“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

Judgments citing direct tax vivad se vishwas

Anu Bhatia, Gurgaon vs. DCIT Circle-71(1), New Delhi

In the result, the appeal is dismissed

ITA 4018/DEL/2019[2012-13]Status: DisposedITAT Delhi26 May 2023AY 2012-13

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2012-13

hearing, learned Authorized Representative of the assessee submitted that the dispute arising in the appeal has been 2 settled under the Direct Tax Vivad Se Vishwas (VSV) Act, 2020. Thus, on instructions, she sought permission to withdraw the appeal. 3. Learned Departmental Representative has no objection to withdrawal ... appeal. 4. Having heard the parties, we find, accepting assessee’s declaration under the Direct Tax Vivad Se Vishwas (VSV) Act, 2020, the competent authority has issued Form 5 on 16.11.2021. Thus, the dispute arising in the present appeal, for all practical purposes, stands resolved. Hence, we permit the assessee

Interglobe Air Transport, New Delhi vs. ACIT, Circle-10(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 245/DEL/2023[2017-18]Status: DisposedITAT Delhi23 May 2023AY 2017-18

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Ms. Somya Jain, ARFor Respondent: Sh. R. S. Yadav, Sr. DR

Section 143(1)Section 143(3)Section 154

acknowledgement number 291673121150120. 6. In the interregnum, while the said appeal was pending before the ld. CIT(A), the CBDT introduced the Direct Tax Vivad se Vishwas Act, 2020 (‘VsV Act’) providing taxpayer’s with a one-time chance of settlement of their pending litigation. Accordingly, the applicant settled

Sahara Pure Eatables Corporation Ltd, Mumbai vs. Pr CIT, Mumbai-3, New Delhi

In the result, the appeal is allowed for statistical purposes

ITA 2547/DEL/2022[2015-16]Status: DisposedITAT Delhi16 May 2023AY 2015-16

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

appeal by treating it as infructuous, assuming that the assessee has opted to settle the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. However, it is the case of the assessee that the first appellate authority has completely misconceived the facts

ACIT.Commissioner of Income Tax, Range 10(1), Mumbai vs. M/S Tata Consultancy Services Ltd (Successor Company to M/S Cmc Limited), Mumbai

Accordingly the same is dismissed

ITA 6824/MUM/2011[2007-08]Status: DisposedITAT Mumbai03 May 2023AY 2007-08

Bench: Shri Aby T.Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/I.T.A.No.6824/Mum/2011 (निर्धारणवर्ा/Assessment Year:2007-08) Assistant Commissioner Of बिधम M/S Tata Consultancy Income Tax-10 (1) Services Ltd (Successor Vs. 455, Aayakar Bhavan, 4Th Company To M/S Cmc Floor, M.K. Marg, Ltd.) Mumbai-400 020 9Th Floor, Nirmal Building Nariman Point, Mumbai-400 021 स्थधयीलेखधसं/.जी. आइ. आर. सं/.Pan/Gir No: .Aaacc2030K .. अपीलार्थी प्रत्यर्थी / Appellant / Respondent

For Respondent: Shri Harsh Kothari

Section 10A

filed Cross Objections/Cross Appeals in same appeals (AY 2009-10) which have been settled by way of applications made under the Direct Tax Vivad Se Vishwas Act, 2020. Therefore, all appeals P a g e | 3 ITA No.5903/MUM/2022 (A.Y.2008-09) ITA No.510/MUM/2016 (A.Y.2010-11) TATA CONSULTANCY SERVICES LTD. before us are that ... pointed out by the Ld. AR that, the assessee had settled its appeal for the relevant AY 2009-10 under the Direct Tax Vivad Se Vishwas Act, 2020, in which one of the several grounds (Ground No. 5) was the disallowance

Chitra Jain, Jaipur vs. Income Tax Officer Ward 1(4), Jaipur

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

ITA 26/JPR/2023[2014-15]Status: DisposedITAT Jaipur03 May 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajeev Sogani(CA) &For Respondent: Smt Monisha Choudhary (Addl. CIT)

Section 143(3)Section 271(1)(c)Section 54

Form No. 5 (Order for full and final settlement of tax arrears under section 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020) the Direct Tax Vivad Se Vishwas Rules, 2020) on 13/10/2021 by the Pr. Commissioner of Income Tax, Mumbai

Shreeyan Power and Steel Industries Ltd., Mumbai vs. DCIT, Cir-3(3)(1), Mumbai

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

ITA 394/MUM/2023[2014-15]Status: DisposedITAT Mumbai26 Apr 2023AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry () Assessment Year: 2014-15 Shreeyam Power & Steel Dy. Cit, Circle-3(3)(1), Industries Ltd., Room No. 609, 6Th Floor, 621, Tulsiani Vs. Aayakar Bhavan, Maharshi Chambers, Nariman Point, Karve Road, Mumbai-400021. Mumbai-400020. Pan No. Aaacm 7130 L Appellant Respondent Assessee By : Mr. Harsh Bafna, Ar Revenue By : Mr. Anil Sant, Dr : Date Of Hearing 20/04/2023 : Date Of Pronouncement 26/04/2023 Order

For Appellant: Mr. Harsh Bafna, ARFor Respondent: Mr. Anil Sant, DR

Section 147Section 250

144B of the Act as Assessment Order issued u/s. 147 .w.s. 144B of the Act as withdrawn under the Direct Tax Vivad se Vishwas Act, 2020 withdrawn under the Direct Tax Vivad se Vishwas Act, 2020 withdrawn under the Direct Tax Vivad se Vishwas Act, 2020 (VS) without ... assessee under the impression that the assessee opted for the impression that the assessee opted for the “Direct Tax Vivad Se Direct Tax Vivad Se Vishwas Scheme, 2020 Vishwas Scheme, 2020” in respect the appeal filed before him ” in respect the appeal filed before him. The relevant finding

Munish Bajaj, New Delhi vs. ACIT Circle-17(2), New Delhi

In the result, the appeal is dismissed

ITA 8819/DEL/2019[2015-16]Status: DisposedITAT Delhi25 Apr 2023AY 2015-16

Bench: Shri Saktijit Dey & Shri Narendra Kumar Biliaiyaassessment Year: 2015-16

observed, 2 ITA No.8819/Del./2019 assessee had filed declaration for settlement of the dispute arising in the appeal under the Direct Tax Vivad se Vishwas Act, 2020. Accepting assessee’s declaration, the designated authority has issued Form-5 on 06.12.2021. Thus, for all practical purposes, the dispute arising

Neha Singh, New Delhi vs. ITO Ward-36(1), New Delhi

In the result, the appeal is allowed for statistical purposes

ITA 445/DEL/2023[2012-13]Status: DisposedITAT Delhi19 Apr 2023AY 2012-13

Bench: Shri Saktijit Deyassessment Year: 2012-13

Section 139(1)Section 147Section 148Section 44A

assessee preferred an appeal before the first appellate authority. Noting that the assessee has applied for settlement of the dispute under the Direct Tax Vivad se Vishwas Act, 2020, whereas, neither the assessee filed Form No. 4 and Form No.5 nor they have been uploaded in the website ... department, the first appellate authority directed the Assessing Officer to call for the necessary evidences regarding settlement of dispute under the Direct Tax Vivad se Vishwas Act, 2020. Accordingly, he disposed of the appeal without deciding it on merits. 7. On a specific query being made, the assessee submitted before

Anil Ram Sutar, Noida vs. DCIT, Central Circle, Noida

In the result, the appeal of the assessee is allowed

ITA 7930/DEL/2019[2016-17]Status: DisposedITAT Delhi13 Apr 2023AY 2016-17

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Manoj Kumar, CAFor Respondent: Shri P. Praveen Sidharth, CIT-DR

Section 132Section 132(4)Section 143(3)

alleged unaccounted income has actually accrued to the assessee or to other connected parties, such income has already been declared under direct tax Vivad Se Vishwas Scheme 2020 (VSVS) by the assessee or by the respective connected parties in the relevant assessment years. It was essentially submitted that no escapement

Kuber Khadyan Pvt. Ltd., New Dlehi vs. ACIT, Central Circle- 30, New Delhi

ITA 889/DEL/2019[2014-15]Status: DisposedITAT Delhi05 Apr 2023AY 2014-15

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmakuber Khadyann Pvt. Ltd. Vs. Acit, C/O. Ravi Gupta, Advocate, E- Central Circle -30 6A, Kailash Colony, New Delhi-110055 New Delh Pan : Aabck0600L (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). 3. On behalf of the appellant, from Form 5 under the Act of 2020 has been placed

Nyr Creations Private Ltd., New Delhi vs. ITO Ward-18(4), New Delhi

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

ITA 1637/DEL/2022[2016-17]Status: DisposedITAT Delhi23 Mar 2023AY 2016-17

For Appellant: Ms. Supriya Mehta, CAFor Respondent: Shri S.L. Anuragi, Sr. DR

Section 68

dismissing the appeal holding the same as withdrawn due to DTVSVA 2020 despite the fact that no declaration under Direct Tax Vivad se Vishwas Act, 2020 was filed by the assessee in relation to this appeal. 3. On the facts and circumstances of the case the order passed

Hukum Chand Gupta, Pipar and Associates, Bapu Bazar, Bijaynagar vs. ITO Ward-1, Bhilwara, Ward-1

In the result, appeal of the assessee is dismissed

ITA 876/JPR/2019[2014-15]Status: DisposedITAT Jodhpur21 Mar 2023AY 2014-15

Bench: Shri Kul Bharatshri Manish Boradvs Ito Hukum Chand Gupta, M/S. Pipar & Associates, Ward-1, Bapu Bazar, Bijay Nagar Bhilwara(Rajasthan) (Appellant) (Respondent) Pan No. Abepb2266L Assessee By None (W/S) Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 21/03/2023 Date Of 21/03/2023 Pronouncement

does not wish to further litigate the matter and withdraw the appeal due to the settlement of the tax dispute under the Direct Tax Vivad se Vishwas Scheme. A letter dated 17.03.2023 filed by the assessee is placed on record. 3. Ld. JCIT DR has no objection in this regard

Shri Sukhjinder Singh, Jalandhar vs. Prinicpal Commissioner of Income Tax -1, Jalandhar

In the result, appeal of the assessee is allowed

ITA 71/ASR/2022[2017-18]Status: DisposedITAT Amritsar20 Mar 2023AY 2017-18

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR

Section 263

order remaining for the PCIT to resort to such action. Reference in this regard is drawn to Section 5 (3) of the Direct Tax Vivad Se Vishwas Act, 2020, wherein it has been stated that every order passed under sub section 5(1) , determining the amount payable under this

Rajesh Kumar Joon, New Delhi vs. DCIT Circle-42(1), New Delhi

In the result, appeal of the assessee is dismissed

ITA 7622/DEL/2019[2014-15]Status: DisposedITAT Delhi17 Mar 2023AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: Shri Sidharth SainiFor Respondent: Ms. Beenu

with Form No. 3 dated 15.04.2021 submitting that he has opted to settle the dispute involved in the impugned appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020. 3. The ld. DR also agreed with the above contentions. 4. On careful consideration of the fact, we allow the assessee ... request under The Direct Tax Vivad Se Vishwas Act, 2020 and dismiss the appeal. In the result, appeal of the assessee is dismissed. 5. Order pronounced in the open court on : 17/03/2023. (PRADIP KUMAR KEDIA) JUDICIAL MEMBER Dated : 17/03/2023 *MEHTA

Shrimati. Lata Narang, Jalandhar vs. Principal Commissioner of Income Tax -1, Jalandhar

In the result, appeal of the assessee is allowed

ITA 35/ASR/2021[2011-12]Status: DisposedITAT Amritsar02 Mar 2023AY 2011-12

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

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Smt. Rajinder Kaur, CIT- DR

Section 143(3)Section 147Section 263Section 5(2)Section 6

assessee which contains 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. The (Vivad se Vishwas) scheme also highlights the point that once the taxpayers decide to resolve the dispute with the tax authority ... resort to such action. Reference in this regard is drawn 11 Lata Narang v. Pr. CIT to Section 5 (3) of the Direct Tax Vivad Se Vishwas Act, 2020,wherein it has been stated that every order passed under sub section 5(1) , determining the amount payable under this

Atlantic Power Private Limited, Hosiarpur vs. Dy. Commissioner. of Income -Tax Hosiar Pur. Circle, Hosiarpur

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

ITA 148/ASR/2019[2013-14]Status: DisposedITAT Amritsar28 Feb 2023AY 2013-14

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

For Appellant: NoneFor Respondent: Sh. Ravinder Mittal, Sr. DR

assessee vide letter dated 17.02.2023 for the withdrawal of appeal in respect of assessment year 2013-14 as it has opted the Direct Tax Vivad se Vishwas Scheme though Form No. 1 and Form No. 2 dated 29.01.2021. He further stated that he has received Form No. 3 under ... Direct Tax Vivad se Vishwas Scheme from the office of the Pr. CIT, Jalandhar-1. 3. The Ld. D.R. has no objection to the request of the assessee for withdrawal of the subject appeal. 4. Accordingly, the Ld. Counsel is allowed to withdraw the appeal. 5. In the result

Sanjay Khosla, New Delhi vs. ACIT, Circle-35(1), New Delhi

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

ITA 2720/DEL/2019[2015-16]Status: HeardITAT Delhi24 Feb 2023AY 2015-16

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

found that Form No. 5 has been issued to the assessee by the Department on 14th January, 2021 under ‘The Direct Tax Vivad Se Vishwas Act, 2020’. Therefore, the appeal is allowed be withdrawn and hence dismissed. 5. In the result, appeal is filed by the assessee is dismissed. Order

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

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.; &

vide 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 ... 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

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