“Vivad se Vishwas”

Prakash Dugar, Mumbai vs. ITO 18 (2)(5), Mumbai

In the result, this appeal by the assessee is disposed of by treating the same as withdrawn

Bench: Shri Shamim Yahya

assessment year 2014-15. 2. At the outset, it is noted that the assessee has opted for solution of dispute under the Vivad Se Vishwas Scheme, vide a letter submitted earlier 3. I note that in a similar situation, Hon'ble Madras High Court has in an appeal ... held as under :- “3. The learned counsel for the appellant/assessee, on instructions, submitted that the appellant/assessee intends to avail the benefit of Vivad Se Vishwas Scheme (‘VVS Scheme’ for brevity) and in this regard, the assessee is taking steps to file the application/declaration in Form

Mrs. Shalu Ajay Agarwal, Mumbai vs. ITO 19(3)(3), Mumbai

In the result, this appeal by the assessee is disposed of by treating the same as withdrawn

assessment year 2015-16. 2. At the outset, it is submitted that the assessee has opted for solution of dispute under the Vivad Se Vishwas Scheme. 3. I note that in a similar situation, Hon'ble Madras High Court has in an appeal in the case of M/s. Nannusamy Mohan ... held as under :- “3. The learned counsel for the appellant/assessee, on instructions, submitted that the appellant/assessee intends to avail the benefit of Vivad Se Vishwas Scheme (‘VVS Scheme’ for brevity) and in this regard, the assessee is taking steps to file the application/declaration in Form

Shri Kalyanji Bhagat by Jayantilal K. Bhagat L/H, Mumbai vs. Asstt. CIT-22(1), Mumbai

In the result, the appeals by the assessee is disposed of by treating the same as withdrawn

Bench: Shri Amarjit Singh, Jm & Shri S. Rifaur Rahman, Am

under: - “3. The learned counsel for the appellant / assessee, on instructions, submitted that the appellant / assessee intends to avail the benefit of Vivad Se Vishwas Scheme ('VVS Scheme' for brevity) and in this regard, the assessee is taking steps to file the application / declaration in Form ... decide the Substantial Questions of Law framed for consideration on account of certain subsequent developments. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto

Shri Kalyanji Bhagat by Jayantilal K. Bhagat L/H, Mmubai vs. Asstt. CIT-22(1), Mumbai

In the result, the appeals by the assessee is disposed of by treating the same as withdrawn

Bench: Shri Amarjit Singh, Jm & Shri S. Rifaur Rahman, Am

under: - “3. The learned counsel for the appellant / assessee, on instructions, submitted that the appellant / assessee intends to avail the benefit of Vivad Se Vishwas Scheme ('VVS Scheme' for brevity) and in this regard, the assessee is taking steps to file the application / declaration in Form ... decide the Substantial Questions of Law framed for consideration on account of certain subsequent developments. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto

Shri Kalyanji Bhagat by Jayantilal K. Bhagat L/H, Mumbai vs. Asstt. CIT-22(1), Mumbai

In the result, the appeals by the assessee is disposed of by treating the same as withdrawn

Bench: Shri Amarjit Singh, Jm & Shri S. Rifaur Rahman, Am

under: - “3. The learned counsel for the appellant / assessee, on instructions, submitted that the appellant / assessee intends to avail the benefit of Vivad Se Vishwas Scheme ('VVS Scheme' for brevity) and in this regard, the assessee is taking steps to file the application / declaration in Form ... decide the Substantial Questions of Law framed for consideration on account of certain subsequent developments. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto

Shri Kalyanji Bhagat by Jayantilal K. Bhagat L/H, Mumbai vs. Asstt. CIT-22(1), Mumbai

In the result, the appeals by the assessee is disposed of by treating the same as withdrawn

Bench: Shri Amarjit Singh, Jm & Shri S. Rifaur Rahman, Am

under: - “3. The learned counsel for the appellant / assessee, on instructions, submitted that the appellant / assessee intends to avail the benefit of Vivad Se Vishwas Scheme ('VVS Scheme' for brevity) and in this regard, the assessee is taking steps to file the application / declaration in Form ... decide the Substantial Questions of Law framed for consideration on account of certain subsequent developments. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto

Shri Kalyanji Bhagat by Jayantilal K. Bhagat L/H, Mumbai vs. Asstt. CIT-22(1), Mumbai

In the result, the appeals by the assessee is disposed of by treating the same as withdrawn

Bench: Shri Amarjit Singh, Jm & Shri S. Rifaur Rahman, Am

under: - “3. The learned counsel for the appellant / assessee, on instructions, submitted that the appellant / assessee intends to avail the benefit of Vivad Se Vishwas Scheme ('VVS Scheme' for brevity) and in this regard, the assessee is taking steps to file the application / declaration in Form ... decide the Substantial Questions of Law framed for consideration on account of certain subsequent developments. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto

Shri Kalyanji Bhagat by Jayantilal K. Bhagat L/H, Mumbai vs. Asstt. CIT-22(1), Mumbai

In the result, the appeals by the assessee is disposed of by treating the same as withdrawn

Bench: Shri Amarjit Singh, Jm & Shri S. Rifaur Rahman, Am

under: - “3. The learned counsel for the appellant / assessee, on instructions, submitted that the appellant / assessee intends to avail the benefit of Vivad Se Vishwas Scheme ('VVS Scheme' for brevity) and in this regard, the assessee is taking steps to file the application / declaration in Form ... decide the Substantial Questions of Law framed for consideration on account of certain subsequent developments. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto

Shri Kalyanji Bhagat by Jayantilal K. Bhagat L/H, Mumbai vs. Asstt. CIT-22(1), Mumbai

In the result, the appeals by the assessee is disposed of by treating the same as withdrawn

Bench: Shri Amarjit Singh, Jm & Shri S. Rifaur Rahman, Am

under: - “3. The learned counsel for the appellant / assessee, on instructions, submitted that the appellant / assessee intends to avail the benefit of Vivad Se Vishwas Scheme ('VVS Scheme' for brevity) and in this regard, the assessee is taking steps to file the application / declaration in Form ... decide the Substantial Questions of Law framed for consideration on account of certain subsequent developments. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto

Shri Kalyanji Bhagat by Jayantilal K. Bhagat L/H, Mumbai vs. Asstt. CIT-22(1), Mumbai

In the result, the appeals by the assessee is disposed of by treating the same as withdrawn

Bench: Shri Amarjit Singh, Jm & Shri S. Rifaur Rahman, Am

under: - “3. The learned counsel for the appellant / assessee, on instructions, submitted that the appellant / assessee intends to avail the benefit of Vivad Se Vishwas Scheme ('VVS Scheme' for brevity) and in this regard, the assessee is taking steps to file the application / declaration in Form ... decide the Substantial Questions of Law framed for consideration on account of certain subsequent developments. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto

Shri Kalyanji Bhagat by Jayantilal K. Bhagat L/H, Mumbai vs. Asstt. CIT-22(1), Mumbai

In the result, the appeals by the assessee is disposed of by treating the same as withdrawn

Bench: Shri Amarjit Singh, Jm & Shri S. Rifaur Rahman, Am

under: - “3. The learned counsel for the appellant / assessee, on instructions, submitted that the appellant / assessee intends to avail the benefit of Vivad Se Vishwas Scheme ('VVS Scheme' for brevity) and in this regard, the assessee is taking steps to file the application / declaration in Form ... decide the Substantial Questions of Law framed for consideration on account of certain subsequent developments. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto

Kalyanji G Bhagat, Mumbai vs. ACIT-21(2), Mumbai

In the result, the appeals by the assessee is disposed of by treating the same as withdrawn

Bench: Shri Amarjit Singh, Jm & Shri S. Rifaur Rahman, Am

under: - “3. The learned counsel for the appellant / assessee, on instructions, submitted that the appellant / assessee intends to avail the benefit of Vivad Se Vishwas Scheme ('VVS Scheme' for brevity) and in this regard, the assessee is taking steps to file the application / declaration in Form ... decide the Substantial Questions of Law framed for consideration on account of certain subsequent developments. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto

Hemant Kumar Ruia, Mumbai vs. ACIT-18(1), Mumbai

In the result, appeal by the assessee stands partly allowed

Bench: Proceeding To Make Disallowance Under Rule 8D2((Ii) & (Iii)Of I.T. Rules, 1962. 1.2 In So Doing The Ld Cit (A'S) Did Not Follow The Principle Laid Down By The Apex Court In The Case Of Maxopp Investment Ltd. (2018) 91 Taxman.Com 154 (Sc) Of Apportionment Of Expenditure Between Income Liable To Tax & Income Which Is Exempt. 1.3 The Ld. Cit (A'S) Erred In Upholding The Decision Of Ao That Interest On Public Provident Fund Was Liable To Be Considered For The Purpose Of Computing Disallowance U/S 14Aof The Act. 1.4 In Any Event Of The Matter The Ld. Cit (A'S) Ought To Have Restricted The Disallowance To The Extent Of Rs. 62,977/- Being Dividend Received On Shares Held As Stock In Trade.

this case the ITAT had earlier passed an ex-parte order in which it was noted that the assessee proposed to go for Vivad se Vishwas Scheme. Hence, assessee’s appeal was treated as dismissed vide order dated 8.2.2021. However, subsequently, assessee requested to recall the said order

Mr. Pratapchand P. Purohit, Mumbai vs. ITO -19(2) (5), Mumbai

Bench: Shri Kuldip Singh & Shri Om Prakash Kantassessment Year: 2012-13 Mr. Pratapchand P. Income Tax Officer- Purohit, 19(2)(5), Shop No.1, 25, Khambata Matru Mandir, Vs. Lane, Tardeo Road, Khetwadi Back Road, Mumbai – 400007 Mumbai – 400 004 Pan: Aabpp3598B (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri R.A. Dhyani, Sr. Ā.R. Date Of Hearing : 30 . 03 . 2022 Date Of Pronouncement : 29 . 04 . 2022 O R D E R Per : Kuldip Singh: The Appellant, Mr. Pradeepchand P. Purohit (Hereinafter Referred To As ‘The Assessee’) By Filing The Present Appeal, Sought To Set Aside The Impugned Order Dated 26.08.2021 Passed By Commissioner Of Income Tax (Appeals) [Hereinafter Referred To As The Cit(A)] Qua The Assessment Year 2012-13 On The Grounds Inter Alia That :-

referred to as the CIT(A)) erred in dismissing the appeal of the appellant on the ground that the appellant has opted for Vivad Se Vishwas Scheme. The appellant contends that on the facts and in the circumstances of the case and in law, the CIT(A) ought ... have dismissed the appeal inasmuch as the appellant has not filed any application under the Vivad Se Vishwas Scheme in respect of the appeal under reference. The appellant further, contends that the application dated 28th December, 2020 under Vivad Se Vishwas Scheme mentioned by the CIT(A) in his impugned

Nagothane Byapari Sahakari Patsanstha Maryadit, Raigarh vs. Pr. CIT-1, Thane

Bench: Shri Shamim Yahya & Shri Rahul Chaudharyआयकर अपील सं/ I.T.A. No. 1011/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) Nagothane Vyapari Sahakari बिधम/ Principal Commissioner Of Patsanstha Maryadit, Income Tax Vs. Bazerpeth Nagothane, Thane-1 Raigarh - 402106 Pan : Aaaan4367N (अपीलाथी /Appellant) : (प्रत्यथी) / Respondent) Assessee By: Shri Rajiv Khandelwal (Ar) Revenue By: Shri A.K. Kardam (Cit Dr) सुनवाई की तारीख / Date Of Hearing : 08.02.2022 घोषणा की तारीख /Date Of Pronouncement : 29.03.2022

Appeals) [hereinafter referred to as „the CIT(A‟)]. However, during the pendency of the aforesaid appeal, the Appellant opted for Direct Tax Vivad Se Vishwas Scheme. The application 2 ITA. No. 1011/Mum/2021 A.Y. 2016-17 filed by the appellant under the said scheme was approved - Form No. 3 was received ... neither being erroneous nor prejudicial to interest of Revenue and, secondly, for the reason that the appellant having had opted for Direct Tax Vivad Se Vishwas Scheme for the relevant assessment year. 8. The Learned Authorised Representative of the Appellant (hereinafter referred to as „the Ld. AR‟) submitted that order

M/S Rohini Enterprises, Mumbai vs. ITO-17(3)(2), Mumbai

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

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm M/S Rohini Enterprises The Income Tax Officer, 611, Tulsiani Chambers Ward 17(3)(2), Mumbai Nariman Point, Aayakar Bhavan, Vs. Mumbai-400 020 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aalfr8646N

Mumbai, dated 01.02.2019. At the time of hearing, assessee filed the letter dated 17 March 2022 stating that assessee has opted for Vivad Se Vishwas Scheme-2020 in this appeal and therefore, the same may be treated as withdrawn. 02. The learned Departmental Representative did not raise any objection ... assessee and find that assessee has filed an application for settlement of dispute involved in this appeal for Assessment Year 2013-14 under Vivad Se Vishwas Act, 2020, the direct Tax Act consequent to that from No. 5 has also been issued on 31 October 2021. In view

M/S Govindram & Co., Mumbai vs. Asst. CIT 17(1), Mumbai

In the result, the appeal for Assessment Year 2010-11 is also dismissed

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

time of hearing, the assessee has submitted a letter dated 14th March, 2022 stating that assessee has availed the benefit of Vivad Se Vishwas Act, 2020 and have been issued form No.3 on 8th February, 2021 and therefore, assessee withdraw the appeal. 03. The learned DR did not raise ... fact that these are bogus donation and for immediately preceding year for Assessment Year 2009-10, the assessee itself has gone in Vivad Se Vishwas Scheme-2020. He therefore, submitted that the order passed by the learned CIT(A) deserve to be upheld. He also stated that in some

M/S Govindram & Co., Mumbai vs. Asst. CIT 17(1), Mumbai

In the result, the appeal for Assessment Year 2010-11 is also dismissed

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

time of hearing, the assessee has submitted a letter dated 14th March, 2022 stating that assessee has availed the benefit of Vivad Se Vishwas Act, 2020 and have been issued form No.3 on 8th February, 2021 and therefore, assessee withdraw the appeal. 03. The learned DR did not raise ... fact that these are bogus donation and for immediately preceding year for Assessment Year 2009-10, the assessee itself has gone in Vivad Se Vishwas Scheme-2020. He therefore, submitted that the order passed by the learned CIT(A) deserve to be upheld. He also stated that in some

Shri Siddharth Deepak Thakur, Mumbai vs. ACIT, Circle-4, Thane

In the result, the appeal of the assessee is dismissed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm The Asst. Commissioner Of Shri Siddharth Deepak Thakur Income Tax, Circle-4, Thane, 01, Thakur Niwas, Chattrapati Room No.2, A Wing, Ashar It Shivaji Marg, Virar (West), Park, Road No. 16Z, Wagle Vs. Mumbai-401303 Indl. Estate, Ambika Nagar, Thane-400 604 (Appellant) (Respondent) Pan No. Adwpt0259P Assessee By : None Department By : Shri Hoshang B. Irani, Dr Date Of Hearing: 10.03.2022 Date Of Pronouncement : 21.3.2022

learned Assessing Officer brought to the notice that on 10th March, 2022, the assessee has submitted a letter where he has opted for Vivad se Vishwas scheme, 2020 and also been issued form Shri Siddharth Deepak Thakur; AY 14-15 No.3 and therefore the appeal filed by the assessee ... submitted by the Authorised Representative of the assessee that the dispute involved in this appeal has been settled under direct tax Vivad Se Vishwas Act, 2020. Therefore, the appeal of the assessee may be treated as withdrawn and dismissed. In view of the above request of the assessee, the appeal

Afton Chemical India Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle-9(1)(1), Mumbai

In the result, the appeal is dismissed

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2013-14 Afton Chemicals India Private Deputy Commissioner Of Income Limited, Vs. Tax, Circle-9(1)(1), Lotus Corporate Park, 7Th Floor, A 2Nd Floor, Aayakar Bhavan, M.K. Wing, Ram Mandir Lane, Off. W.E. Road, Highway, Goregaon (E), Mumbai-400020. Mumbai-400063. Pan No. Aahca 6067 H Appellant Respondent

outset, the Ld. counsel of the assessee Afton Chemicals India Pvt. Ltd. 2 submitted that assessee has opted the Direct Tax Vivad Se Vishwas Scheme for settlement of Income Tax Dispute related to the captioned appeal. In view of the dispute settled under Vivad Se Vishwas Act, 2020, the assessee ... Representative (DR) was not having objection against the withdrawal of appeal of the assessee. 3. As the dispute has already been settled under Vivad Se Vishwas Scheme and Form No.-5 prescribed under the Scheme for full and final settlement of the tax arrears has been issued and therefore, assessee