited- Formerly Known As Shaw Wallace Breweries Limited), Bangalore vs. The JCIT Special Range 7, Bangalore

The appeal of the assessee is partly allowed

ITA 3201/MUM/2014[2007-08]Status: DisposedITAT Mumbai02 Jan 2024AY 2007-08

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S.(Accountat Member)

Section 115JSection 14ASection 234BSection 250Section 35D

available to be setoff during the year under consideration. 15. The ld AR in this regard submitted that the assessee has opted for Vivad se Vishwas Scheme (VSVS) for AY 2006-07 and as per the Scheme, the assessees are given option to - (i) include the amount by which ... allowed to be adjusted while calculating disputed tax, will that loss be allowed to be carried. Forward? As per the amendment proposed in Vivad se Vishwas, in a case where the dispute in relation to assessment year relates to reduction of Minimum Alternate Tax (MAT) credit or reduction of loss

Great Eastern Energy Corporation Limited, Gurugram vs. Income Tax Officer, TDS Ward-1(3)(2), International Taxation-1, Delhi

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

ITA 2446/DEL/2023[2014-15]Status: DisposedITAT Delhi28 Dec 2023AY 2014-15

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. K. M. Gupta, AdvFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 143(3)Section 201Section 201(1)Section 250

erred in passing an incorrect order on the incorrect assumption that the Appellant opted for dispute resolution mechanism under Vivad Se Vishwas Act, 2020 ('VSV scheme') for TDS proceedings under section 201(1)/(1A) without appreciating that the Appellant opted for VSV scheme for normal assessment proceedings under section ... summarily dismissed the appeal of the assessee under the wrong impression that the case has been settled under the scheme of Vivad Se Vishwas. Hence, the case is being remanded back to the file of the ld. CIT(A) to adjudicate the issue on merits by passing a speaking order

Capital Automotives Pvt Ltd, New Delhi vs. DCIT Circle-5(2), New Delhi

In the result, the appeal of the assessee is hereby dismissed

ITA 820/DEL/2020[2010-11]Status: DisposedITAT Delhi21 Dec 2023AY 2010-11

Bench: the Competent Authority under Vivad Se Vishwas Scheme. Hence, we do not deem it fit to keep this file pending with us and proceed to dismiss the appeal of the assessee with liberty given to the assessee that in the event of Vivad Se Vishwas application not being accepted by the Revenue for whatever reasons, this appeal preferred by the assessee shall get restored an an application made by the assessee. With these observations, the grounds raised by the assessee are dismissed. 3. In the resu

Section 147

find that the Ld. AR submitted a letter on the previous date of hearing stating that the assessee had already availed Direct Tax Vivad Se Vishwas Scheme and had settled the dispute relatable to this assessment year under consideration. However, Form No.5 to complete the process of Vivad Se Vishwas ... Authority. We find that the assessee had expressed its intention to settle the dispute by filing Form No.1 before the Competent Authority under Vivad Se Vishwas Scheme. Hence, we do not deem it fit to keep this file pending with us and proceed to dismiss the appeal of the assessee

Rahul Nagpal, Gurgaon vs. ITO Ward - 3(4), Gurgaon

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

ITA 69/DEL/2021[2010-11]Status: DisposedITAT Delhi20 Dec 2023AY 2010-11

Bench: Shri Kul Bharat[Assessment Year : 2010-11] Rahul Nagpal, Vs Ito, T-23A, Phase-Iii, Dlf City, Ward-3(4), Block-T, Lane-23, Gurgaon, Gurgaon. Haryana-122002. Pan-Acxpn8596P Appellant Respondent Appellant By Shri Lalit Mohan, Ca Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 13.12.2023 Date Of Pronouncement 20.12.2023

Section 147Section 148Section 151Section 251

assessee submitted that the impugned order came to the notice of the assessee when he filed an application to avail the benefit of “Vivad se Vishwas Scheme, 2019” in January, 2021. Thereafter, the assessee filed an application for supplying the certified copy on 20.01.2021. He drew my attention ... both the parties and perused the material available on record. Considering the factum of the impugned order when the assessee had applied for “Vivad se Vishwas Scheme, 2019” and also in the light of the binding precedent in this regard by Hon’ble Supreme Court in Suo Motu Writ Petition

Krishna Theophilus, Noida vs. ACIT, Central Circle-15, Delhi

Appeal is hereby dismissed as withdrawn

ITA 1052/DEL/2020[2008-09]Status: DisposedITAT Delhi18 Dec 2023AY 2008-09

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI CHALLA NAGENDRA PRASAD (Judicial Member)

For Appellant: Shri George Koshi, CAFor Respondent: Shri Waseem Arshad, CIT DR

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” and has filed Form 5 issued by the Tax Department. 3. Keeping in view the aforesaid facts, present appeal is hereby dismissed

Mahesh Kumar Gupta, Delhi vs. ITO Ward-59(3), New Delhi

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

ITA 3575/DEL/2019[2014-15]Status: HeardITAT Delhi14 Dec 2023AY 2014-15

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR, U.S. (Judicial Member)

Section 143(3)Section 5(2)

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(2) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

J.S.Fourwheel Motors (P) Ltd, Alwar vs. ACIT. Circle 1 Alwar, Alwar

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 423/JPR/2023[2017-18]Status: DisposedITAT Jaipur30 Nov 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)
Section 144Section 24

both the appeals findings of the ld. CIT(A) has considering the fact that the assessee has filed a Vivad se Vishwas Scheme -2020 and has accordingly taken the benefit of that scheme and accordingly both the appeals of the assessee was dismissed. The relevant finding ... cases is extracted from the assessment year 2017-18 in ITA No. 423/JPR/2023 hereinbelow:- “it is seen that the appellant has opted for Vivad se Vishwas Scheme and has filed a declaring in accordance with the provisions of Section 3 of the Direct Tax Vivad se Vishwas Scheme