“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

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

Shrimati Reetu Nihlani, Bhatapara vs. Income Tax Officer, Bhatapara

The appeal is dismissed as withdrawn subject to the observation recorded hereinabove

ITA 17/RPR/2019[2015-16]Status: DisposedITAT Raipur23 Feb 2023AY 2015-16

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.17/Rpr/2019 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Reetu Nihlani C/O. Sri Harish Nihlani M/S. Kanwar Industries, Vill : Khokhali, Bhatapara (C.G.) Pan: Aehpn1438E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Bhatapara (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(3)

stated that in order to settle the aforesaid appeal pending before the Tribunal an application has been filed under the Direct Tax Vivad se Vishwas Act, 2020. During the course of hearing of the appeal, it was stated by the Ld. Authorized Representative (in short ‘AR') for the assessee that ... dismiss the appeal as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas scheme, then, the appellant shall have liberty to approach the Tribunal for restoration of its appeal. 3 Smt. Reetu Nihlani Vs. ITO, Bhatapara 5. Resultantly

ACIT Circle-52(1), New Delhi vs. Subhash Chander Khaneja, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1266/DEL/2020[2010-11]Status: DisposedITAT Delhi22 Feb 2023AY 2010-11

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 1266/Del/2020 : Asstt. Year : 2010-11 Acit, Vs Subhash Chander Khaneja, Circle-52(1), 303-304, 27, Barakhamba New Delhi-110002 Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaipk2679K Assessee By : None (Withdrawal Application) Revenue By : Sh. Ram Dhan Meena, Sr. Dr Date Of Hearing: 22.02.2023 Date Of Pronouncement: 22.02.2023

For Appellant: None (Withdrawal Application)For Respondent: Sh. Ram Dhan Meena, Sr. 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

Naveen Aggarwal, New Delhi vs. ACIT Circle-38(1), New Delhi

In the result, appeal of the assessee is dismissed

ITA 7404/DEL/2019[2015-16]Status: DisposedITAT Delhi22 Feb 2023AY 2015-16

Bench: Shri Challa Nagendra Prasada N D Shri Anadee Nath Misshra

For Appellant: Shri Sumit Chugh, C. A.; &

letter of even date submits that the assessee has opted to settle the dispute involved in the impugned appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020 and has already filed Form Nos. 1 and 2 under the Scheme and also received order in Form No. 5 for full ... found that Form No. 5 has been issued to the assessee by the Department on 28th October, 2021 under The Direct Tax Vivad Se Vishwas Act, 2020 for full and final settlement of taxes. Therefore, the appeal of the assessee for Assessment Year 2015-16 is allowed as withdrawn

Shri Sanjaykumar Vrujlal Dhanak, Amreli vs. The Deputy Commissioner of Income Tax, Circle-3(1), Rajkot

Appeal is dismissed as withdrawn

ITA 170/RJT/2018[2013-14]Status: HeardITAT Rajkot22 Feb 2023AY 2013-14

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)

DCIT referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2013- 14. 2. At the outset, the assessee has opted for Vivad se Vishwas Scheme and settled the taxes and also produced Form No. 5 dated 05.10.2021 issued by Principal Commissioner of Income Tax-1, Ahmedabad. 3. Recording

Delhi Transco Ltd., New Delhi vs. ACIT, Circle-7(1), New Delhi

In the result, appeal of the assessee is dismissed

ITA 256/DEL/2020[2014-15]Status: DisposedITAT Delhi21 Feb 2023AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Yogesh Kumar Usdelhi Transco Ltd. Vs. Acit Shakti Sadan, Kotla Road, Circle – 7(1), New Delhi – 110 002 New Delhi Pan No. Aabcd 6342 A (Appellant) (Respondent) Assessee By Shri R. R. Gupta, C.A. Revenue By Shri T. James Singson, Cit-D.R. Date Of Hearing: 13.02.2023 Date Of Pronouncement: 21.02.2023 Order Per Anil Chaturvedi, Am :

relating to Assessment Year 2014-15. 2. Before us, assessee has moved an application 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. - 5. The assessee therefore

ITO Ward - 13(3), New Delhi vs. Jhankar Banquets Pvt. Ltd., Delhi

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

ITA 5528/DEL/2019[2010-11]Status: DisposedITAT Delhi20 Feb 2023AY 2010-11

For Appellant: Shri Hemant Sharma, CAFor Respondent: Ms. Sapna Bhatia, 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. 2 ITA No.5528/Del./2019 3. Keeping in view the aforesaid facts, present

D.R. Johns Lab Pvt. Ltd., New Delhi vs. ACIT Circle-7(1), New Delhi

In the result, the appeal is dismissed

ITA 979/DEL/2020[2011-12]Status: DisposedITAT Delhi17 Feb 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2011-12 D.R. Johns Lab Pvt. Ltd., Vs. Acit, 212, Ch. Dilip Singh Circle-7(1), Bhawan, Shahpur Jat, New Delhi New Delhi Pan :Aabcd8118N (Appellant) (Respondent)

letter dated 7th February, 2023 seeking withdrawal of the appeal as the assessee has opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020 and has received the certificate issued by the designated authority in Form No. 3. 3. Learned Departmental Representative has no objection

Mesers H.S Akash Agro India Private Limited, Mansa vs. Deputy Commissioner of Income Tax, Circel-1, Bathinda

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

ITA 520/ASR/2018[2015-16]Status: DisposedITAT Amritsar17 Feb 2023AY 2015-16

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

For Appellant: NoneFor Respondent: Mrs. Kanchan Garg, Sr. DR

Section 5(1)

that the assessee has settled 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(1) of the Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Vivek Suri, New Delhi vs. ACIT Circle-45(1), New Delhi

ITA 8025/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Feb 2023AY 2015-16

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmavivek Suri Vs. Acit E-10A, Ground Floor, Circle-45(1) Rajouri Garden New Delhi New Delhi Pan No. Aanps4830R (Appellant) (Respondent)

Section 250Section 4Section 5

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). Sh. Vivek Suri 2 3. On behalf of the appellant, from Form 5 under

DCIT, Circle-25(1), New Delhi vs. The State Trading Corporation of India Ltd., New Delhi

ITA 7982/DEL/2019[2012-13]Status: DisposedITAT Delhi13 Feb 2023AY 2012-13

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmadcit, Vs. M/S. The State Trading Circle-25(1), Corporation India Ltd, New Delhi Jawahar Vyapar Bhawan, Tolstoy Marg, New Delhi Pan: Aaact0102F (Appellant) (Respondent)

Section 250(6)Section 5

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). M/s. The State Trading Corporation India Ltd 2 3. On behalf of the Assessee, Form 5 under

Anil Jindal, Hisar vs. ITO Ward -1, Hisar

In the result, the appeal filed by the assessee is dismissed as ‘withdrawn

ITA 2918/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Feb 2023AY 2015-16

Bench: Shri C.M. Garg & Dr. B.R.R. Kumarassessment Year: 2015-16 Anil Jindal, Vs. Ito, H.No.1518, Sec-13, Ward-1, Hisar, Hisar. Haryana – 125 001. Pan: Acppj1449K (Appellant) (Respondent) Assessee By : None Revenue By : Shri Kanav Bali, Sr. Dr Date Of Hearing : 13.02.2023 Date Of Pronouncement : 13.02.2023 Order

For Appellant: NoneFor Respondent: Shri Kanav Bali, Sr. DR

find 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. Therefore, in the absence of any objection from the ld. Sr. DR, the appeal filed by the assessee is considered as ‘withdrawn

Kiran Kheria, New Delhi vs. ITO Ward-42(5), New Delhi

In the result, ITA No.1531/Del/2022 is dismissed as withdrawn and ITA No

ITA 1532/DEL/2022[2016-17]Status: DisposedITAT Delhi07 Feb 2023AY 2016-17

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

Section 143(3)Section 271(1)(b)Section 68

confirmed by the Ld. CIT(A). The Ld. Counsel for the assessee submitted that the assessee has opted to settle the dispute through Vivad Se Vishwas Scheme for this purpose. He has referred to necessary Form No.5, dated 27.10.2021 issued by the Income Tax Department. 4. Considering the above factual ... circumstances, when the assessee has opted to settle the dispute under Vivad Se Vishwas Scheme and necessary Form 5 issued by the Department, the assessee is entitled to withdraw the appeal, we accept the same and the appeal of the assessee is dismissed as withdrawn. 5. is quantum appeal

Kiran Kheria, New Delhi vs. ITO, Ward-42(5), New Delhi

In the result, ITA No.1531/Del/2022 is dismissed as withdrawn and ITA No

ITA 1531/DEL/2022[2016-17]Status: DisposedITAT Delhi07 Feb 2023AY 2016-17

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

Section 143(3)Section 271(1)(b)Section 68

ACIT, Spl Range-1, New Delhi vs. Brij Mohan Labroo, New Delhi

In the result, the appeal filed by the Revenue is dismissed as “withdrawn

ITA 2924/DEL/2019[2009-10]Status: DisposedITAT Delhi06 Feb 2023AY 2009-10

Bench: Shri C.M. Garg & Dr. B.R.R. Kumarassessment Year: 2009-10 Acit, Spl. Range-1, Vs. Brij Mohan Labroo, New Delhi. Ashiana, Khasra No.61/18/22, Kangan Heri, Chawala Marg, Vill Chawala, Delhi – 110 071. Pan: Aaapl8061E (Appellant) (Respondent) Assessee By : None Revenue By : Shri Kanav Bali, Sr. Dr Date Of Hearing : 06.02.2023 Date Of Pronouncement : 06.02.2023 Order Per C.M. Garg, Jm: This Appeal Has Been Filed By The Assessee Against The Order Of The Cit(A)-15, Delhi, Dated 08.01.2019 For Ay 209-10. 2. None Appeared On Behalf Of The Assessee. However, It Is Seen That The Ld. Counsel For The Assessee Filed An Application Seeking Withdrawal Of The Appeal By The Revenue On The 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. The Assessee Has Also Obtained Form No.5. It Was Accordingly Requested In The Application That The Revenue’S Appeal May Be Considered As Withdrawn.

For Appellant: NoneFor Respondent: Shri Kanav Bali, Sr. 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. The assessee has also obtained Form No.5. It was accordingly requested in the application that the Revenue’s appeal may be considered ... perused the application filed by the assessee. The assessee in the instant case has opted for settlement of the tax dispute under the Vivad Se Vishwas Scheme Scheme, 2020 and he has already obtained Form No. 5. Under these circumstances the appeal filed by the Revenue is treated as withdrawn

Medical Point (I) Ltd, New Delhi vs. ITO, Ward-16(3), New Delhi

In the result, the appeal is dismissed

ITA 2368/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Feb 2023AY 2014-15

Bench: Shri Saktijit Deyassessment Year: 2014-15

assessee, on instructions, sought withdrawal of the appeal, since the dispute arising in the appeal has been settled under the Direct Tax Vivad Se Vishwas Act, 2020. A letter dated 25th December, 2021, to this effect, AY: 2014-15 enclosing copy of Form-5 issued by the designated authority ... appeal. 4. Having heard the parties and perused the materials on record, it is observed, accepting assessee’s declaration under the Vivad Se Vishwas Scheme -2020, the designated authority has issued Form - 5 on 25th December, 2021. Thus, for all practical purposes, the dispute arising in the present appeal

Dhaval Maheshbhai Ganatra, Rajkot vs. Income Tax Officer, Ward 3(1)(1)

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

ITA 245/RJT/2022[2015-16]Status: DisposedITAT Rajkot03 Feb 2023AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No. 245/Rjt/2022 िनधा"रणवष"/Asstt. Year:2015-16 Dhaval Maheshbhai Ganatra Vs. Ito Puka Park-1, B/H. Hudco Police Ward-3(1)(1), Chowky, Nr. Krishna Chawk Kothariya Rajkot Main Road, Rajkot-360002 Pan: Aompg8373G (Applicant) (Respondent) Assessee By : Shri Vimal Desai, A.R. Revenue By : Shri B. D. Gupta, Sr. Dr सुनवाईक"तारीख/Date Of Hearing : 18/01/2023 घोषणाक"तारीख/Date Of Pronouncement: 03/02/2023 आदेश/O R D E R Per Waseem Ahmed: The Captioned Appeal Has Been Filed At The Instance Of The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (In Short “Nfac”), Delhi On 16.08.2022 Arising In The Matter Of Assessment Order Passed Under Section 144 Of The Income Tax Act, 1961 (Here-In- After Referred To As "The Act") Relevant To The Assessment Year 2015-16. 2. The Assessee Has Raised Following Grounds Of Appeal: “1. The Assessment Order U/S. 144 Of The Act Is Bad In Law. 2. The Ld. Cit Appeal (Faceless) Has Erred In Law As Well As On Facts In Disposing Of The Appeal On The Erroneous Premises That The Appellant Had Opted For & Closed This Appeal In Vivad Se Vishwas Scheme. 3. The Learned Assessing Officer Has Erred In Law As Well As On Facts In Making Addition Of Rs. 43,56,319/- U/S. 144 Of The Act.” A.Y. 2015-16 2 3. The Effective Issue Raised By The Assessee Is That The Ld. Cit(A) Erred In Dismissing The Appeal On The Wrong Assumption Of Fact That The Assessee Has Settled The Dispute Under Vivad Se Vishwas Scheme.

For Appellant: Shri Vimal Desai, A.RFor Respondent: Shri B. D. Gupta, Sr. DR

Section 144Section 271(1)(b)

facts in disposing of the appeal on the erroneous premises that the appellant had opted for and closed this appeal in Vivad se Vishwas Scheme. 3. The learned Assessing Officer has erred in law as well as on facts in making addition ... erred in dismissing the appeal on the wrong assumption of fact that the assessee has settled the dispute under Vivad se Vishwas Scheme. 4. At the outset, the Ld. A.R. before us contended that the assessee has never settled the dispute arising in the year under consideration

Mahander Kumar Jain, Gurgaon vs. ITO Ward - 2(5), Gurgaon

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

ITA 4767/DEL/2019[2015-16]Status: DisposedITAT Delhi02 Feb 2023AY 2015-16

For Appellant: Ms. Kavita Gupta, CAFor Respondent: Shri Jitender Chand, Sr. 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. 2 ITA No.4767/Del./2019 3. Keeping in view the aforesaid facts, present

Panchsheel Securities Pvt. Ltd., New Delhi vs. ITO, Ward- 19(3), New Delhi

ITA 1877/DEL/2018[2009-10]Status: DisposedITAT Delhi01 Feb 2023AY 2009-10

Bench: Sh. N.K.Billaiya & Ms. Astha Chandram/S. Panchsheel Securities Pvt. Vs. Ito, Ltd. Ward-19(3), E-1/7, 3Rd Floor, East Patel New Delhi Nagar, New Delhi- 110008 Pan : Aaccp0248C (Appellant) (Respondent)

Section 4Section 5

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”). Panchsheel Securities 2 3. On behalf of the appellant, a copy of Form 1 to 5 under

ACIT Circle-1, Ltu, New Delhi vs. Rural Electrification Corporation Ltd., New Delhi

In the result, Revenue’s appeals under consideration stand dismissed

ITA 6978/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Jan 2023AY 2016-17

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Sh. T. Kipgen, Ld. CIT/DRFor Respondent: Ms. Priyanka Sahi, Ld. CA

Section 250(6)

learned AR of the Assessee vide application dated 23.01.2023 claimed that since the Assessee has availed the immunity scheme i.e. Vivad Se Vishwas under The Direct Tax Vivad se Vishwas Act, 2020 in these cases and the Income Tax Department has issued Forms No. 5 in response to the applications

ACIT Circle-1, Ltu, New Delhi vs. Rural Electrification Corporation Ltd., New Delhi

In the result, Revenue’s appeals under consideration stand dismissed

ITA 6977/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Jan 2023AY 2015-16

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Sh. T. Kipgen, Ld. CIT/DRFor Respondent: Ms. Priyanka Sahi, Ld. CA

Section 250(6)