“Vivad se Vishwas”

Veena Goel Represented Legal Heir of Moti Lal Goel, Ghaziabad vs. ITO Ward 13(2), New Delhi

In the result, the appeal of the assessee is dismissed

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2009-10 Smt. Sapna Gupta, Vs The Pr. Cit, 299, Awas Vikas Colony, Dehradun. Vivek Vihar, Haridwar – 249 407, Uttarakhand. Pan: Acspg4083D (Appellant) (Respondent) Assessee By : Shri Rohit Jain, Advocate & Ms Deepashri Rao, Ca Revenue By : Shri N.S. Jangpangi, Cit, Dr Date Of Hearing : 27.04.2023 Date Of Pronouncement : 08.06.2023 Order Per M. Balaganesh, Am: This Appeal In Ita No.16/Ddn/2021 For Ay 2009-10 Arises Out Of The Order Of The Pr. Commissioner Of Income Tax (Appeals), Dehradun, [Hereinafter Referred To As „Ld. Pcit‟, In Short] In Din & Order No. Itba/Rev/F/Rev5/2020- 21/1031815348(1) Dated 27.03.2021 Against The Order Of Assessment Passed U/S 148/147 R.W.S. 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As „The Act‟) Dated 26Th/28Th December, 2018 By The Ld. Assessing Officer, Ward 1(3)(3), Haridwar (Hereinafter Referred To As „Ld. Ao‟). 2. The Only Issue To Be Decided In This Appeal Is As To Whether The Ld. Pcit Was Justified In Invoking Revisionary Jurisdiction U/S 263 Of The Act In Respect Of Disallowance Of Purchases Of Rs 33,35,500/- In The Facts & Circumstances Of The Instant Case.

limitation prescribed under section 263(2) of the Act; (b) initiated to cancel/set-aside reassessment order which had attained finality under the Direct Tax Vivad se Vishwas Act, 2020 (“the VsV”); and (c) initiated to revise reassessment order in respect of issues which were not even subject matter of reopening proceedings ... assessee submitted that the demand raised in the re-assessment proceedings dated 26.12.2018 was settled by her by availing the Direct Tax Vivad Se Vishwas Act, 2020 and the dispute was settled thereon. In support thereon, the assessee submitted Form 3 dated 23.02.2021 issued by the ld. PCIT, Dehradun (being

ACIT Circle-24(1), New Delhi vs. Srishti Infra Housing Pvt Ltd, New Delhi

In the result, the captioned appeal filed by the revenue is dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No.4869/Del/2019 ("नधा"रण वष" / Assessment Year : 2012-13)

that the designated authority has already granted certificate electronically to the declarant assessee admitting request of the assessee for settlement of dispute under ‘Vivad Se Vishwas Scheme 2020’ (VSV) read with rules framed thereunder. The Ld. Counsel accordingly submitted that he does not seek to defend the said appeal owing

Bengal & Assam Co. Ltd, New Delhi vs. DCIT, Circle-4(2), New Delhi

In the result, the Appeal of the assessee is partly allowed for statistical

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.

same w.e.f. 01.04.2017 with the Appellant Company by wrongly referring to the declaration filed by the Appellant Company in Form No.1 under Vivad Se Vishwas Scheme, 2020 and certificates issued in Form No.3 and Form No.5 by Pr.CIT- 1, New Delhi in the respect of different appeal filed ... Ld.CIT (A) dismissed the Appeal filed by the assessee on the ground that the assessee had opted for Vivad se Vishwas Scheme. Aggrieved by the dismissal of the appeal, the assessee preferred the present Appeal on the grounds mentioned above. 4. The Ld. Counsel for the assessee submitted that

Anu Bhatia, Gurgaon vs. DCIT Circle-71(1), New Delhi

In the result, the appeal is dismissed

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2012-13

hearing, learned Authorized Representative of the assessee submitted that the dispute arising in the appeal has been 2 settled under the Direct Tax Vivad Se Vishwas (VSV) Act, 2020. Thus, on instructions, she sought permission to withdraw the appeal. 3. Learned Departmental Representative has no objection to withdrawal ... appeal. 4. Having heard the parties, we find, accepting assessee’s declaration under the Direct Tax Vivad Se Vishwas (VSV) Act, 2020, the competent authority has issued Form 5 on 16.11.2021. Thus, the dispute arising in the present appeal, for all practical purposes, stands resolved. Hence, we permit the assessee

Interglobe Air Transport, New Delhi vs. ACIT, Circle-10(1), New Delhi

In the result, the appeal of the assessee is allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

number 291673121150120. 6. In the interregnum, while the said appeal was pending before the ld. CIT(A), the CBDT introduced the Direct Tax Vivad se Vishwas Act, 2020 (‘VsV Act’) providing taxpayer’s with a one-time chance of settlement of their pending litigation. Accordingly, the applicant settled the appeal

Sahara Pure Eatables Corporation Ltd, Mumbai vs. Pr CIT, Mumbai-3, New Delhi

In the result, the appeal is allowed for statistical purposes

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

treating it as infructuous, assuming that the assessee has opted to settle the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. However, it is the case of the assessee that the first appellate authority has completely misconceived the facts, as, for the appeal relating ... impugned assessment year, the assessee has not opted for settling the dispute under Vivad Se Vishwas Scheme but wanted to contest the appeal on merits. 4. It is the case of the assessee that the declaration under Vivad Se Vishwas Scheme was preferred in respect of another appeal, which already

Pes Installations Private. Limited, New Delhi vs. ACIT Circle-19(2), New Delhi

Appeal is hereby dismissed with liberty to get it restored in case dispute is not settled as per scheme

opted to settle the dispute relating to the tax arrears for the assessment year under 2 ITA No.9279/Del./2019 consideration under the “Vivad Se Vishwas Scheme, 2020” and has filed Form 3 and copy of challan of payment. 3. Keeping in view the aforesaid facts, present appeal is hereby dismissed

ITO Ward 3, Karnal vs. Manoj Kumar Chabra, Karnal

Appeal is dismissed withdrawn

Bench: Sh. Anil Chaturvedi & Sh.Anubhav Sharmaita No. 2830/Del/2019, A.Y. 2015-16 Ito, Vs. Sh. Manoj Kumar Chhabra Ward-3, Prop. M/S. Anmol Trading Karnal Company, Ram Nagar, Karnal Pan : Aanpc3341D

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA

Sunil Kumar, New Delhi vs. Pr.CIT- 11, New Delhi

In the result, the captioned appeal is dismissed as withdrawn

Bench: Sh. C.M. Garg & Sh. Pradip Kumar Kediaassessment Year: 2014-15 Sunil Kumar Vs. Pr. Cit -11 House No.87, Vpo Jonapur, New Delhi Mehrauli, New Delhi-110047 Pan No.Aalpk8821C (Appellant) (Respondent)

captioned assessee has sought to withdraw the appeal listed above on the ground that assessee has opted to avail benefits of ‘Vivad se Vishwas Scheme, 2020’ (VSV). As per letter dated 01.04.2023 filed by assessee, it is submitted that assessee does not seek to pursue the said appeal owing

Mass Awash Private Limited, Lucknow vs. Addi. CIT International Taxation, Noida

In the result, the appeals of the assessee are dismissed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

three Asstt Years. The Receipt of Courier is enclosed for your reference along with this application. The appellant wanted to opt for Vivad Se Vishwas Scheme to end the litigation we enquired the Appeal no from office of Tribunal. We came to know that our appeals for three Asstt Years ... dispatched the captioned appeals. The assessee has stated in its application that it is only when the assessee wanted to opt for Vivad se Vishwas Scheme, it enquired about the appeal No. from the office of the Tribunal and came to know that assessee’s appeal

Mass Awash Private Limited, Lucknow vs. Addi. CIT International Taxation, Noida

In the result, the appeals of the assessee are dismissed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

three Asstt Years. The Receipt of Courier is enclosed for your reference along with this application. The appellant wanted to opt for Vivad Se Vishwas Scheme to end the litigation we enquired the Appeal no from office of Tribunal. We came to know that our appeals for three Asstt Years ... dispatched the captioned appeals. The assessee has stated in its application that it is only when the assessee wanted to opt for Vivad se Vishwas Scheme, it enquired about the appeal No. from the office of the Tribunal and came to know that assessee’s appeal

Mass Awash Private Limited, Lucknow vs. Addi. CIT International Taxation, Noida

In the result, the appeals of the assessee are dismissed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

three Asstt Years. The Receipt of Courier is enclosed for your reference along with this application. The appellant wanted to opt for Vivad Se Vishwas Scheme to end the litigation we enquired the Appeal no from office of Tribunal. We came to know that our appeals for three Asstt Years ... dispatched the captioned appeals. The assessee has stated in its application that it is only when the assessee wanted to opt for Vivad se Vishwas Scheme, it enquired about the appeal No. from the office of the Tribunal and came to know that assessee’s appeal

Gaurav Malhotra, New Delhi vs. DCIT Circle 10(1), New Delhi

The appeal is allowed and the appeal of the assessee is dismissed as withdrawn

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh

very outset, Learned Counsel for the Assessee submitted that the assessee has opted for settlement of the disputed tax amount under VIVAD SE VISHWAS SCHEME, 2020 and the Department also issued Form No.5, which is placed on record. 3. In view of the above and in absence of any objection