“Vivad se Vishwas”

Munish Bajaj, New Delhi vs. ACIT Circle-17(2), New Delhi

In the result, the appeal is dismissed

Bench: Shri Saktijit Dey & Shri Narendra Kumar Biliaiyaassessment Year: 2015-16

observed, 2 ITA No.8819/Del./2019 assessee had filed declaration for settlement of the dispute arising in the appeal under the Direct Tax Vivad se Vishwas Act, 2020. Accepting assessee’s declaration, the designated authority has issued Form-5 on 06.12.2021. Thus, for all practical purposes, the dispute arising

ACIT Circle-2(2), New Delhi vs. Amserve Consultants Ltd, Gurgaon

In the result, the appeal is dismissed

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14

furnished letter dated 22.02.2023 intimating that the dispute between the AY: 2013-14 assessee and the Revenue has been settled under Direct Tax Vivad Se Vishwas Act, 2020. A copy of From 5 issued by the designated authority has also been enclosed to the aforesaid letter. 3. Learned Departmental Representative ... accepted the aforesaid factual position. 4. On perusal of materials on record, it is observed that accepting assessee’s declaration under Direct Tax Vivad Se Vishwas Act, 2020, the designated authority has issued Form 5 on 11.06.2021. Thus, for all practical purposes, the dispute arising in the present appeal

Neha Singh, New Delhi vs. ITO Ward-36(1), New Delhi

In the result, the appeal is allowed for statistical purposes

Bench: Shri Saktijit Deyassessment Year: 2012-13

preferred an appeal before the first appellate authority. Noting that the assessee has applied for settlement of the dispute under the Direct Tax Vivad se Vishwas Act, 2020, whereas, neither the assessee filed Form No. 4 and Form No.5 nor they have been uploaded in the website of the department ... first appellate authority directed the Assessing Officer to call for the necessary evidences regarding settlement of dispute under the Direct Tax Vivad se Vishwas Act, 2020. Accordingly, he disposed of the appeal without deciding it on merits. 7. On a specific query being made, the assessee submitted before me that

Anil Ram Sutar, Noida vs. DCIT, Central Circle, Noida

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

alleged unaccounted income has actually accrued to the assessee or to other connected parties, such income has already been declared under direct tax Vivad Se Vishwas Scheme 2020 (VSVS) by the assessee or by the respective connected parties in the relevant assessment years. It was essentially submitted that no escapement ... Assessment Year 2014-15 granted relief to the assessee. Despite the relief granted by I.T.A No.7930/Del/2019 9 the CIT(A), the assessee availed ‘Vivad Se Vishwas Scheme 2020’ and paid taxes thereon in accordance with law. As a corollary, the additions to the extent of Rs.8 crore is clearly

Shri Pal Goel Educational Society, Muzaffarnagar vs. CIT (Exemption), Lucknow

In the result, the appeal of the assessee is allowed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraassessment Year: -

assessee filed appeal. However, to avoid any further litigation with the Department and to purchase peace of mind, the assessee opted for Vivad Se Vishwas Scheme. 15. The Ld. DR relied on the order of the Ld. CIT(E) and invited our attention to page 4 of the order where

Kuber Khadyan Pvt. Ltd., New Dlehi vs. ACIT, Central Circle- 30, New Delhi

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmakuber Khadyann Pvt. Ltd. Vs. Acit, C/O. Ravi Gupta, Advocate, E- Central Circle -30 6A, Kailash Colony, New Delhi-110055 New Delh Pan : Aabck0600L (Appellant) (Respondent)

record. An application has been filed, for withdrawal of the appeal by the assessee, in furtherance of settlement arrived under The Direct Tax Vivad Se Vishwas Act, 2020 (The Act of 2020). 3. On behalf of the appellant, from Form 5 under the Act of 2020 has been placed

Ashish Saraf, New Delhi vs. ITO Ward - 17(4), New Delhi

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

Bench: Shri Kul Bharat & Shri M Balaganesh[Assessment Year : 2014-15] Ashish Saraf, Vs Ito, B045, Inderpuri, Ward-17(4), New Delhi-110012. New Delhi. Pan-Akjps4920L Appellant Respondent Appellant By Shri Pawan Kumar Respondent By Shri P.Praveen Sidharth, Cit Dr Date Of Hearing 05.04.2023 Date Of Pronouncement 05.04.2023 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee For The Assessment Year 2014- 15 Is Directed Against The Order Of Ld. Cit(A)-6, Delhi Dated 24.07.2019. 2. At The Outset, Ld. Counsel For The Assessee, Vide Its Letter Dated 05.04.2023 Placed On Record & Requested For Withdrawal Of The Appeal Filed By Him & 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”. The Relevant Contents Of The Letter Are Reproduced As Under:-

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”. The relevant contents of the letter are reproduced as under:- 1. “The income tax appeal filed by the assessee for assessment year ... Tribunal, New Delhi. 2. That the applicant has opted to settle the dispute in the said appeal and filed the application under the Vivad Se Vishwas Scheme in accordance with Direct Tax Viva ad se Vishwas Act, 2020. 1 | P a g e 3. That the copy of form

Advance Chemicals, Delhi vs. ACIT, Circle, Rohtak

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

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2017-18

Income Tax (Appeals) has erred both in law and on facts in dismissing the appeal by observing that “appellant opted or the Vivad Se Vishwas Scheme vide application dated 11.3.2021. Pursuant thereto, the PC IT, Rohtak has clarified the full and final payment of Rs. 10.000/- as taxes in terms ... dated 27.5.2021. In view of the above, the appeal is treated as infructuous as per clause 4(2) of the Direct Tax Vivad Se Vishwas Act, 2020” 2.1 Thus the learned Commissioner of Income Tax (Appeals) has failed to appreciate that appellant had filed a declaration in Form

ACIT, Circle-7(1), New Delhi vs. Dlf Commercial Developers Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudhryacit Vs. Dlf Commercial Circle – 7(1) Developers Ltd. New Delhi 9Th Floor, Dlf Centre, Sansad Marg, Pan No. Aabcd 4619 C New Delhi-110 001 (Appellant) (Respondent) Assessee By Shri Satyajeet Goel, C.A. Revenue By Shri Shankar Lal Verma, Sr. D.R. Date Of Hearing: 28.03.2023 Date Of Pronouncement: 28.03.2023 Order Per Anil Chaturvedi, Am :

Assessment Year 2007-08. 2. Before us, assessee has moved an application dated 28.03.2023 wherein assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form- 1) and undertaking (Form-2) Scheme and department had issued Form No. - 3. The assessee therefore

Bharti Arora, Delhi vs. ITO Ward 59(5), 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 2 ITA No.1140/Del./2019 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 with

Anjali Talreja, New Delhi vs. ITO, Ward- 34(3), New Delhi

In the result, the appeal of the assessee is dismissed

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2015-16

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 the order for full and final settlement of tax arrear in Form No. 5 has already been issued by the Department

Peethambra Buildcon Ltd., New Delhi vs. ITO, Ward- 19(3), New Delhi

In the result, the captioned appeal is dismissed as withdrawn

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 27.03.2023 filed by assessee, it is submitted that assessee does not seek to pursue the said appeal owing

Nyr Creations Private Ltd., New Delhi vs. ITO Ward-18(4), New Delhi

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

dismissing the appeal holding the same as withdrawn due to DTVSVA 2020 despite the fact that no declaration under Direct Tax Vivad se Vishwas Act, 2020 was filed by the assessee in relation to this appeal. 3. On the facts and circumstances of the case the order passed

Legal Heirs of Late Balram Chaubey, Delhi vs. Ward 28(5), Delhi

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

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2012-13

assessee for the reason that the captioned appeal has become infructuous since the subject matter of the appeal has been settled pursuant to Vivad Se Vishwas Scheme, 2020. 3. Ld. CIT-DR had no objection thereto. 4. We accept the request of the assessee for withdrawal of the appeal. Accordingly

Inter Globle Aviation Ltd, Delhi vs. ACIT Circle-10(1), New Delhi

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

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudhryinter Globle Aviation Ltd. Vs. Acit Upper Ground Floor, Circle – 10(1) Westren Wing, Thapper New Delhi House-124, Janpath, New Delhi-110001 Pan No. Aabci 2726 B (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. Ms. Soumya Jain, Adv. Revenue By Shri Anuj Garg, Sr. D.R. Date Of Hearing: 22.02.2023 Date Of Pronouncement: 22.03.2023 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 14.09.2022 Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi Relating To Assessment Year 2018-19. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under :- Inter Globle Aviation Ltd Vs Acit 2 3. Assessee Is A Company Stated To Be Engaged In The Business Of Operation Of Airlines Under The Name & Style Of Indigo. Assessee Electronically Filed Its Return Of Income For A.Y. 2018-19 On 30.11.2018 Declaring Total Income Of Rs.18,26,11,80,910/-. The Case Was Selected For Scrutiny & Thereafter Assessment Was Framed U/S 143(3) R.W.S 144B Of The Act Vide Order Dated 19.04.2021 & The Total Income Was Determined At Rs.24,31,89,53,536/-.

section 143(3) read with section 144B of the Act erroneously holding that the appellant has opted for settlement under the Direct Tax Vivad se Vishwas Act, 2020 ('the VSV Act'). Inter Globle Aviation Ltd vs ACIT 3 1.2 That the CIT(A) erred on facts in not appreciating that