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“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

Judgments citing direct tax vivad se vishwas

Sikkim Distilleries Limited, East Sikkim vs. D.C.I.T. (TDS), Circle - 5, Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1047/KOL/2024[2013-2014]Status: DisposedITAT Kolkata26 Aug 2024AY 2013-2014

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

appeals were dismissed by the Hon’ble CIT(A) under a mistaken impression that the appealshave been settled under the Direct Tax Vivad se Vishwas Act, 2020. 4. That the earlier counsel, CA Mohit Tyagi, who was looking after the taxes of the Company, under a mistaken belief had advised ... referred to as ld. 'CIT(A)'] in dismissing all 12 appeals on the ground that the appellant had allegedly filed petition under Direct Tax Vivad Se Vishwas Act, 2020 (in short ‘DTVSVA’). It appears that the ld. CIT(A) was persuaded by a certificate in Form-5 issued

Sikkim Distilleries Limited, East Sikkim vs. D.C.I.T., Circle - 5, Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1046/KOL/2024[2013-2014]Status: DisposedITAT Kolkata26 Aug 2024AY 2013-2014

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

appeals were dismissed by the Hon’ble CIT(A) under a mistaken impression that the appealshave been settled under the Direct Tax Vivad se Vishwas Act, 2020. 4. That the earlier counsel, CA Mohit Tyagi, who was looking after the taxes of the Company, under a mistaken belief had advised ... referred to as ld. 'CIT(A)'] in dismissing all 12 appeals on the ground that the appellant had allegedly filed petition under Direct Tax Vivad Se Vishwas Act, 2020 (in short ‘DTVSVA’). It appears that the ld. CIT(A) was persuaded by a certificate in Form-5 issued

Sikkim Distilleries Limited, East Sikkim vs. D.C.I.T. (TDS), Circle - 5, Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1045/KOL/2024[2012-2013]Status: DisposedITAT Kolkata26 Aug 2024AY 2012-2013

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

appeals were dismissed by the Hon’ble CIT(A) under a mistaken impression that the appealshave been settled under the Direct Tax Vivad se Vishwas Act, 2020. 4. That the earlier counsel, CA Mohit Tyagi, who was looking after the taxes of the Company, under a mistaken belief had advised ... referred to as ld. 'CIT(A)'] in dismissing all 12 appeals on the ground that the appellant had allegedly filed petition under Direct Tax Vivad Se Vishwas Act, 2020 (in short ‘DTVSVA’). It appears that the ld. CIT(A) was persuaded by a certificate in Form-5 issued

Sikkim Distilleries Limited, Rangpo, East Sikkim vs. DCIT (TDS), Circle - 5, Gangtok

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1044/KOL/2024[2012-2013]Status: DisposedITAT Kolkata26 Aug 2024AY 2012-2013

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

appeals were dismissed by the Hon’ble CIT(A) under a mistaken impression that the appealshave been settled under the Direct Tax Vivad se Vishwas Act, 2020. 4. That the earlier counsel, CA Mohit Tyagi, who was looking after the taxes of the Company, under a mistaken belief had advised ... referred to as ld. 'CIT(A)'] in dismissing all 12 appeals on the ground that the appellant had allegedly filed petition under Direct Tax Vivad Se Vishwas Act, 2020 (in short ‘DTVSVA’). It appears that the ld. CIT(A) was persuaded by a certificate in Form-5 issued

Spykar Lifestyles Pvt. Ltd, Mumbai vs. DCIT, Circle-13(2)(1), Mumbai

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

ITA 792/MUM/2024[2009-10]Status: DisposedITAT Mumbai14 Aug 2024AY 2009-10

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhan

For Appellant: Shri Prateek Jha & Dr. Prayag JhaFor Respondent: Shri Ashok Kumar Ambastha, Sr.DR
Section 142(1)Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 4(2)

assessee was dismissed, having become infructuous, holding that the appeal is deemed to have been withdrawn u/s 4(2) of the Direct Tax Vivad se Vishwas Act, 2020. Aggrieved by the said order, the assessee is in appeal before us and raised following grounds of appeal:- 1. “The Ld Additional/JCIT ... certificate provided by the designated authority determining amount payable to settle the dispute. As per section 4(2) of the Direct Tax Vivad se Vishwas Act, 2020, the appeal is deemed to have been withdrawn if Form-3 is issued to the appellant. The relevant sections

Kuthuparamba Co-Operative Urban Bank Ltd, Kuthuparamba vs. ITO, Ward-2, Kannur

Appeal is dismissed as withdrawn in the light of the above

ITA 877/COCH/2023[2015-2016]Status: DisposedITAT Cochin12 Aug 2024AY 2015-2016

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhassessment Year: 2015-2016

For Appellant: ------ None ------For Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 246Section 250

appellant under clause 4 of proviso to section 246(a) of the IT Act. 2. The appellant has opted for Direct Tax Vivad Se Vishwas Scheme, 2020 and Form-3 dated 11/11/2020 has been issued to the appellant. Once Form -3 is issued the appeal is deemed to be withdrawn ... provisions of Direct Tax Vivad Se Vishwas Scheme, 2020. 3. The present appeal is dismissed as withdrawn in the light of the above.” 3. Learned DR fails to dispute that the assessee herein has been denied the right to get the appeal adjudicated by the lower appellate authority despite

Pooja Ganesh Borhade, Mumbai vs. Joint Commissioner of Income Tax Rang-2 Kalyan, Mumbai

The appeal is allowed

ITA 4860/MUM/2023[2015-16]Status: DisposedITAT Mumbai29 Jul 2024AY 2015-16

Bench: Shri Pavan Kumar Gadale (Jm) & Shri Omkareshwar Chidara (Am)

Section 133(6)Section 143(3)Section 250Section 269TSection 271E

with appeal proceedings, on advice of our legal counsel decided to opt for the Vivad Se Vishwas scheme as envisaged under The Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV) and accordingly I had filed Form 1 & 2 dated 31-01-2021. 4 Pooja Ganesh Borhade f) Subsequently I received

DCIT Central Circle-27, New Delhi vs. Vss Sales (Prop. Gaurav Jain), Ghaziabad

Accordingly, the grounds raised by the revenue have no merit and are hereby dismissed

ITA 1271/DEL/2020[2011-12]Status: DisposedITAT Delhi27 Jun 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2011-12 Dcit, Vs Vss Sales (Prop. Gaurav Jain), Central Circle-27, 11/28, Raj Nagar, New Delhi. Ghaziabad, Uttar Pradesh – 201 002. Pan: Aaypt1709K (Appellant) (Respondent) Assessee By : Shri R.S. Singhvi, Ca & Shri Satyajeet Goel, Advocate Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 07.06.2024 Date Of Pronouncement : 27.06.2024

For Appellant: Shri R.S. Singhvi, CA &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 133ASection 147Section 148Section 250Section 69A

assessee as well as the assessing officer had filed appeal before the Tribunal. However, the assessee settled its appeal under Direct Tax Vivad Se Vishwas Scheme (DTVSV) and accordingly, the appeal filed by the assessee was allowed to be withdrawn by order dated 22/01/2021 in ITA No. 615/Del/20

Pramod Dhanaji Patil Represented by Legar Heir Nirmala Patil, Navi Mumbai vs. Income Tax Officer Ward 28(2)(4) Mumbai, Mumbai

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

ITA 249/MUM/2024[2011-12]Status: DisposedITAT Mumbai21 Jun 2024AY 2011-12

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary, Pramod Dhanaji Patil Vs. Income Tax Officer, House No. 178, Kaulali Ward-28(2)(4) Ghansoli, Navi Mumbai Navi Mumbai 400701 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Alnpp8443Q Appellant .. Respondent

For Appellant: Satyaprakash SinghFor Respondent: H.M. Bhatt
Section 139Section 144Section 147Section 148Section 250Section 69A

Indore has erred in observing that the appeal of the Appellant has become infructuous upon the filing of Form No.3 under Direct Tax Vivad se Vishwas Act, 2020 as no Form no.5 was filed by the Appellant or issue by the designated authority P a g e | 2 Pramod Dhanaji

Anil Rajaram Buchde, Pune vs. Assistant Commissioner of Income Tax, Circle-2, Pune

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

ITA 271/PUN/2024[2014-15]Status: HeardITAT Pune11 Jun 2024AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.271/Pun/2024 िनधा"रण वष" / Assessment Year : 2014-15 Anil Rajaram Buchde, V The Assistant Ap Marunji, S.No.32, Tal. S Commissioner Of Income Mulshi, Near Kirti Classique, Tax, Circle-2, Pune. Pune – 411057. Pan: Bhkpb4666F Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Shri Arvind Desai – Dr Date Of Hearing 11/06/2024 Date Of Pronouncement /06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income-Tax(Appeals)[Nfac] Dated 19.12.2023 For The A.Y.2014-15. The Assessee Has Raised Following Grounds Of Appeal : “1. On Facts & Circumstances Prevailing In The Case & As Per Provisions & Scheme Of The Act, It Be Held That The Order Passed By First Appellate Authority, Without Providing Any Opportunity Of Being Heard, Is In Violation Of Principles Of Natural Justice & Also In Violation Of The Express Directions Issued By The Hon'Ble Income-Tax Anil Rajaram Buchde [A]

Section 143(3)Section 154Section 250(6)

assessee’s 2 Anil Rajaram Buchde [A] rectification pleadings thereby holding that he had already taken recourse to the settlement under the Direct Tax Vivad se Vishwas Scheme 2020 instead having adjudicated the corresponding issues on merits. He next submitted that the assessee’s limited prayer at this stage seeks ... discussion has nowhere established the clear cut nexus between the assessee’s alleged settlement petition dealing with the very issue under the Direct Tax Vivad se Vishwas Scheme 2020 vis-à- vis relief claimed u/sec.154 rectification before us. We wish to clarify that the assessee’s stand before

Gtl Infrastructure Limited, Mumbai vs. Commissioner of Income Tax (Appeal)-NFAC, Mumbai

In the result, the appeal for AY 2016-17 & 2017-18 are allowed for statistical purposes

ITA 781/MUM/2024[2017-18]Status: DisposedITAT Mumbai10 Jun 2024AY 2017-18

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

Section 115JSection 143(3)Section 147Section 148Section 4(2)Section 5

dismissing the appeal on the ground that the assessee has filed declaration under 2 ITA No. 780 & 781/Mum 2024- GTL Infrastructure Ltd. Direct Tax Vivad se Vishwas Act, 2020 (VSVS) for the impugned assessment years. 2. The assessee is a company engaged in the business of providing shareable infrastructure facilities ... dismissed the appeal as withdrawn by holding that – “2. During the course of appeal proceedings, the appellant submitted an application under the Direct Tax Vivad Se Vishwas Act, 2020 to adopt the scheme before the Designated Authority. i.e. Pr. Commissioner of Income Tax, Mumbai- 3. 2.1 In view of Section

Gtl Infrastructure Limited, Mumbai vs. Commissioner of Income-Tax (Appeals)-NFAC, Mumbai

In the result, the appeal for AY 2016-17 & 2017-18 are allowed for statistical purposes

ITA 780/MUM/2024[2016-17]Status: DisposedITAT Mumbai10 Jun 2024AY 2016-17

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

Section 115JSection 143(3)Section 147Section 148Section 4(2)Section 5

dismissing the appeal on the ground that the assessee has filed declaration under 2 ITA No. 780 & 781/Mum 2024- GTL Infrastructure Ltd. Direct Tax Vivad se Vishwas Act, 2020 (VSVS) for the impugned assessment years. 2. The assessee is a company engaged in the business of providing shareable infrastructure facilities ... dismissed the appeal as withdrawn by holding that – “2. During the course of appeal proceedings, the appellant submitted an application under the Direct Tax Vivad Se Vishwas Act, 2020 to adopt the scheme before the Designated Authority. i.e. Pr. Commissioner of Income Tax, Mumbai- 3. 2.1 In view of Section

Deputy Commissioner of Income Tax, Circle-1(1), New Delhi, Delhi vs. Adm Agro Industries India Pvt Ltd, Mumbai

In the result, appeals of the Revenue are allowed for

ITA 105/DEL/2024[2015-16]Status: DisposedITAT Delhi30 May 2024AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singhआ.अ.सं/.I.T.A Nos.104 & 105/Del/2024 िनधा"रणवष"/Assessment Years:2013-14 & 2015-16 बनाम Deputy Commissioner Of Adm Agro Industries India P. Income Tax, Vs. Ltd., Circle 1(1), Kaledonia (Hdil Building), Room No.153A, C.R. Building, Level 78, Wing Office No.4A, I.P. Estate, New Delhi. Sahar Road, Opp. Vijay Nagar, Housing Society, Andheri East, Mumbai, Maharashtra. Pan No.Aahca6993E अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147

ground that the Ld.CIT(A) erred in dismissing the appeals of the assessee as infructuous as per clause 4(2) of the Direct Tax Vivad se Vishwas Scheme (VSVS) Act, 2020 ignoring the fact that the order passed u/s 147 r.w.s. 142(1) of the Act was not settled under

Deputy Commissioner of Income Tax, Delhi vs. Adm Agro Industries India Pvt Ltd, Mumbai

In the result, appeals of the Revenue are allowed for

ITA 104/DEL/2024[2013-14]Status: DisposedITAT Delhi30 May 2024AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singhआ.अ.सं/.I.T.A Nos.104 & 105/Del/2024 िनधा"रणवष"/Assessment Years:2013-14 & 2015-16 बनाम Deputy Commissioner Of Adm Agro Industries India P. Income Tax, Vs. Ltd., Circle 1(1), Kaledonia (Hdil Building), Room No.153A, C.R. Building, Level 78, Wing Office No.4A, I.P. Estate, New Delhi. Sahar Road, Opp. Vijay Nagar, Housing Society, Andheri East, Mumbai, Maharashtra. Pan No.Aahca6993E अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147

ground that the Ld.CIT(A) erred in dismissing the appeals of the assessee as infructuous as per clause 4(2) of the Direct Tax Vivad se Vishwas Scheme (VSVS) Act, 2020 ignoring the fact that the order passed u/s 147 r.w.s. 142(1) of the Act was not settled under

Income Tax Officer-42(1)(2), Mumbai, Kautilya Bhawan vs. Dheeraj Babulal Shah, Mumbai

In the result, appeal of the assessee is allowed

ITA 3320/MUM/2023[2012-13]Status: DisposedITAT Mumbai27 May 2024AY 2012-13

Bench: Shri Narender Kumar Choudhry, Judicialmember & Shri Girish Agrawalassessment Year: 2012-13

For Appellant: Shri Rajkumar Singh, CAFor Respondent: Smt. Mahita Nair,Sr. DR
Section 143(3)Section 147Section 148Section 263Section 69Section 69ASection 69C

assessee before the ld. CIT(A). During the pendency of this appeal, assessee opted to settle the dispute under ‘The Direct Tax Vivad se Vishwas Act, 2020’, for which final certificate in form no.5 was issued. 4. Subsequently, case of the assessee was taken up for revisionary proceedings u/s.263

Indian Oil Corporation Ltd., Mumbai vs. Addl. CIT - 10 (1), Mumbai

In the result, cross objection filed by the assessee is dismissed

ITA 6025/MUM/2016[2011-12]Status: DisposedITAT Mumbai22 May 2024AY 2011-12

Bench: Shri Narendra Kumar Billaiya, Hon'Bleand

Section 42(1)(a)Section 80Section 80I

grounds in its appeal: - "LL. The AO ought to be directed to give reliefs arising on account of settlement of disputes under Direct Tax Vivad Se Vishwas Act, 2020 ["VsV] for AY 2004-05 to 2010-11 in respect of following issues: a. Treatment of enabling expenses and expenses ... assessee, facts on record show that for the A.Y. 2004-05 to 2010-11 the assessee has settled the dispute under the direct tax Vivad Se Vishwas Act, 2020. The assessee has accepted the treatment of certain expenditure as capital expenditure and certain receipts as capital receipts. Therefore

DCIT - 14(2)(1), Mumbai vs. Indian Oil Corporation Pvt. Ltd., Mumbai

In the result, cross objection filed by the assessee is dismissed

ITA 5979/MUM/2016[2011-12]Status: DisposedITAT Mumbai22 May 2024AY 2011-12

Bench: Shri Narendra Kumar Billaiya, Hon'Bleand

Section 42(1)(a)Section 80Section 80I

grounds in its appeal: - "LL. The AO ought to be directed to give reliefs arising on account of settlement of disputes under Direct Tax Vivad Se Vishwas Act, 2020 ["VsV] for AY 2004-05 to 2010-11 in respect of following issues: a. Treatment of enabling expenses and expenses ... assessee, facts on record show that for the A.Y. 2004-05 to 2010-11 the assessee has settled the dispute under the direct tax Vivad Se Vishwas Act, 2020. The assessee has accepted the treatment of certain expenditure as capital expenditure and certain receipts as capital receipts. Therefore

Compagnie Ibm France, Bangalore vs. Deputy Commissioner of Income-Tax, International Taxation-Circle-1(2), Bangalore

ITA 546/BANG/2024[2015-16]Status: DisposedITAT Bangalore20 May 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

Section 271

stage of assessment proceedings. Parallelly, IBM India Private Limited (“IBM India") had also opted for the settlement option under the Direct Tax Vivad Se Vishwas Act, 2020 (“VsV”) to settle the pending litigations with Page 6 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024

Orbit Financial Capital, Mumbai vs. ACIT-19 (2), Mumbai

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

ITA 271/MUM/2024[2014-15]Status: DisposedITAT Mumbai14 May 2024AY 2014-15

Bench: the Ld. CIT(A) on 17/01/2017, which was I.T.A. No. 271/Mum/2024

Section 143(3)Section 250Section 5(1)Section 69C

dismissing the appeal of the appellant and considered the appeal as deemed to be withdrawn by misinterpreting the provisions of the Direct Tax Vivad Se Vishwas Scheme Act, 2020. 2 I.T.A. No. 271/Mum/2024 Orbit Financial Capital 2. The Ld. Commissioner of Income Tax Appeal-NFAC erred in dismissing the appeal

DCIT, New Delhi vs. M/S. Genpact India, Gurgaon

The appeal of the assessee is partly allowed and appeal of the

ITA 4251/DEL/2016[2011-12]Status: DisposedITAT Delhi29 Apr 2024AY 2011-12

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Usassessment Year: 2011-12

Section 10ASection 143(3)

fairly submitted that all litigations that arose from A.Y. 2002-03 to A.Y. 2010-11 had been settled by the assessee under Direct Tax Vivad Se Vishwas Scheme, 2020. He drew the attention of the Bench to Explanation given in Section 5(3) of Vivad Se Vishwas