“Vivad se Vishwas”

Punam Kumari, Patna vs. Pr. CIT-2, Patna

In the result, the appeal of the assessee is dismissed

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

assessee. However, on the other hand, ld. CIT(DR) has pointed out that the assessee has resolved the dispute with the Department under Vivad Se Vishwas Scheme, 2020. She has paid the taxes on the income determined in pursuance to 263 order by the ld. Pr. CIT. She has placed

Smt. Sarla Jain, Khandwa vs. ITO Ward 1 Khandwa, Khandwa

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Smt. Sarla Jain, Ito, C/O Nakoda Marketing, Ward-1, बनाम/ Bhavani Mata Road, Khandwa Khandwa Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Abvpj1316J Assessee By Shri Pawan Ved, Advocate Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.05.2023 Date Of Pronouncement 24.08.2023

buttress assessee’s understanding, Ld. AR also referred to FAQ No. 70 clarified by CBDT in Circular No. 21/2020 dated 04.12.2020 issued under Vivad Se Vishwas Scheme: Page 11 of 24 Smt.Sarla Jain, Khadwa,vs.ITO,Ward 1, Khanndwa A. Y. : 2015-16 “Q.No. 70: If the assessment order has been ... search executed in some other taxpayer’s case, whether it is to be considered as a search case or non-search case under Vivad se Vishwas? Answer : Such case is to be considered as a search case.” Ld. AR submitted that the Govt./CBDT has also understood that

Shri Dayakara Reddy Karavalla, Bhilwara vs. ITO, Ward-2, Bhilwara

In the result, the appeal of the assessee is dismissed as withdrawn

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2014-15 Shri Dayakara Reddy Karavalla, Income Tax Officer, G-A-31, Satyam Complex, Vs Ward-2, Bhilwara Ajmer Choraha, Bhilwara Pan: Atmpk9978L Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Ms. Prerana Choudhary-Jcit-Dr Date Of Hearing 18.08.2023 Date Of Pronouncement 18.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), Ajmer Dated 13.08.2018 Emanating From Order Of Income Tax Officer, Ward-2, Bhilwara Under Section 143(3) Of The Act For A.Y. 2014-15 Dated 22.12.2016. Ld. Ar Of The Assessee Filed A Letter Dated 11Th August, 2023 2. That Assessee Has Opted For Vivad Se Vishwas Act, 2020. The Department Has Issued Form No. 5 To The Assessee. Assessee Had Enclosed Copy Of The Same. The Assessee Requested To Withdraw The Appeal. The Copy Of The Letter Is As Under:- Shri Dayakara Reddy Karavalla

dated 22.12.2016. Ld. AR of the assessee filed a letter dated 11th August, 2023 2. that assessee has opted for Vivad Se Vishwas Act, 2020. The Department has issued Form No. 5 to the assessee. Assessee had enclosed copy of the same. The assessee requested to withdraw the appeal

Smt. Suman Devi Jain, Bhilwara vs. ITO, Ward-4, Bhilwara

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

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotesmt Suman Devi Jain Vs. Ito, Ward – 4, 14-A-31, Bapu Nagar, Bhilwara, Opp Esi Hosputal Rajasthan. Bhilwara-311001, Rajasthan. Pan/Gir No. : Ahhpj2246B Appellant .. Respondent Assessee By : None Revenue By : Ms. Prerana Choudhary, Jcit – Dr Date Of Hearing 18.08.2023 Date Of Pronouncement 18.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) Ajmer Passed U/S 143(3) & 250 Of The Income Tax Act, 1961. 2. At The Time Hearing, None Appeared On Behalf Of The Assessee, Whereas The Assessee Has Submitted Letter Dated 29-07-2023 Mentioning That The Assessee Has Settled The Tax Litigation By Opting For ‘Vivad Se Vishwas Scheme 2020’ (Vsvs2020) & Filed An Application Under Smt Suman Devi Jain, Bhilwara Vsvs Rules 2020 & Received Form.No.5. Contra, The Ld. Dr Has No Objections.

assessee, whereas the assessee has submitted letter dated 29-07-2023 mentioning that the assessee has settled the tax litigation by opting for ‘Vivad se Vishwas Scheme 2020’ (VSVS2020) and filed an application under Smt Suman Devi Jain, Bhilwara VSVS Rules 2020 and received Form.No.5. Contra

Aman Arora, Udaipur vs. DCIT, Circle-1, Udaipur

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

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2013-14 Aman Arora, Dcit, 23, Sikh Colony, Udaipur, Vs Circle-1, Udaipur, (Rajasthan) Rajasthan Pan: Afupa0996C Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Ms. Prerana Choudhary-Jcit-Dr Date Of Hearing 17.08.2023 Date Of Pronouncement 17.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-1, Udaipur Dated 29.11.2018 Emanating From Order Of Deputy Commissioner Of Income Tax, Udaipur Under Section 143(3) Of The Act For A.Y. 2013-14 Dated 11.01.2016. Ld. Ar Of The Assessee Filed A Letter Dated 04Th August, 2023 2. That Assessee Has Opted For Direct Tax Vivad Se Vishwas Act, 2020. The Department Has Issued Form No. 3, 4 & 5 To The Assessee. Assessee Had Enclosed Copies Of The Same. The Assessee Requested To Withdraw The Appeal. The Copy Of The Letter Is As Under:- Aman Arora

dated 11.01.2016. Ld. AR of the assessee filed a letter dated 04th August, 2023 2. that assessee has opted for Direct Tax Vivad Se Vishwas Act, 2020. The Department has issued Form No. 3, 4 and 5 to the assessee. Assessee had enclosed copies of the same. The assessee requested

Narayan Singh Choudhary, Kuchaman vs. ITO, Ward-1, Makrana

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

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripoteshri Narayan Singh Vs. Ito – Ward-1 Choudhary Makrana, C/O. Dileep Kumar Rajasthan. Mathur, Station Road, Makrana, Rajasthan. Pan/Gir No. : Aatpc7209C Appellant .. Respondent Assessee By : None Revenue By : Ms. Nidhi Nair, Jcit -Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 11.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) – Ii, Jodhpur Passed U/S 143(3) R.W.S 263 & 250 Of The Income Tax Act, 1961. 2. At The Time Hearing, None Appeared On Behalf Of The Assessee. The Assessee Has Submitted A Letter Mentioning That The Assessee Has Intend To Settle The Tax Litigation By Opting For ‘Vivad Se Vishwas Scheme 2020’ (Vsvs2020) Narayan Singh Choudhary, Kuchaman & Filed An Application Under Vsvs Rules 2020. Contra, The Ld. Dr Has No Objections.

assessee. The assessee has submitted a letter mentioning that the assessee has intend to settle the tax litigation by opting for ‘Vivad se Vishwas Scheme 2020’ (VSVS2020) Narayan Singh Choudhary, Kuchaman and filed an application under VSVS Rules 2020. Contra, the Ld. DR has no objections. 3. We heard

Sunshine Food Products, Bikaner vs. ACIT, Central Circle, Bikaner

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

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotesunshine Food Vs. Acit, Central Circle Products, Bikaner-334001, F88&89,Bichhwal, Rajasthan. Industries Area, Bikaner-334006, Rajasthan. Pan/Gir No. : Aaofs7902H Appellant .. Respondent Assessee By : Shri Rajendra Jain, Adv Revenue By : Smt. Alka Rajvanshi Jain, Cit Dr Date Of Hearing 11.08.2023 Date Of Pronouncement 11.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) Jaipur Passed U/S 143(3) R.W.S 153A & 250 Of The Income Tax Act, 1961. 2. At The Time Hearing, The Ld.Ar Of The Assessee Has Submitted That The Assessee Has Settled The Tax Litigation By Opting For ‘Vivad Se Vishwas Scheme 2020’ Shri Sunshine Food Products,Bikaner (Vsvs2020) & Filed An Application Under Vsvs Rules 2020 & Received Form.No.5. Contra, The Ld. Dr Has No Objections.

time hearing, The Ld.AR of the assessee has submitted that the assessee has settled the tax litigation by opting for ‘Vivad se Vishwas Scheme 2020’ Shri Sunshine Food Products,Bikaner (VSVS2020) and filed an application under VSVS Rules 2020 and received Form.No.5. Contra, the Ld. DR has no objections

C.G. Ispat Pvt. Ltd., Raipur vs. Assistant Commissioner of Income Tax, Circle-1(1), Raipur

In the result, appeal filed by the assessee partly allowed for fresh adjudication in terms of our observations hereinabove

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.54/Rpr/2023 निर्धारण वर्ष /Assessment Year: 2010-11 V. M/S.C.G.Ispat Pvt.Ltd., The Assistant Commissioner- Raipur Gram Bahesar, Of Income Tax, Near Siltara Industrial Area, Circle-1(1), Raipur, Raipur. Chhattisgarh-492 001. [Pan: Aaccc 4876 B] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.R.B.Doshi, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash Sharma, Sr.Dr सुनवाई ई की तारीखरीख/Date Of Hearing : 07.08.2023 घोषणा की तारीखरीख /Date Of Pronouncement : 11.08.2023

case properly. It was the submission that appeal of the assessee was dismissed by the Ld.CIT(A) observing that the assessee opted for Vivad-Se-Vishwas Scheme, vide application dated 19.05.2020. Therefore, the appeal of the assessee was treated as infructuous under the provisions of sub-sec.2 of Sec.4 ... Direct Tax Vivad Se Vishwas Act, :: 4 :: 2020. The Ld.AR further submitted that the assessee has opted for DTVSV, 2020 against the penalty order u/s.271(1B) of the Act, for which also an appeal was filed before the Ld.CIT(A), but Ld. CIT(A) mistakenly considered that DTVSV

Amit Kumar Dangi, Bhilwara vs. ITO, Ward-2, Bhilwara

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

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2010-11 Amit Kumar Dangi, C/O Chir Income Tax Officer, Amrit Legal Llp, 6Th Floor, Vs Ward-2, Unique Destination, Bhilwara Opportunity. Times Of India, Tonk Road, Jaipur-302015 Pan: Aripd5563A Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Ms. Nidhi Nair, Jcit-Dr Date Of Hearing 09.08.2023 Date Of Pronouncement 09.08.2023 Order Per Dr. Dipak P. Ripote, Am: The Assessee, Vide Letter Dated 07Th August, 2023 Submitted That The Assessee Has Opted For Vivad Se Vishwas Scheme, 2020. 2. We Have Perused The Form No. 5 Issued By Pr. Cit, Udaipur Which Mentions The Present Appeal Ita No. 511/Jodh/2018 For The Assessment Year 2010-11 & Also States That The Assessee Has Paid Rs. 516648/- Towards Full & Final Settlement Of Tax Arrear. Accordingly, The Assessee Is Allowed To Withdraw The Appeal Ita No. 511/Jodh/2018. Amit Kumar Dangi

ORDER PER DR. DIPAK P. RIPOTE, AM: The assessee, vide letter dated 07th August, 2023 submitted that the assessee has opted for Vivad Se Vishwas Scheme, 2020. 2. We have perused the Form No. 5 issued by Pr. CIT, Udaipur which mentions the present appeal ITA No. 511/Jodh/2018

M/S. Shree Barkha Synthetics Ltd., Bhilwara vs. ACIT, Circle, Bhilwara

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

ORDER PER DR. DIPAK P. RIPOTE, AM: The assessee, vide letter dated 03rd August, 2023 submitted that the assessee has opted for Vivad Se Vishwas Scheme, 2020. 2. We have perused the Form No. 3 filed by the assessee which mentions the present appeal ITA No. 167/Jodh/2018 for the Assessment

Chhattisgarh State Beverage Corporation Ltd., Raipur vs. Deputy Commissioner of Income Tax, Circle-3(1), Raipur

In the result, appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 198/Rpr/2022 "नधा"रण वष" / Assessment Year : 2013-14 Chhattisgarh State Beverages Corporation Limited Aabkari Bhavan, Chokra Nala, Labhandi, Raipur-492 001 (C.G.) Pan : Aaccc3163B .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-3(1), Raipur. ……""यथ" / Respondent

dated 08.02.2016 the assessee company filed an appeal before the CIT(Appeals). As the assessee had opted for the Direct Tax Vivad Se Vishwas Act, 2020 as regards its appeal pending before the CIT(Appeals) against the order passed by the. A.O u/s. 143(3) dated 08.02.2016, therefore the said ... appeal of the assessee by treating the same as infructuous for the reason that the assessee company had opted for Direct Tax Vivad Se Vishwas Act, 2020 vide its application dated 29.12.2020 and had made full payment of taxes in terms of “Form 5” dated 25.01.2022. For the sake

Shri Inderpal Singh, Jalandhar vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

The appeal of the assessee is disposed of in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

appeal of the assessee with a caveat that the assessee is permitted to revive its appeal if assessee’s declaration filed under “Vivad Se Vishwas Scheme, 2020” is not accepted by the department. 5. In the backdrop of the aforesaid discussion, the appeal of the assessee is disposed

Smt. Isha Vaibhav Somaiya, Amaravati vs. ITO, Ward-4, Amaravati

In the result, the appeals are dismissed as ‘withdrawn’

Bench: Shri R.S.Syal & Shri S.S.Viswanethra Ravi

vide reference No. ITA 68/Nag/2018 and for AY 2011-12 on 05-04-2018 vide reference No. ITA 69/Nag/2018. Appellant has enrolled into Vivad Se Vishwas Scheme which has been accepted and now therefore appellant wishes to withdraw appeal before your honour. Appellant requests your honour to kindly allow withdrawal ... appeal.” 3. The appellant has placed on record the requisite application Form No.3 filed under Vivad Se Vishwas Scheme. The ld. DR did not raise any objection to the withdrawal of the appeals, but prayed for restoration of the appeals in the event of failure of the assesee