“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

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

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

ITA 6976/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Jan 2023AY 2013-14

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

Sujata Nayak, Rayagada vs. ITO, Rayagada

In the result, appeal of the assessee stands partly allowed

ITA 151/CTK/2022[2010-11]Status: DisposedITAT Cuttack19 Jan 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2010-2011 2011 Smt.Sujata Sujata Nayak Nayak, W/O. Vs. Ito, Ito, Rayagada Rayagada Ward, Ward, Shri Lokanath Nayak, Omp Shri Lokanath Nayak, Omp Rayagada Road, Indira Nagar, 6Th Lane, Road, Indira Nagar, 6 Po;Dist: Rayagada Po;Dist: Rayagada Pan/Gir No. Pan/Gir No.Addpn 2024 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Ms Archita Nayak, Ar : Ms Archita Nayak, Ar Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr Date Of Hearing : 19/01 01/2023 Date Of Pronouncement : 19/01 /01/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Berhampur, In Appeal No.0055/13 , Berhampur, In Appeal No.0055/13-14 Dated Dated 31.7.2014 For The Assessment Year Assessment Year 2010-2011. 2. Ms Archita Nayak, Ms Archita Nayak, Ld Ar Appeared For The Assessee & Shri Ld Ar Appeared For The Assessee & Shri S.C.Mohanty, Ld Sr Dr Appeared For The Revenue. S.C.Mohanty, Ld Sr Dr Appeared For The Revenue.

For Appellant: Ms Archita Nayak, ARFor Respondent: Shri S.C.Mohanty, Sr

Section 143(3)

sent through by First Flight Courier (Form 36 and courier copy enclosed) That thereafter the appellant has decided to apply for VIVAD SE VISHWAS SCHEME 2020 and filed Form 1 and 2 under VIVAD SE VISWAS SCHEME 2020. Appellant has received Form 3 from the Pr. CIT, Sambalpur ... auditors to file the appeal, who had also intimated the assessee that the appeal has been filed. At the time of application under VIVAD SE VISHWAS SCHEME 2020 also, the auditor had not intimated the assessee that the appeal has not been filed. It was on the point when after

Ad Mega Structure India Pvt. Ltd., New Delhi vs. ITO Ward-1(1), New Delhi

The appeal is allowed

ITA 8560/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2023AY 2011-12

Bench: Shri C.M. Garg & Shri Pradip Kumar Kediaassessment Year: 2011-12 Ad Mega Structure India Pvt. Ltd., Vs. Ito, 5, Sainik Farms, South Delhi, Ward-1(1), New Delhi. New Delhi. Pan: Aajca1238J (Appellant) (Respondent) Assessee By : Dr. Shashwat Bajpai, Shri Akshay & Ms Sanjana Sachdeva, Advocate Revenue By : Shri Kanav Bali, Sr. Dr Date Of Hearing : 19.01.2023 Date Of Pronouncement : 19.01.2023 Order Per C.M. Garg, Jm: This Appeal Has Been Filed By The Assessee Against The Order Of The Cit(A)-1, New Delhi, Dated 06.08.2019 For Ay 2011-12. 2. The Ld. Counsel For The Assessee, At The Time Of Hearing, Sought Withdrawal Of The Appeal Filed By The Assessee Stating 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 Obtained Form No.4 Also From The Department, A Copy Of Which Is Placed On Record. He Accordingly Submitted That This Appeal May Be Allowed To Be Withdrawn. 3. In Absence Of Any Objection From The Side Of The Ld. Dr, The Request Of The Assessee For Withdrawal Of The Appeal Is Allowed.

For Appellant: Dr. Shashwat Bajpai, Shri Akshay &For Respondent: Shri Kanav Bali, Sr. DR

stating 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 obtained Form No.4 also from the Department, a copy of which is placed on record. He accordingly submitted that

Narender Kumar Arora, New Delhi vs. Pr. CIT - 1, New Delhi

In the result, this appeal of the assessee is dismissed

ITA 4664/DEL/2019[2014-15]Status: HeardITAT Delhi19 Jan 2023AY 2014-15

Section 263

grounds of appeal at the time of hearing.” (B) It has been intimated from the assessee’s side that the assessee opted for Vivad se Vishwas Scheme, 2020 (“VSVS”, for short) and that the Designated Authority had already issued Form-5 under VSVS. A copy of Form-5 issued

Fakir Chand Agrawal, Bilaspur vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

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

ITA 61/RPR/2022[2017-18]Status: DisposedITAT Raipur19 Jan 2023AY 2017-18

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं./ Ita No. 61/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Fakir Chand Agrawal Plot No. 22 & 23, Anjani Rani Durgavati, Industrial Area, Pendra Road, Bilaspur (C.G.) Pan : Aezpa7821C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax Raipur-1. ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Debashis Lahiri, CIT-DR

Section 143(3)Section 263Section 4Section 69C

revised. 3. In reply, it was, inter alia, stated by the assessee that as he had opted for Direct Tax Vivad Se Vishwas Act (DTVSV) and Form 5 had been issued to him, therefore, the case having been settled under DTVSV could not be re-examined in the garb ... appeal, it was submitted by the Ld. Authorized Representative (for short ‘AR’) that as the assessee had opted for Direct Tax Vivad Se Vishwas Act and Form 5 was issued to him, Page 22 of APB, therefore, the Pr. CIT had grossly erred in law and facts of the case

Raj Kumar Jain, Delhi vs. ACIT, Circle-27(2), New Delhi

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

ITA 3748/DEL/2019[2015-16]Status: DisposedITAT Delhi18 Jan 2023AY 2015-16

Bench: Shri Narender Kumar Choudhry & Dr. B.R.R. Kumar[Assessment Year: 2015-16]

Section 250

seeking permission for withdrawal of the instant appeal on the ground that for the assessment year 2015-16, the Assessee has opted for VIVAD SE VISHWAS SCHEME, 2020 and filed Form No.3. 3. In view of the same and in absence of any objection from the side

Falcon Interior Solutions Pvt Ltd, New Delhi vs. ACIT Circle-9(1), New Delhi

In the result, the appeal of the assessee stands dismissed

ITA 7308/DEL/2019[2011-12]Status: DisposedITAT Delhi16 Jan 2023AY 2011-12

Bench: Shri Shamim Yahya & Ms. Astha Chandra[Assessment Year: 2011-12]

submitted that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the “Vivad Se Vishwas Scheme, 2020” and has filed Form 4 issued by the Department along with the application. 3. Keeping in view the aforesaid facts, present appeal

ITO, Ward-23(1), New Delhi vs. Shakuntala Agencies P.Ltd, Delhi

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

ITA 5002/DEL/2019[2010-11]Status: DisposedITAT Delhi12 Jan 2023AY 2010-11

Bench: Shri Shamim Yahya & Ms Astha Chandra

For Appellant: Shri Ashwani Garg, CAFor Respondent: Shri Gurpreet Shah Singh, 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, 2 ITA.No.5002/Del./2019 2020. It is also seen that the assessee obtained Form No.5 and has paid the disputed ... Revenue may be directed to withdraw its appeal. 3. The ld. DR, upon verification has found that the matter has been settled under Vivad Se Vishwas Act 2020 4. We have heard both the parties. The assessee in the instant case has opted for settlement of the tax dispute under

DCIT, Central Circle, Karnal vs. Jai Bharat Gum & Chemicals Ltd., Bhiwani

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

ITA 7729/DEL/2017[2014-15]Status: DisposedITAT Delhi12 Jan 2023AY 2014-15

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia[Assessment Year : 2014-15] Dcit, Vs Jai Bharat Gum & Central Circle, Chemicals Ltd., Dhani Karnal, Haryana. Ramjas, Siwani Mandi, Bhiwani, Haryana Pan-Aaacj2998M Appellant Respondent Appellant By Shri Govind Singhal, Sr.Dr Respondent By Shri V. Raja Kumar, Adv Date Of Hearing 12.01.2023 Date Of Pronouncement 12.01.2023

Section 5(1)

withdrawn, as 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”. A certificate to this effect under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Suresh Kumar Saini, New Delhi vs. ITO Ward - 62(3), New Delhi

Appeal are allowed for statistical purposes

ITA 9329/DEL/2019[2011-12]Status: DisposedITAT Delhi09 Jan 2023AY 2011-12

Bench: Shri Kul Bharat

Section 147Section 69A

there is a certificate issued by the income-tax Officer, Ward 62(1), New Delhi to state that the assessee had opted for Vivad Se Vishwas Scheme, 2020 but the request was rejected by the Department. Looking to the facts available on record and in view of the fact that ... Officer to make assessment afresh after giving reasonable opportunity of being heard to the assessee. In case assessee’s request regarding acceptance for Vivad Se Vishwas Scheme is accepted by the higher authorities the Assessing Officer would decide the issue accordingly. Grounds raised in appeal are allowed for statistical purposes

Alisha Sharma, Haryana vs. ITO Ward-1, Rewari

Appeal of the assessee stands dismissed

ITA 8558/DEL/2019[2011-12]Status: DisposedITAT Delhi09 Jan 2023AY 2011-12

Bench: Shri Kul Bharat

Section 147Section 234ASection 271Section 5(2)Section 6

perused the material available on record. The learned DR submitted that for the assessment year under consideration the assessee had opted for Vivad Se Vishwas Scheme, 2020 and the Department has also issued Form No. 5 [order for full and final settlement of tax arrears u/s 5(2) read with ... Section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020]. Learned DR also filed a copy of Form no. 5. In view of above, since the matter has been set at rest under Vivad Se Vishwas Scheme, 2020, the present appeal filed by the assessee does

Vinod Arora, New Delhi vs. Pr. CIT - 1, New Delhi

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

ITA 4665/DEL/2019[2014-15]Status: DisposedITAT Delhi09 Jan 2023AY 2014-15

For Appellant: Shri Sameep Arora, ARFor Respondent: Shri Binod Kumar, 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.4665/Del./2019 3. Keeping in view the aforesaid facts, present

Ashok Kumar Tak, New Delhi vs. ITO Ward 39(4), New Delhi

In the result, the appeal is dismissed

ITA 2307/DEL/2019[2015-16]Status: DisposedITAT Delhi06 Jan 2023AY 2015-16

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

seeking withdrawal of the appeal as the dispute between the assessee and the Revenue has been settled under AY: 2015-16 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 ... withdrawal of the appeal. 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 10.12.2020. Thus, for all practical purposes, the dispute arising in the present appeal has been

Manish Kumar Jain, Ghaziabad vs. DCIT, Circle-1, Ghaziabad

In the result, Assessee’s appeal under consideration stands dismissed as withdrawn

ITA 9900/DEL/2019[2015-16]Status: DisposedITAT Delhi05 Jan 2023AY 2015-16

Bench: Shri Shamim Yahya & Shri N.K. Choudhryassessment Year: 2015-16

For Appellant: Shri Akshat Maheshwari, Ld. CAFor Respondent: Shri Jitender Chand, Ld. Sr. DR

Section 250

learned AR of the Assessee vide application dated 05.01.2023 claimed that since the Assessee has availed the immunity scheme i.e. Vivad Se Vishwas under The Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No. 5 in response to the application filed

Komal Kanodia, New Delhi vs. ITO, Ward-42(4), New Delhi

ITA 793/DEL/2019[2014-15]Status: DisposedITAT Delhi05 Jan 2023AY 2014-15

Bench: Sh. Pradip Kumar Kedia & Sh. Anubhav Sharmakomal Kanodia Vs. Ito, C-383, Saraswati Vihar, Ward-42(4), Pitampura, New Delhi New Delhi-110034 Pan : Alwpj4574D (Appellant) (Respondent)

Section 250Section 4Section 5

been filed, for withdrawal of the appeal by the assessee, in furtherance of Komal Kanodia 2 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 on record

Pawan Kumar Arora, New Delhi vs. Pr. CIT - 1, New Delhi

In the result, Assessee’s appeal under consideration stands dismissed as withdrawn

ITA 4666/DEL/2019[2014-15]Status: DisposedITAT Delhi05 Jan 2023AY 2014-15

Bench: Shri Shamim Yahya & Shri N.K. Choudhryassessment Year: 2014-15

For Appellant: Shri Sameep Arora, Ld. ARFor Respondent: Shri Vinod Kumar, Ld. CIT-DR

Section 263

Virender Kumar, Ambala Cantt vs. ITO Ward - 4(1), New Delhi

ITA 6070/DEL/2019[2015-16]Status: DisposedITAT Delhi04 Jan 2023AY 2015-16

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmavirender Kumar Vs. Income Tax Officer, Kp-341, Pitampura Ward-4(1), New Delhi-110034 New Delhi Pan : Aajpk2929F (Appellant) (Respondent)

Section 250Section 4Section 5

been filed, for withdrawal of the appeal by the assessee, in furtherance of Virender Kumar 2 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 on record

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

Appeal is dismissed as

ITA 4640/DEL/2019[2014-15]Status: DisposedITAT Delhi04 Jan 2023AY 2014-15

Bench: Shri Shamim Yahya & Shri N. K. Choudhry[Assessment Year: 2014-15] Ramesh Chandra Saraf, Income Tax Officer, B-45, Inderpuri, Ward-17(4), New Delhi-110012 Vs Room No.225 D, 2Nd Floor, Building, New Delhi-110002 Pan-Aarps2666K Assessee Revenue

submitted that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the “Vivad Se Vishwas Scheme, 2020” and has filed Form 5 issued by the Department for the full and final settlement of tax arrears along with the application

Share India Fincap Private Ltd., New Delhi vs. DCIT Circle-22(2), New Delhi

Appeal of the assessee is allowed for statistical purposes

ITA 1571/DEL/2022[2016-17]Status: DisposedITAT Delhi02 Jan 2023AY 2016-17

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat[Assessment Year: 2016-17

Section 143(1)Section 143(3)Section 271(1)(c)Section 5(2)Section 6

before the learned CIT(Appeals), who after considering the submissions of the assessee and considering the fact that the assessee had opted for Vivad Se Vishwas Scheme, 2020, dismissed the appeal of the assessee. Aggrieved against this, the assessee has preferred appeal before this Tribunal. 5. At the time ... gone through the material available on record. On perusal of the grounds of appeal it is seen that the assessee had opted for Vivad Se Vishwas Scheme. The learned CIT(Appeals) also records the same in para 2 that Form-5 u/s 5(2) read with section

Pioneer Insurance & Reinsurance Brokers Private Limited, Mumbai vs. Principal Commissioner of Income-Tax - 3, Mumbai and Deputy Commissioner of Income-Tax – 3(2)(1), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 935/MUM/2022[2012-13]Status: DisposedITAT Mumbai30 Dec 2022AY 2012-13

Bench: Shri B.R. Baskaran (Am) & Shri Aby T Varkey (Jm)

Section 131Section 133ASection 263

challenged the addition of commission income by filing appeals before Ld CIT(A). However, both these assessees chose settle the said dispute under Vivad Se Vishwas Act, 2020 and accordingly settled the same. Taking support of the provisions of VSV Act, these assessees contended before Ld CIT(A) that ... payments 5 M/s. Pioneer Investcorp Limited made to Shri Deepak Kochhar have attained finality after acceptance of applications filed by these assessees under Vivad Se Vishwas Act, 2020. 9. The Ld PCIT, however, expressed the view that the settlement of dispute under VSV Act is no bar for initiating revision