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“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

Judgments citing direct tax vivad se vishwas

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In the result, the appeals by the assessee is disposed of by treating the same as withdrawn

ITA 2024/MUM/2020[1983-84]Status: FixedITAT Mumbai04 Apr 2022AY 1983-84

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

Section 2Section 3Section 4

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In the result, the appeals by the assessee is disposed of by treating the same as withdrawn

ITA 4275/MUM/2019[2006-07]Status: FixedITAT Mumbai04 Apr 2022AY 2006-07

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

Section 2Section 3Section 4

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

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

ITA 1011/MUM/2021[2016-17]Status: DisposedITAT Mumbai29 Mar 2022AY 2016-17

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

For Appellant: Shri Rajiv Khandelwal (AR)For Respondent: Shri A.K. Kardam (CIT DR)
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

Income Tax (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 ... order 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

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

In the result, the appeal of the assessee is dismissed

ITA 1744/MUM/2018[2014-15]Status: DisposedITAT Mumbai21 Mar 2022AY 2014-15

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

For Appellant: NoneFor Respondent: Shri Hoshang B. Irani, DR

March, 2021 04. 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

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

In the result, the appeal is dismissed

ITA 6296/MUM/2017[2013-14]Status: DisposedITAT Mumbai16 Mar 2022AY 2013-14

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

For Appellant: Mr. Amol Mahajan, ARFor Respondent: Mr. Satya Pennisheety, DR

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

Mangal Patekar, Mumbai vs. ACIT-26(2), Mumbai

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 2413/MUM/2018[2009-10]Status: DisposedITAT Mumbai25 Feb 2022AY 2009-10

Bench: Shri Amarjit Singh () & Shri Sandeep Singh Karhail () Assessment Year: 2009-10 Mangal Santosh Patekar, Acit-26(2), 1305, Bld. No. 14, Bhakti Park, Vs. Bkc, Bandra (East), Near I Max Theatre, Walada (E), Mumbai-400051. Mumbai-400037. Pan No. Ahqpp 1377 A Appellant Respondent Assessee By : None Revenue By : Mr. T. Shankar, Dr Date Of Hearing : 24/02/2022 Date Of Pronouncement : 25/02/2022

For Appellant: NoneFor Respondent: Mr. T. Shankar, DR
Section 143(3)Section 4

sides and perused the material on record. A reference has been made in sub-section (2) & (3) of section 4 of Direct Tax Vivad Se Vishwas Scheme, 2020 for the purpose of withdrawal of appeal. In the light of the provision made in the scheme and after considering the material

Dipika Tanna, Mumbai vs. ITO - 33 (1)94), Mumbai

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

ITA 3241/MUM/2018[2009-10]Status: DisposedITAT Mumbai24 Feb 2022AY 2009-10

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Tejas ShahFor Respondent: Shri T. Shankar
Section 5(1)Section 5(2)

Form No.3 issued by the Principal Commissioner of Income Tax under section 5(1) Dipika Tanna ITA no.3241/Mum./2018 of the Direct Tax Vivad Se Vishwas Act, 2020 (hereinafter referred to as 'the Act") and also copy of Form-4 being intimation of payment under section

Galleria Condominium Association, Gurgaon vs. Income Tax Officer, Ward-1(3), Gurgaon

In the result, all the appeals filed by the assessee are remanded back to the file of the Assessing Officer for fresh assessment

ITA 1053/DEL/2021[2011-2012]Status: DisposedITAT Delhi21 Feb 2022AY 2011-2012

Bench: Shri Amit Shuklaas S.M.C. (Through Video Conferencing)

For Appellant: N o n eFor Respondent: Shri Sanjay Kumar, Sr.DR
Section 147Section 250Section 4(5)

filling application before the Hon’ble bench ITAT New Delhi. (v) That we filed a declaration undertaking under section 4(5) of Direct Tax Vivad se Vishwas Act 2020 (3 of 2020), bearing Acknowledgement number 962998601301220 on 30.12.2020, in which our application got rejected. (vi) After that second wave

Galleria Condominium Association, Gurgaon vs. Income Tax Officer, Ward-1(3), Gurgaon

In the result, all the appeals filed by the assessee are remanded back to the file of the Assessing Officer for fresh assessment

ITA 1052/DEL/2021[2010-11]Status: DisposedITAT Delhi21 Feb 2022AY 2010-11

Bench: Shri Amit Shuklaas S.M.C. (Through Video Conferencing)

For Appellant: N o n eFor Respondent: Shri Sanjay Kumar, Sr.DR
Section 147Section 250Section 4(5)

filling application before the Hon’ble bench ITAT New Delhi. (v) That we filed a declaration undertaking under section 4(5) of Direct Tax Vivad se Vishwas Act 2020 (3 of 2020), bearing Acknowledgement number 962998601301220 on 30.12.2020, in which our application got rejected. (vi) After that second wave

Galleria Condominium Association, Gurgaon vs. Income Tax Officer, Ward-1(5), Gurgaon, Gurugram

In the result, all the appeals filed by the assessee are remanded back to the file of the Assessing Officer for fresh assessment

ITA 1038/DEL/2021[2009-10]Status: DisposedITAT Delhi21 Feb 2022AY 2009-10

Bench: Shri Amit Shuklaas S.M.C. (Through Video Conferencing)

For Appellant: N o n eFor Respondent: Shri Sanjay Kumar, Sr.DR
Section 147Section 250Section 4(5)

filling application before the Hon’ble bench ITAT New Delhi. (v) That we filed a declaration undertaking under section 4(5) of Direct Tax Vivad se Vishwas Act 2020 (3 of 2020), bearing Acknowledgement number 962998601301220 on 30.12.2020, in which our application got rejected. (vi) After that second wave

R P Diamonds Pvt Ltd, New Delhi vs. ITO Ward - 20(3), New Delhi

In the result, the appeal is dismissed

ITA 633/DEL/2020[2011-12]Status: DisposedITAT Delhi11 Feb 2022AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2011-12

filed letter dated 30.09.2021 seeking withdrawal of 2 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

Raj Kumar Jain, New Delhi vs. ACIT Circle-63(1), New Delhi

In the result, the appeal is dismissed

ITA 5351/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Feb 2022AY 2015-16

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

seeking 2 withdrawal of the appeal as the assessee has opted for settling the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. A copy of the order issued by the designated authority in form no. 5 has also been furnished before us. 3. Learned ... Departmental Representative and perused the materials on record, we find the dispute arising in the present appeal has been settled under the Direct Tax Vivad Se Vishwas Act, 2020 with the issuance of order dated 16th September, 2021 in form no. 5 by the designated authority. In view

Parivar Agri Business Pvt. Ltd, New Delhi vs. ITO Ward 19(4), New Delhi

In the result, the appeal is dismissed

ITA 2063/DEL/2019[2010-11]Status: DisposedITAT Delhi11 Feb 2022AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2010-11

letter dated 21st October, 2021 seeking 2 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

Addl. CIT, Special Range- 5, New Delhi vs. Kelly Services India Pvt. Ltd., New Delhi

In the result, all the appeals are dismissed

ITA 7818/DEL/2018[2014-15]Status: HeardITAT Delhi08 Feb 2022AY 2014-15

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 2013-14 With Assessment Year: 2014-15

outset, learned counsel for the assessee submitted that the assessee had opted for settling the dispute arising in these appeals under the Direct Tax Vivad Se Vishwas Act, 2020 and accepting assessee’s declarations, the designated authority has issued form no. 5. Thus, she submitted, all the appeals

Kelly Services India Pvt. Ltd., Gurugram vs. ACIT, Circle-14(2), New Delhi

In the result, all the appeals are dismissed

ITA 7786/DEL/2018[2014-15]Status: HeardITAT Delhi08 Feb 2022AY 2014-15

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 2013-14 With Assessment Year: 2014-15

outset, learned counsel for the assessee submitted that the assessee had opted for settling the dispute arising in these appeals under the Direct Tax Vivad Se Vishwas Act, 2020 and accepting assessee’s declarations, the designated authority has issued form no. 5. Thus, she submitted, all the appeals

Kelly Services India Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 5, New Delhi

In the result, all the appeals are dismissed

ITA 6090/DEL/2018[2013-14]Status: HeardITAT Delhi08 Feb 2022AY 2013-14

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 2013-14 With Assessment Year: 2014-15

outset, learned counsel for the assessee submitted that the assessee had opted for settling the dispute arising in these appeals under the Direct Tax Vivad Se Vishwas Act, 2020 and accepting assessee’s declarations, the designated authority has issued form no. 5. Thus, she submitted, all the appeals

Sri. H.S. Ningaiah, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

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

ITA 34/BANG/2021[2011-12]Status: DisposedITAT Bangalore02 Feb 2022AY 2011-12

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.V.Narendra Sharma, AdvocateFor Respondent: Sri.Gopinath C H, CIT-DR

letter dated 01.02.2022, the learned Counsel for the assessee stated that the assessee has availed dispute resolution scheme under the provisions of Direct Tax Vivad Se Vishwas Act, 2020 and prayed that the appeal may be treated as withdrawn. In view of the letter furnished by the learned Counsel

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

In the result, the appeals as well as cross objection are dismissed as withdrawn – subject to the observation above

ITA 6029/MUM/2016[2007-08]Status: DisposedITAT Mumbai01 Feb 2022AY 2007-08

Bench: Shri S. Rifaur Rahman, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.6029/Mum/2016 & 5978/Mum/2016 (निर्धारण वर्ा / Assessment Years: 2007-08 & 2008-09) Dcit-14(2)(1) बिधम/ Indian Oil Corporation Ltd. 432, 4Th Floor, Aayakar G-9, Ali Yavar Jung Marg, Vs. Bhavan, Mumbai-400020. Bandra (E), Mumbai-400051. आयकर अपील सं/ I.T.A. No. 6024/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2008-09) Indian Oil Corporation Ltd. बिधम/ Dcit-10(1) G-9, Ali Yavar Jung Marg, Room No.432, Aayakar Vs. Bandra (E), Mumbai-400051. Bhavan, Mumbai-400020. C. O No.30/Mum/2018 Arising Out Of Ita. No. 6029/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2007-08) Indian Oil Corporation Ltd. बिधम/ Dcit-14(2)(1) 4Th G-9, Ali Yavar Jung Marg, 432, Floor, Aayakar Vs. Bandra (E), Mumbai-400051. Bhavan, Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaci1681G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Ajay Chandra (Dr) Assessee By: Shri Rushabh Barbhaya सुनवाई की तारीख / Date Of Hearing: 01/02/2022 घोषणा की तारीख /Date Of Pronouncement: 01/02/2022

For Appellant: Shri Rushabh BarbhayaFor Respondent: Shri Ajay Chandra (DR)

these appeals were called out for hearing, the ld. Counsel of the assessee submitted that he has filed the necessary declaration under Direct Tax Vivad se Vishwas Act, 2020 (Act 3 of 2020) and is awaiting for final resolution of the matter under the said scheme. He submitted that upon

V Square Development Company Pvt. Ltd., New Delhi vs. ITO, Ward- 26(1), New Delhi

In the result, appeal of the assessee is dismissed

ITA 3788/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jan 2022AY 2014-15

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: N o n eFor Respondent: Shri Hemant Gupta, Sr. DR

time of hearing the assessee submitted that he has opted to settle the dispute involved in the impugned appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020 and has already filed 2 Form Nos. 1 and 2 under the Scheme. Therefore, the appeal of the assessee may be allowed ... found that Form No. 4 has been issued to the assessee by the Department on 28th of April, 2021 under The Direct Tax Vivad Se Vishwas Act, 2020. Therefore, the appeal of the assessee is allowed as withdrawn and hence dismissed. 5. In the result, appeal of the assessee

Landmark Education India, Mumb Ai vs. ITO (Exemption)-1(4), Mumbai

ITA 563/MUM/2021[2008-09]Status: DisposedITAT Mumbai14 Jan 2022AY 2008-09

Bench: Shri Shamim Yahya & Shri Kuldip Singhassessment Year: 2008-09

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri Shailja Rai, D.R
Section 143(3)Section 250Section 271(1)(c)Section 274

appeal (being appeal against levy of penalty under section 271(1)(c) of the Act) of the appellant as withdrawn due to Direct Tax Vivad Se Vishwas Act, 2020 ('DTVSVA, 2020') when in fact the appellant has not opted for resolution of the said appeal under DTVSVA ... disposing of the appeal as withdrawn on the 3 M/s. Landmark Education India ground that the assessee has settled its dispute under “Direct Tax Vivad Se Vishwas Act, 2020” (DTVSVA, 2020). 4. Feeling aggrieved assessee has come up before the Tribunal by way of filing the present appeal