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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

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

In the result, the appeals are dismissed as ‘withdrawn’

ITA 68/NAG/2018[2010-2011]Status: DisposedITAT Nagpur26 Jul 2023AY 2010-2011

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

For Appellant: NoneFor Respondent: Shri Amol Khairnar

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

Harsha Shah, Delhi vs. ITO, Ward-59(3), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2934/DEL/2022[2015-16]Status: DisposedITAT Delhi18 Jul 2023AY 2015-16
For Appellant: Shri Nitin Sharma, CA
Section 270ASection 271(1)(c)Section 275

case and in law, the Ld. CIT-A has grossly erred, in dismissing appeal of the assessee stating that "Assessee has opted for Vivad se Vishwas Scheme, accordingly such appeal is treated as infructuous as per the Direct Tax Vivad Se Vishwas Act,2020" without appreciating the facts that assessee ... opted for Vivad se Vishwas Scheme and in such a case no penalty shall be levied on the assessee, however, Ld. AO ignoring such facts passed order imposing penalty on the assessee and Ld. CIT-A has dismissed the appeal without going through the ground of appeal and providing

DCIT Central Circle-7, New Delhi vs. Farm2Plate Dairy Produce Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 7595/DEL/2019[2013-14]Status: DisposedITAT Delhi17 Jul 2023AY 2013-14

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2013-14 Dcit, Vs Farm2Plate Dairy Produce Pvt. Ltd., Central Circle-7, F-2/7, Okhla Indl. Area Phase I, New Delhi. New Delhi – 110 020. (Applicant) (Respondent) Assessee By : Shri Rajat Jain & Shri Akshat Jain, Fca Revenue By : Shri Rajesh Kumar, Cit-Dr Date Of Hearing : 04.07.2023 Date Of Pronouncement : 17.07.2023 Order Per M. Balaganesh, Am: This Appeal In Ita No.7595/Del/2019 For Ay 2013-14 Arises Out Of The Order Of The Commissioner Of Income-Tax (Appeal)-44, New Delhi, In Appeal No.32/2018- 19/Cit(A)-44 Dated 28.06.2019 [Hereinafter Referred To As ‘Ld. Cit(A)’, In Short] Against The Order Of Assessment Passed U/S 143(3) R.W.S. 144C Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 11.01.2017 By The Ld. Income- Tax Officer, Circle 9(1), New Delhi (Hereinafter Referred To As ‘Ld. Ao’). 2. The Only Issue To Be Decided In This Appeal Is As To Whether The Ld.Cit(A) Was Justified In Excluding The Selling Expenses From The Ambit Of Amp Expenses In The Facts & Circumstances Of The Instant Case.

For Appellant: Shri Rajat Jain & Shri Akshat Jain, FCAFor Respondent: Shri Rajesh Kumar, CIT-DR
Section 143Section 143(3)Section 92C

substantive addition was made of Rs.3,47,78,337/- which was made on account of intensity approach. The assessee had gone for the “Vivad Se Vishwas Scheme, 2020” (VSVS) on account of substantive addition. The ld. CIT( A) has mainly directed the Assessing Officer not to include marketing or selling ... issued and filed before us. Accordingly, the appeal filed by the Revenue is dismissed.” 5. We also find that the assessee had availed Vivad Se Vishwas Scheme to settle the dispute arising out of substantial adjustment made by the ld. AO on account of AMP expenses and paid the taxes

ACIT Central Circle-29, New Delhi vs. Omaxe Ltd., New Delhi

In the result, the appeal of the assessee in ITA No

ITA 5064/DEL/2019[2011-12]Status: DisposedITAT Delhi11 Jul 2023AY 2011-12
Section 250(6)Section 4Section 801B(10)Section 80I

LIBOR + 100 or 200 is concerned, the issue was settled by the assessee before the Income Tax Authorities thereby filing application under “Vivad Se Vishwas Scheme”. Besides this, the CIT(A) has directed the AO/TPO to charge interest rate at the rate of LIBOR+5% on the loan advanced ... LIBOR + 100 or 200 is concerned, the issue was settled by the assessee before the Income Tax Authorities thereby filing application under “Vivad Se Vishwas Page 17 of 19 ITA Nos.4966 & 5064/Del/2019 Omaxe Limited vs. DCIT Scheme”. Besides this, the CIT(A) has directed the AO/TPO to charge interest rate

Omaxe Limited, New Delhi vs. DCIT Central Circle-4, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 4966/DEL/2019[2011-12]Status: DisposedITAT Delhi11 Jul 2023AY 2011-12
Section 250(6)Section 4Section 801B(10)Section 80I

LIBOR + 100 or 200 is concerned, the issue was settled by the assessee before the Income Tax Authorities thereby filing application under “Vivad Se Vishwas Scheme”. Besides this, the CIT(A) has directed the AO/TPO to charge interest rate at the rate of LIBOR+5% on the loan advanced ... LIBOR + 100 or 200 is concerned, the issue was settled by the assessee before the Income Tax Authorities thereby filing application under “Vivad Se Vishwas Page 17 of 19 ITA Nos.4966 & 5064/Del/2019 Omaxe Limited vs. DCIT Scheme”. Besides this, the CIT(A) has directed the AO/TPO to charge interest rate

M/S. Comfort Securities Ltd., Mumbai vs. ACIT, CC-1(4), Mumbai

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

ITA 1255/MUM/2023[2016-17]Status: DisposedITAT Mumbai10 Jul 2023AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2016-17 M/S Comfort Securities Ltd., Acit, Central Circle-1(4), A 301, Hetal Arch, Opp. Natraj Room No. 902, 9Th Floor, Market, S V Road, Malad (W), Vs. Pratishtha Bhavan, Old Cgo Mumbai-400064. Building, M.K. Road, Mumbai-400020. Pan No. Aabcc 9625 R Appellant Respondent

For Appellant: Vishwas MehendaleFor Respondent: Ms. Indira Adakil, DR
Section 143(3)Section 147

Appeals) - 47, Mumbai (hereinafter referred to as the CIT(A)) erred in dismissing appeal of appellant on ground that appellant has opted for Vivad Se Vishwas Scheme. M/s Comfort Securities Ltd. 2 The appellant contends that CIT(A) has not appreciated the facts of case in its entirety, that appellant ... opted for Vivad Se Vishwas Scheme against appeal pending before him which was made against assessment order passed u/s 143(3) of the Income Tax Act 1961 by Asst. Commissioner of Income Tax Central Circle 1(4), Mumbai dtd 28.12.2018 for which appellant has specifically opted for Vivad Se Vishwas

Smt. Lalitha Padamchand Kothari, Mumbai vs. The ITO, Ward-25(2)(5), Mumbai

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

ITA 1252/MUM/2023[2011-12]Status: DisposedITAT Mumbai10 Jul 2023AY 2011-12

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2011-12 Smt. Lalitha Kothari The Ito Ward-25(2)(5), 2/4, Dr. Rajendra Prasad Nagar, Kautilya Bhavan, Western Express Highway, Vile Vs. Bandra Kurla Complex, Parle East, Near Airport Side Bandra (East) Service Road, Mumbai City, Mumbai-400051. Maharashtra-400099. Pan No. Aacpl 3131 F Appellant Respondent

For Appellant: Ritesh JainFor Respondent: Ms. Indira Adakil, DR
Section 143(3)Section 148Section 5Section 6Section 68Section 69C

settled the tax dispute arising on the count of addition in Form of Share Capital and Share Premium under the "The Direct Tax Vivad Se Vishwas Act 2020" introduced in the Union Budget 2020- 21, M/s. Satyam Sai Builders (P) Ltd. have already filed the necessary form in this regard ... received "FORM- 5Order 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 (3 Of 2020) The Direct Tax Vivad Se Vishwas Rules, 2020" For The A.Y. 2012-13. The appellant has argued that

Shri Rajnikant Hargovinddas Sanadia, Rajkot vs. The ITO, Ward-2 (3)(5), Rajkot

In the result, the appeal filed by the Assessee in ITA No

ITA 272/RJT/2022[2011-12]Status: HeardITAT Rajkot07 Jul 2023AY 2011-12

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

Section 139(1)Section 142(1)Section 144Section 148Section 271(1)(b)Section 271FSection 274

fixing hearing on 09.02.2021, 26.05.2022 and 20.09.2022. In response of the said notices, the appellant had stated that he had opted for Vivad Se Vishwas scheme. The A.O. had imposed penalty amounting to Rs.5,000/- u/s 271F for failure to furnish return of income before the end of the relevant ... response to that notices the appellant requested to keep penalty proceedings in abeyance till disposal of quantum appeal. Subsequently, he had opted for Vivad Se Vishwas Scheme-2020 for quantum addition made u/s 144 r.w.s. 147. However, this will not grant the appellant immunity from imposition of penalty u/s 271F

Shri Rajnikant Hargovinddas Sanadia, Rajkot vs. The ITO, Ward-2 (3)(5), Rajkot

In the result, the appeal filed by the Assessee in ITA No

ITA 271/RJT/2022[2011-12]Status: HeardITAT Rajkot07 Jul 2023AY 2011-12

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

Section 139(1)Section 142(1)Section 144Section 148Section 271(1)(b)Section 271FSection 274

fixing hearing on 09.02.2021, 26.05.2022 and 20.09.2022. In response of the said notices, the appellant had stated that he had opted for Vivad Se Vishwas scheme. The A.O. had imposed penalty amounting to Rs.5,000/- u/s 271F for failure to furnish return of income before the end of the relevant ... response to that notices the appellant requested to keep penalty proceedings in abeyance till disposal of quantum appeal. Subsequently, he had opted for Vivad Se Vishwas Scheme-2020 for quantum addition made u/s 144 r.w.s. 147. However, this will not grant the appellant immunity from imposition of penalty u/s 271F

Wild Flavors (India) Pvt. Ltd. (Formerly Known As A.M. Todd Company Pvt. Ltd., Mumbai vs. DCIT Cir. 1(1)(1), Mumbai

In the result, the appeal is dismissed, as withdrawn

ITA 2152/MUM/2016[2011-12]Status: DisposedITAT Mumbai04 Jul 2023AY 2011-12

Bench: Vikas Awasthy () & Ms. Padmavathy S. ()

Section 143(3)Section 144C(13)

dated 3/12/2015 for A.Y. 2011-12. 2. The assessee, vide letter dated 09/02/2021 has submitted that the assessee has opted for Vivad se Vishwas Scheme (VSVS) for settlement of tax dispute with respect to the appeal under consideration and, therefore, the assessee wishes to 2 ITA 2152/Mum/2016 M/s wild Flavors ... perused the letter filed alongwith the relevant annexures and find that the assessee has settled the impugned issue under and the Vivad Se Vishwas Act,2020 and the authorities have issued the full and final settlement in Form 5. Accordingly, the appeal is dismissed as withdrawn. 3. In the result

Finquest Financial Solutions Pvt Ltd, Mumbai vs. DCIT, CC-3(4), Mumbai

In the result, both the appeals of the assessee for AY

ITA 734/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 Jun 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Ms. Padmavathy S, Am आयकर अपील सं/ I.T.A. No.733/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) आयकर अपील सं/ I.T.A. No.734/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Finquest Financial Solutions बिधम/ Deputy Commissioner Of Pvt. Ltd. Income Tax, Cc-3(4), Vs. 602, 6Th Floor, Boston Room No.1915, 19Th House, Suren Road, Floor, Air India Building, Andheri (E), Nariman Point, Mumbai-400 093 Mumbai-400 021 स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacf8117G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri V. G. Ginde & Kumar Kale Revenue By: Shri Ankush Kapoor, Cit-Dr सुनवाई की तारीख / Date Of Hearing: 07/06/2023 घोषणा की तारीख /Date Of Pronouncement: 28/06/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax Appeals-51, Mumbai [Hereinafter Referred To As The “Ld. Cit(A)”] Dated 16.01.2023, For Ay. 2018-19 & Ay. 2017-18 Respectively. 2. As Per The Request Of The Ld. Authorized Representative (Ar) Of The Assessee, First Of All, We Will Adjudicate The Appeal For Ay. 2018-19 First. 3. At The Outset, The Ld. Ar Does Not Press Ground No. 1 Which Is Against The Action Of The Ld. Cit(A) Confirming The Addition Of Rs.19,25,000/- Made By The Assessing Officer (Ao), Being Disallowance Of Fees Paid To The Roc. Therefore, This Ground Of Appeal Of Assessee Stands Dismissed. (Ay. 2018-19 & Ay. 2017-18) Finquest Financial Solutions Pvt. Ltd.

For Appellant: Shri V. G. Ginde & Kumar KaleFor Respondent: Shri Ankush Kapoor, CIT-DR
Section 132Section 143(3)Section 153ASection 69B

hands of assessee. And thereafter it is noted that assessee accepted the action of AO and opted for the amnesty scheme under Vivad Se Vishwas Scheme and paid taxes on the addition made of Rs.4,48,68,500/- and Form No. 5 has been issued settling the issue ... books of account i.e. Rs.7,10,75,000. However, in the light of subsequent development, viz, assessee opting for settlement as per Vivad Se Vishwas Scheme and pursuant thereto Form-5 being issued, the addition made in respect of investment in flats of Rs.4.48 Crores become final, assessee vide letter

Finquest Financial Solutions Pvt Ltd, Mumbai vs. DCIT, CC-3(4), Mumbai

In the result, both the appeals of the assessee for AY

ITA 733/MUM/2023[2018-19]Status: DisposedITAT Mumbai28 Jun 2023AY 2018-19

Bench: Shri Aby T. Varkey, Jm & Ms. Padmavathy S, Am आयकर अपील सं/ I.T.A. No.733/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) आयकर अपील सं/ I.T.A. No.734/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Finquest Financial Solutions बिधम/ Deputy Commissioner Of Pvt. Ltd. Income Tax, Cc-3(4), Vs. 602, 6Th Floor, Boston Room No.1915, 19Th House, Suren Road, Floor, Air India Building, Andheri (E), Nariman Point, Mumbai-400 093 Mumbai-400 021 स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacf8117G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri V. G. Ginde & Kumar Kale Revenue By: Shri Ankush Kapoor, Cit-Dr सुनवाई की तारीख / Date Of Hearing: 07/06/2023 घोषणा की तारीख /Date Of Pronouncement: 28/06/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax Appeals-51, Mumbai [Hereinafter Referred To As The “Ld. Cit(A)”] Dated 16.01.2023, For Ay. 2018-19 & Ay. 2017-18 Respectively. 2. As Per The Request Of The Ld. Authorized Representative (Ar) Of The Assessee, First Of All, We Will Adjudicate The Appeal For Ay. 2018-19 First. 3. At The Outset, The Ld. Ar Does Not Press Ground No. 1 Which Is Against The Action Of The Ld. Cit(A) Confirming The Addition Of Rs.19,25,000/- Made By The Assessing Officer (Ao), Being Disallowance Of Fees Paid To The Roc. Therefore, This Ground Of Appeal Of Assessee Stands Dismissed. (Ay. 2018-19 & Ay. 2017-18) Finquest Financial Solutions Pvt. Ltd.

For Appellant: Shri V. G. Ginde & Kumar KaleFor Respondent: Shri Ankush Kapoor, CIT-DR
Section 132Section 143(3)Section 153ASection 69B

hands of assessee. And thereafter it is noted that assessee accepted the action of AO and opted for the amnesty scheme under Vivad Se Vishwas Scheme and paid taxes on the addition made of Rs.4,48,68,500/- and Form No. 5 has been issued settling the issue ... books of account i.e. Rs.7,10,75,000. However, in the light of subsequent development, viz, assessee opting for settlement as per Vivad Se Vishwas Scheme and pursuant thereto Form-5 being issued, the addition made in respect of investment in flats of Rs.4.48 Crores become final, assessee vide letter

Jamnadas Ramjibhai Vikani, Manavadar vs. DCIT, Int.Tax.Rajkot, Rajkot

ITA 73/RJT/2023[2000-01]Status: HeardITAT Rajkot28 Jun 2023AY 2000-01

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 215 & 216/Rjt/2022 & 72 & 73/Rjt/2023 ("नधा"रण वष" / Assessment Year : Block Period: 1.4.89 To 8.6.1999) Shri Jamnadas R Vikani The Deputy बनाम/ 22, Kailashnagar, Mitadi Commissioner Of Income Vs. Road, Manavadar Tax Cirlce-1(1), Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aavpv6232E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Mehul Ranpura, A.R. ""यथ" क" ओर से / Shri Shramdeep Sinha, Sr.D.R. Respondent By : सुनवाई क" तार"ख / Date Of 09/06/2023 Hearing घोषणा क" तार"ख /Date Of 28/06/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Four Appeals At The Instance Of The Assessee Are Directed Against Two Sets Of Orders; Two Dated 16.07.2003 Passed By The Commissioner Of Income Tax (Appeals)-Iv, Rajkot In Ita Nos. 215 & 216/Rjt/2022 & And Other Two Orders Dated 27.01.2023 Passed By The Commissioner Of Income Tax (Appeals)-13, Ahmedabad In Ita Nos. 72 & 73/Rjt/2023 (Hereinafter

For Appellant: Shri Mehul Ranpura, A.R
Section 132Section 158BSection 245F(2)Section 245HSection 269SSection 271D

dated 16.07.2003. During the pendency of the said appeal before the Ld. CIT(A), on 12.02.2021 the appellant further opted for the Vivad se Vishwas Scheme (VSVS) for settling the tax issue in regard to the pending appeal under the said Scheme introduced by and under the Finance Bill ... under Vivad se Vishwas Act, 2020, final order whereof was received on 19.04.2021 under the VSV, 2020 Scheme in Form No.5. 11. Before us, the appellant filed appeal being ITA No. 215/Rjt/2022 for the block period challenging the ex parte order of dismissal by the Ld. CIT(A)-3, Rajkot

Jamnadas Ramjibhai Vikani, Manavadar vs. DCIT, Int.Tax, Rajkot

ITA 72/RJT/2023[BP 01.04.1989 to 08.06.1999]Status: HeardITAT Rajkot28 Jun 2023

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 215 & 216/Rjt/2022 & 72 & 73/Rjt/2023 ("नधा"रण वष" / Assessment Year : Block Period: 1.4.89 To 8.6.1999) Shri Jamnadas R Vikani The Deputy बनाम/ 22, Kailashnagar, Mitadi Commissioner Of Income Vs. Road, Manavadar Tax Cirlce-1(1), Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aavpv6232E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Mehul Ranpura, A.R. ""यथ" क" ओर से / Shri Shramdeep Sinha, Sr.D.R. Respondent By : सुनवाई क" तार"ख / Date Of 09/06/2023 Hearing घोषणा क" तार"ख /Date Of 28/06/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Four Appeals At The Instance Of The Assessee Are Directed Against Two Sets Of Orders; Two Dated 16.07.2003 Passed By The Commissioner Of Income Tax (Appeals)-Iv, Rajkot In Ita Nos. 215 & 216/Rjt/2022 & And Other Two Orders Dated 27.01.2023 Passed By The Commissioner Of Income Tax (Appeals)-13, Ahmedabad In Ita Nos. 72 & 73/Rjt/2023 (Hereinafter

For Appellant: Shri Mehul Ranpura, A.R
Section 132Section 158BSection 245F(2)Section 245HSection 269SSection 271D

dated 16.07.2003. During the pendency of the said appeal before the Ld. CIT(A), on 12.02.2021 the appellant further opted for the Vivad se Vishwas Scheme (VSVS) for settling the tax issue in regard to the pending appeal under the said Scheme introduced by and under the Finance Bill ... under Vivad se Vishwas Act, 2020, final order whereof was received on 19.04.2021 under the VSV, 2020 Scheme in Form No.5. 11. Before us, the appellant filed appeal being ITA No. 215/Rjt/2022 for the block period challenging the ex parte order of dismissal by the Ld. CIT(A)-3, Rajkot

Jamndas Ramjibhai Vikani, Manavadar vs. The DCIT, Circle-1(1), Rajkot

ITA 216/RJT/2022[2000-01]Status: HeardITAT Rajkot28 Jun 2023AY 2000-01

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 215 & 216/Rjt/2022 & 72 & 73/Rjt/2023 ("नधा"रण वष" / Assessment Year : Block Period: 1.4.89 To 8.6.1999) Shri Jamnadas R Vikani The Deputy बनाम/ 22, Kailashnagar, Mitadi Commissioner Of Income Vs. Road, Manavadar Tax Cirlce-1(1), Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aavpv6232E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Mehul Ranpura, A.R. ""यथ" क" ओर से / Shri Shramdeep Sinha, Sr.D.R. Respondent By : सुनवाई क" तार"ख / Date Of 09/06/2023 Hearing घोषणा क" तार"ख /Date Of 28/06/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Four Appeals At The Instance Of The Assessee Are Directed Against Two Sets Of Orders; Two Dated 16.07.2003 Passed By The Commissioner Of Income Tax (Appeals)-Iv, Rajkot In Ita Nos. 215 & 216/Rjt/2022 & And Other Two Orders Dated 27.01.2023 Passed By The Commissioner Of Income Tax (Appeals)-13, Ahmedabad In Ita Nos. 72 & 73/Rjt/2023 (Hereinafter

For Appellant: Shri Mehul Ranpura, A.R
Section 132Section 158BSection 245F(2)Section 245HSection 269SSection 271D

dated 16.07.2003. During the pendency of the said appeal before the Ld. CIT(A), on 12.02.2021 the appellant further opted for the Vivad se Vishwas Scheme (VSVS) for settling the tax issue in regard to the pending appeal under the said Scheme introduced by and under the Finance Bill ... under Vivad se Vishwas Act, 2020, final order whereof was received on 19.04.2021 under the VSV, 2020 Scheme in Form No.5. 11. Before us, the appellant filed appeal being ITA No. 215/Rjt/2022 for the block period challenging the ex parte order of dismissal by the Ld. CIT(A)-3, Rajkot

Jamndas Ramjibhai Vikani, Manavadar vs. The DCIT, Circle-1(1), Rajkot

ITA 215/RJT/2022[2000-01]Status: HeardITAT Rajkot28 Jun 2023AY 2000-01

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 215 & 216/Rjt/2022 & 72 & 73/Rjt/2023 ("नधा"रण वष" / Assessment Year : Block Period: 1.4.89 To 8.6.1999) Shri Jamnadas R Vikani The Deputy बनाम/ 22, Kailashnagar, Mitadi Commissioner Of Income Vs. Road, Manavadar Tax Cirlce-1(1), Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aavpv6232E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Mehul Ranpura, A.R. ""यथ" क" ओर से / Shri Shramdeep Sinha, Sr.D.R. Respondent By : सुनवाई क" तार"ख / Date Of 09/06/2023 Hearing घोषणा क" तार"ख /Date Of 28/06/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Four Appeals At The Instance Of The Assessee Are Directed Against Two Sets Of Orders; Two Dated 16.07.2003 Passed By The Commissioner Of Income Tax (Appeals)-Iv, Rajkot In Ita Nos. 215 & 216/Rjt/2022 & And Other Two Orders Dated 27.01.2023 Passed By The Commissioner Of Income Tax (Appeals)-13, Ahmedabad In Ita Nos. 72 & 73/Rjt/2023 (Hereinafter

For Appellant: Shri Mehul Ranpura, A.R
Section 132Section 158BSection 245F(2)Section 245HSection 269SSection 271D

dated 16.07.2003. During the pendency of the said appeal before the Ld. CIT(A), on 12.02.2021 the appellant further opted for the Vivad se Vishwas Scheme (VSVS) for settling the tax issue in regard to the pending appeal under the said Scheme introduced by and under the Finance Bill ... under Vivad se Vishwas Act, 2020, final order whereof was received on 19.04.2021 under the VSV, 2020 Scheme in Form No.5. 11. Before us, the appellant filed appeal being ITA No. 215/Rjt/2022 for the block period challenging the ex parte order of dismissal by the Ld. CIT(A)-3, Rajkot

Lexus Granito (India) Limited, Morbi vs. The DCIT, Circle Morbi, Morbi

In the result, the appeals filed by the above Assessee are dismissed as not maintainable

ITA 159/RJT/2019[2015-16]Status: DisposedITAT Rajkot28 Jun 2023AY 2015-16

Bench: The Tribunal, But Whereas Appeals Ought To Have Been Filed Before Commissioner Of Income Tax (Appeals), Therefore The Present Appeals Are Not Maintainable.

Section 271ASection 271B

National Faceless Appeal Centre (NFAC) vide orders dated 25- 06-2021 and 23-06-2021 respectively, allowing withdrawal of the appeals under Vivad Se Vishwas Scheme. Still there is dispute that assessee opted VSVS for the penalty of Rs. 1 lakh levied u/s. 271BA of the Act only ... covered under VSVS. 4. Further the Ld. D.R. placed before us copy of Form No. 3 filed by the assessee under the Vivad Se Vishwas Scheme, wherein the assessee has quoted the pendency of appeal before the ITAT namely ITA Nos. 158 & 159/Rjt/2019. It is seen from Form

Lexus Granito (India) Limited, Morbi vs. The DCIT, Circle Morbi, Morbi

In the result, the appeals filed by the above Assessee are dismissed as not maintainable

ITA 158/RJT/2019[2015-16]Status: DisposedITAT Rajkot28 Jun 2023AY 2015-16

Bench: The Tribunal, But Whereas Appeals Ought To Have Been Filed Before Commissioner Of Income Tax (Appeals), Therefore The Present Appeals Are Not Maintainable.

Section 271ASection 271B

National Faceless Appeal Centre (NFAC) vide orders dated 25- 06-2021 and 23-06-2021 respectively, allowing withdrawal of the appeals under Vivad Se Vishwas Scheme. Still there is dispute that assessee opted VSVS for the penalty of Rs. 1 lakh levied u/s. 271BA of the Act only ... covered under VSVS. 4. Further the Ld. D.R. placed before us copy of Form No. 3 filed by the assessee under the Vivad Se Vishwas Scheme, wherein the assessee has quoted the pendency of appeal before the ITAT namely ITA Nos. 158 & 159/Rjt/2019. It is seen from Form

Ucb India Pvt. Ltd, Mumbai vs. ACIT 8(3)(1), Mumbai

Appeal is allowed

ITA 1081/MUM/2022[2011-12]Status: DisposedITAT Mumbai27 Jun 2023AY 2011-12
For Appellant: Shri Nishant ThakkarFor Respondent: Ms. Vranda U. Matkari
Section 143(2)Section 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 154Section 220(2)Section 234B

made in the Assessment Order under Section 143(3) of the Act with stands settled as per direct tax Vivad Se Vishwas Act, 2020. (e) Ground No. 25 and 26 pertains to consequential levy of interest under Section 234B of the Act. (f) Ground NO. 27 and 28 are directed

DCIT, Circle-4(2), New Delhi vs. C-Dot Alcatel-Lucent Research Centre P.Ltd, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1259/DEL/2022[2009-10]Status: DisposedITAT Delhi23 Jun 2023AY 2009-10

Bench: Sh. Kul Bharatdr. B. R. R. Kumarita No. 1259/Del/2022 : Asstt. Year : 2009-10 Dcit, Vs M/S C-Dot Alcatel-Lucent Research Circle-4(2), Centre Pvt. Ltd., C-Dot Campus, New Delhi-110002 Mandi Road, Mehrauli, New Delhi-110030 (Appellant) (Respondent) Pan No. Aaccc7346Q Assessee By : Sh. G. P. Saini, Ca Revenue By : Sh. Rajesh Kumar, Cit Dr Date Of Hearing: 22.06.2023 Date Of Pronouncement: 23.06.2023 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. G. P. Saini, CAFor Respondent: Sh. Rajesh Kumar, CIT 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