“Vivad se Vishwas”

Hemant Dombe, Mumbai vs. The Dy Commissioner of Income Tax, Mumbai

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

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

present appeal at a pre-mature level, without taking into consideration the fact that, the application filed by the appellant under the Vivad se Vishwas Scheme could not get concluded. As such, the appellant requests that, the present appeal may kindly be restored back ... adjudicated the appeal of the assessee on merit but simply dismissed the appeal of the assessee holding that the assessee opted for Vivad se Vishwas Scheme 2020 and on pursuant to the assessee’s application to withdraw the appeal, the appeal treated as dismissed for statistical purpose. On perusal

Hemant Dombe, Karjat vs. The DCIT, Panvel

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

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

present appeal at a pre-mature level, without taking into consideration the fact that, the application filed by the appellant under the Vivad se Vishwas Scheme could not get concluded. As such, the appellant requests that, the present appeal may kindly be restored back ... adjudicated the appeal of the assessee on merit but simply dismissed the appeal of the assessee holding that the assessee opted for Vivad se Vishwas Scheme 2020 and on pursuant to the assessee’s application to withdraw the appeal, the appeal treated as dismissed for statistical purpose. On perusal

Hemant Dombe, Karjat vs. The DCIT, Panvel

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

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

present appeal at a pre-mature level, without taking into consideration the fact that, the application filed by the appellant under the Vivad se Vishwas Scheme could not get concluded. As such, the appellant requests that, the present appeal may kindly be restored back ... adjudicated the appeal of the assessee on merit but simply dismissed the appeal of the assessee holding that the assessee opted for Vivad se Vishwas Scheme 2020 and on pursuant to the assessee’s application to withdraw the appeal, the appeal treated as dismissed for statistical purpose. On perusal

Imperial Consultants and Securities Ltd, Mumbai vs. Commissioner of Income Tax (Appeals) (NFAC), Delhi

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am आयकरअपीलसं./ I.T.A. No. 693/Mum/2022 (ननधधारणवर्ा / Assessment Year: 2013-14) Cit(A), National Imperial Consultants Faceless Appeal & Securities Ltd. बनाम/ 202, United Business Centre, Delhi Vs. Park, Wagle Industrial Estate, Thane-400 605 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aaepj7836R (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By : Shri Ganesh Rajgopalan Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Sanjay V. Deshmukh, Ld. Dr सुनवधईकीतधरीख/ : 03.08.2022 Date Of Hearing घोर्णधकीतधरीख / : 24.08.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 31.08.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi For The Quantum Of Assessment Passed U/S 143(3) For Ay 2013-14. 2

Mumbai/11332/2016-17 as infructuous and in dismissing the said appeal without noticing that Form 5 dated 18.03.2021 with Certificate No. 205985240130121 under the Vivad Se Vishwas Scheme related to a different appeal (i.e. Appeal No. CIT(A)13, Mumbai/10620/2016-17) for which an application was filed by the Appellant.” 3. Before ... Counsel for the assessee submitted that assessee-company had filed an application Vivad Se Vishwas Scheme ("VsV Scheme") on behalf of Paprika Media Private Limited ("PMPL") (PAN AADCP1909P) as the said company has merged with the assessee. He further submitted that the appeal was filed before the CIT (Appeals

Icici Bank Limited, Mumbai vs. The Dy.Comm.of Income Tax, Mumbai

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

submitted that the learned CIT(A) has dismissed the appeal of the assessee stating that the assessee has settled the issue under Vivad Se Vishwas Scheme 2020. The Learned AR submitted that the assessee has not filed application under Vivad Se Vishwas Scheme Act for the impugned assessment order/ order ... passed by the learned CIT(A). The Learned AR submitted that the assessee had filed an application under Vivad Se Vishwas Scheme Act in respect of its merged entity named Bank of Madura Limited and the said application has nothing to do with the impugned assessment order/order passed

Creative Ashtech Powr Projects P. Ltd., Mumbai vs. Asst. CIT-14(1)(2), Mumbai

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

Bench: Shri Baskaran B.R & Shri Pavan Kumar Gadalecreative Ashtech Power Vs. Acit – 14(1)(2) Projects Pvt Ltd., Aayakar Bhavan, 7Th Floor, Raheja Point I, M.K.Road, Opp Vakola Market, Mumbai – 400020. Nehru Road,Santacruz (E) Mumbai- 400055. Pan/Gir No. : Aadcd1054F Appellant .. Respondent Appellant By : Mr. Amit Khatiwala.Ar Respondent By : Mr. Ganesh Bare. Cit Dr Date Of Hearing 22.08.2022 Date Of Pronouncement 24.08.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Cit(A)- National Faceless Appeal Centre (Nfac), Delhi, Passed U/S 154 & 250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal:

Income Tax Act, 1961. The assessee has raised the following grounds of appeal: A. DISMISSAL OF APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020: Creative Ashtech Power Projects, Mumbai. 1. On the facts and in the circumstances of the case and in law, the Learned Commissioner of Income ... Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as CIT(A)] erred in dismissing the appeal as withdrawn under the Direct Tax Vivad se Vishwas Act, 2020 (VSV) on the basis of Certificate in Form 5 bearing reference number 2216451200200121dated 20.01.2021 issued by the Pr. Commissioner of Income

M/S Joy Packaging Pvt Ltd., Mumbai vs. ITO 10(2)(1), Mumbai

In the result appeal filed by the assessee is dismissed

when the appeal was called out. However, I noticed from the record that the assessee has settled the dispute under this appeal under Vivad Se Vishwas Act, 2020. In view of the above this appeal of the assessee does not require adjudication. Accordingly I dismiss the appeal of the assessee

Ksb Ltd. (Earlier Known As "Ksb Pumps Ltd."), Pune vs. The Dy CIT, National Faceless Assessment Centre (Nafac) Delhi, Mumbai

Bench: Shri Baskaran Br & Shri Kuldip Singhassessment Year: 2016-17

with notice of demand on 22 April 2021 without appreciating the fact that the Appellant had filed for dispute resolution under Direct Tax Vivad Se Vishwas Act, 2020 on 20 January2021, received Form 3 on 15 February 2021, paid the disputed taxes on 24 April 2021 and filed Form ... notice of this Bench by the assessee that during the assessment proceedings assessee company has opted to settle the dispute under Vivad Se Vishwas Scheme, 2020 (VSVS) and has paid the settled amount of tax due i.e. Rs.3,28,94,146/- as per form 4 available at page

Harmatsingh Keshaji Rao, Mumbai vs. Rajeev Kumar Singh, ITO- 17(1)(5), Mumbai

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13 Harmatsingh Keshaji Rao, Ito-17(1)(5), 60, Bapu Khote Cross Lane, Aayakar Bhavan, Opp. 2Nd Bhoiwada, Vs. Mumbai-400 007. Mumbai-400 003. Pan No. Adepr 3814 J Appellant Respondent

Counsel of the assessee submitted that At the outset, the Ld. Counsel of the assessee submitted that assessee has opted for Vivad Se Vishwas Scheme, 2020 and settled assessee has opted for Vivad Se Vishwas Scheme, 2020 and settled assessee has opted for Vivad Se Vishwas Scheme, 2020 and settled

Hemant Agarwal, Mumbai vs. ACIT, Circle 4, Thane

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2009-10 Shri Hemant Agarwal, Acit Circle-4, 9, Gokul Annexe, Agarwal Gardens Room No. 2, A Wing, Ashar It Phase Ii, Gokul Township, Bolinj, Vs. Park, Wagle Indl. Estate, Ambika Virar West, Nagar, Palghar-401303. Thane-400604. Pan No. Abapa 3617 J Appellant Respondent

that t, the Ld. Counsel of the assessee submitted that t, the Ld. Counsel of the assessee submitted that assessee has opted for Vivad Se Vishwas Scheme, 2020 and settled assessee has opted for Vivad Se Vishwas Scheme, 2020 and settled assessee has opted for Vivad Se Vishwas Scheme ... prescribed under has also filed Form Nos. 3, 4 & 5 prescribed under has also filed Form Nos. 3, 4 & 5 prescribed under the Vivad Se Vishwas Act, 2020. The relevant part the Vivad Se Vishwas Act, 2020. The relevant part of of Form No. 5 is reproduced as under: reproduced

Laxminarayan Agarwal, Mumbai vs. ACIT, Circle 4, Thane

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2009-10 Shri Laxminarayan Agarwal, Acit Circle-4, 9, Gokul Annexe, Agarwal Gardens Room No. 2, A Wing, Ashar It Phase Ii, Gokul Township, Bolinj, Vs. Park, Wagle Indl. Estate, Ambika Virar West, Nagar, Palghar-401303. Thane-400604. Pan No. Adlpa 8414 E Appellant Respondent

that outset, the Ld. Counsel of the assessee submitted that outset, the Ld. Counsel of the assessee submitted that assessee has opted for Vivad Se Vishwas Scheme, 2020 and settled assessee has opted for Vivad Se Vishwas Scheme, 2020 and settled assessee has opted for Vivad Se Vishwas Scheme ... unsel has also filed Form Nos. 3, 4 & 5 prescribed under unsel has also filed Form Nos. 3, 4 & 5 prescribed under the Vivad Se Vishwas Act, 2020. The relevant part the Vivad Se Vishwas Act, 2020. The relevant part of of Form No. 5 is reproduced as under: reproduced

Rambabu Agarwal, Mumbai vs. ACIT Circle 4, Thane

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2009-10 Shri Rambabu Agarwal, Acit Circle-4, 9, Gokul Annexe, Agarwal Gardens Room No. 2, A Wing, Ashar It Phase Ii, Gokul Township, Bolinj, Vs. Park, Wagle Indl. Estate, Ambika Virar West, Nagar, Palghar-401303. Thane-400604. Pan No. Abapa 3595 P Appellant Respondent

that t, the Ld. Counsel of the assessee submitted that t, the Ld. Counsel of the assessee submitted that assessee has opted for Vivad Se Vishwas Scheme, 2020 and settled assessee has opted for Vivad Se Vishwas Scheme, 2020 and settled assessee has opted for Vivad Se Vishwas Scheme ... prescribed under has also filed Form Nos. 3, 4 & 5 prescribed under has also filed Form Nos. 3, 4 & 5 prescribed under the Vivad Se Vishwas Act, 2020. The relevant part the Vivad Se Vishwas Act, 2020. The relevant part of of Form No. 5 is reproduced as under: reproduced

M/S. Standard Industries Ltd, Mumbai vs. ACIT (OSD), 3(3), Mumbai

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

digital signature. This fact has not been controverted by the Revenue before us. Later the assessee sought to settle the dispute by availing ‘Vivad Se Vishwas Scheme’ and preferred an application to the competent authority thereon. The said application was rejected by the department on the ground that no appeal

Big Synthetics Pvt. Ltd., Mumbai vs. DCIT- 4 (1)(3), Mumbai

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

assessee has filed a letter dated 12.7.2022, wherein it is stated that the assessee has settled its dispute under Vivad Se Vishwas Scheme, 2020. In effect, the assessee seeks to withdraw the appeal. 3. I heard learned DR. Since the assessee has settled its dispute under VSVS, the issues urged

Aadesh Commodities Pvt Ltd, Mumbai vs. Ld Assessing Officer, National Faceless Assesssment Centre, Mumbai

In the result, the appeal is allowed for statistical purposes in the terms indicated above

correctness of the ex- parteorder dated 11.05.2022, passed by the CIT(A) summarily on the presumption that the matter has been settledunder the Vivad se Vishwas Scheme 2020. 2. The short point made by the assessee in this appeal is that the order was passed without the issuance ... notice to the assessee and on the misconception that the matter has been settled under the Vivad se Vishwas Scheme 2020. It is pointed out that what was settled under the Vivad se Vishwas Scheme, was the dispute with respect to the original assessment dated 29.12.2016, but the present appellate

Carol Info Services Ltd., Mumbai vs. Asst CIT 15(1)(2), Mumbai

Appeal is dismissed as withdrawn

Appellant has made a request for withdrawal of the appeal having opted to settle the matter under the provisions of Direct Tax Vivad Se Vishwas Act, 2020 (hereinafter referred to as ‘the DTVSV Act’). In this regard, the Ld. Authorised Representative for the Appellant placed on record (a) declaration

Bhavna Automobiles Pvt. Ltd., Mumbai vs. DCIT -Cir- Panvel, Panvel

The appeal is treated as dismissed for statistical purposes

Bench: Shri Baskaran Br & Shri Kuldip Singhassessment Year: 2011-12

appellant had opted "VSV" for the appeal filed. It is to be noted that the appellant had opted for the "Direct Tax Vivad Se Vishwas Scheme" for penalty appeal against order u/s 271(1)(C) having (Appeal No. CIT(A), Surat-1/10053/2019-20 ... proceeded to dismiss the present appeal on the wrong premise that since the assessee has settled the issue under Vivad Se Vishwas Scheme the present appeal has become infructuous by returning following findings: “2. It is noted that the appellant opted for the Vivad Se Vishwas Scheme vide application dated

Hinduja Global Solution Limited, Mumbai vs. Commissioner of Income Tax (Appeal), NFAC (NFAC), Delhi

In the result the appeal is allowed for statistical purposes in the terms indicated above

filed by the Appellant against the rectification order under section 154 of the IT Act by stating that the Appellant has applied for Vivad Se Vishwas Scheme ('VSVS') - 2020 and that the Appellant has been issued granted Form 5 VSVS-2020 and hence the appeal has become in fructuous ... settled the dispute with regard to assessment year u/s. 143(3) of the Act for the assessment year 2013-14, under the Vivad Se Vishwas Scheme, the plea of the assesse is that so far as the dispute u/s. 154 of the Act is concerned it is not covered