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“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

Judgments citing direct tax vivad se vishwas

Dukansh Trading Pvt Ltd[Foremerly Known As Shamrock Pharmaceuticals Pvt Ltd.], Mumbai vs. ITO 3(3)(2), Mumbai

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 191/MUM/2020[2009-10]Status: DisposedITAT Mumbai10 Jan 2022AY 2009-10

Bench: Ms. Suchitra Raghunath Kamble () & Shri Amarjit Singh () Assessment Year: 2009-10 Dukansh Trading Pvt. Ltd. (Formerly Income Tax Officer-3(3)(2), R/No. 602, 6Th Floor, Aayakar Known As Shamrock Pharmaceuticals Pvt. Ltd.), Bhavan, M.K. Road, 1008, Maker Chamber-V, 221, Vs. Mumbai-400020. Nariman Point, Mumbai-400021. Alternate Address: 83E, Hansraj Parag Ji Building, Off. Dr. E Moses Road, Worli, Mumbai-400018. Pan No. Aakcs 4029 G Appellant Respondent Assessee By : Mr. Dinesh Tiwari, Ar Revenue By : Ms. Neha Thakur, Dr Date Of Hearing : 23/12/2021 Date Of Pronouncement : 10/01/2022

For Appellant: Mr. Dinesh Tiwari, ARFor Respondent: Ms. Neha Thakur, 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

M/S. Fashionara Enterprises Private Limited (Under Liquidation Through Official Liquidator Sri. Prabhjit Singh Soni), New Delhi vs. Deputy Commissioner of Income Tax, Circle- 3(1)(1), Bangalore

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 189/BANG/2020[2015-16]Status: DisposedITAT Bangalore03 Jan 2022AY 2015-16

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiassessment Year : 2015-16 M/S. Fashionara Enterprises Pvt. Ltd. (Through Liquidator Sri The Deputy Prabhjit Singh Soni), Commissioner Of Gg-1/144-C, 3Rd Floor, Income Tax, Near Pvr Cinema, Circle 3(1)(1), Vikaspuri, Bangalore. Vs. New Delhi – 110 018. Pan: Aabcf8538N Appellant Respondent Assessee By : Shri Narahari Navakanth, Ca : Shri Pradeep Kumar, Cit Revenue By (Dr) Date Of Hearing : 28-12-2021 Date Of Pronouncement : 03-01-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 28/11/2019 Passed By Ld.Cit(A)-3, Bangalore For Assessment Year 2015-16. 2. The Ld.Ar Submitted Vide Letter Dated 23.12.2021 As Under: “We Wish To Bring To Your Kind Notice That Against The Order U/S 250 Of The Income Tax Act. 1961 By The Cit(Appeals),Bengaluru For The Assessment Years 2015-16 We Had Filed An Appeal Before Your Honcur On 07-02-2020 & The Appellant M/S. Fashionara Enterprises Private Limited Having Decided To Avail The Benefit Of The Direct Tax Vivad Se Vishwas Act. 2020 & In Order To Settle The Pending Income Tax Litigations Under The Provisions Of Income Tax Act. 1961 Declarations In Form -

For Appellant: Shri Narahari Navakanth, CA
Section 250Section 4(5)

your Honcur on 07-02-2020 and the appellant M/s. FASHIONARA ENTERPRISES PRIVATE LIMITED having decided to avail the benefit of the Direct Tax Vivad se Vishwas Act. 2020 and in order to settle the pending income tax litigations under the provisions of Income Tax Act. 1961 Declarations in Form ... Page 2 of 2 1 & Undertakings in Form - 2 as required U/s. 4(5) of the Direct Tax Vivad Se Vishwas Act, 2020 has been filed by the appellant and currently awaiting for receipt of Form - 5 from the office of Principal Commissioner of Income Taxes, Bangalore. Attached herewith

M/S. Rita Plastics Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, instant appeal of the Assessee stand dismissed as withdrawn

ITA 664/DEL/2019[2013-14]Status: HeardITAT Delhi29 Dec 2021AY 2013-14

Bench: Shri Anil Chaturvedia N D Shri N. K. Choudhry(Through Video Conferencing)

For Appellant: Shri Dharender Kumar, C. AFor Respondent: Shri Atiq Ahmed, Sr. D. R
Section 143(3)

course of hearing, it was submitted that since the Assessee has availed the immunity scheme i.e; Vivad Se Vishwas under The Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No. 3 in response to the application filed by the Assessee under the scheme

Kaling Offset Pvt. Ltd., New Delhi vs. ITO Ward - 14(1), New Delhi

In the result, the appeals of the assessee are dismissed as withdrawn

ITA 5371/DEL/2019[2009-10]Status: DisposedITAT Delhi28 Dec 2021AY 2009-10

Bench: Shri Kul Bharat

Section 5(1)

assessment years under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. 3. Learned Sr. DR has no objection. 4. In view of the above, I accept the request

Kaling Offset Pvt. Ltd., New Delhi vs. ITO Ward - 14(1), New Delhi

In the result, the appeals of the assessee are dismissed as withdrawn

ITA 5370/DEL/2019[2008-09]Status: DisposedITAT Delhi28 Dec 2021AY 2008-09

Bench: Shri Kul Bharat

Section 5(1)

assessment years under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. 3. Learned Sr. DR has no objection. 4. In view of the above, I accept the request

Chetna Bisht, Ghaziabad vs. ITO Ward -1(2), Ghaziabad

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

ITA 5130/DEL/2019[2009-10]Status: DisposedITAT Delhi28 Dec 2021AY 2009-10

Bench: Shri Kul Bharat[Assessment Year : 2009-10] Chetna Bisht, Vs Ito, F.No.5/4, Gulmohar Road, Ward-1(2), Shipra Suncity, Indirapuram, Ghaziabad. Ghaziabad-201010. Pan-Aplpb1602B Appellant Respondent Appellant By Sh. Sunil Kumar Tyagi, Ca Respondent By Sh. Om Prakash, Sr.Dr Date Of Hearing 28.12.2021 Date Of Pronouncement 28.12.2021

Section 5(1)

assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. 3. Learned Sr. DR has no objection. 4. In view of the above, I accept the request

Fulcrum Technologies Inc., Usa vs. ACIT, International Taxation- 1(3)(1), New Delhi

In the result, the appeal of the assessee is dismissed as

ITA 8969/DEL/2019[2016-17]Status: HeardITAT Delhi24 Dec 2021AY 2016-17

Bench: Shri R.K. Panda & Shri N. K. Choudhry[Assessment Year: 2016-17] Fulcrum Technologies Inc. Acit, 110, Union Street, Suite Circle International Tax- 210, Seattle, Wa-98101, Vs 1(3)(1), United States Of America, Civic Centre, Seattle, Wa-98101 New Delhi-110002 Pan-Aaccf6709J Assessee Revenue

Section 5(1)

assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. 3. Learned Sr. DR has no objection. 4. In view of the above, we accept the request

Vandana Mangat, New Delhi vs. ITO Ward - 13(3), New Delhi

In the result, the appeal of the assessee is dismissed as

ITA 6274/DEL/2019[2015-16]Status: DisposedITAT Delhi24 Dec 2021AY 2015-16

Bench: Shri R.K. Panda & Shri N. K. Choudhry[Assessment Year: 2015-16] Ms. Vandana Mangat, Ito, Am-195, First & Second Ward-13(3), Floor, Shalimar Bagh, Vs New Delhi Delhi-110088 Pan-Adtpm4345E Assessee Revenue

Section 5(1)

assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. 3. Learned Sr. DR has no objection. 4. In view of the above, we accept the request

Subhash Chander Khanna, New Delhi vs. ITO Ward - 50(3), New Delhi

In the result, appeal of the assessee is dismissed

ITA 4470/DEL/2019[2007-08]Status: DisposedITAT Delhi24 Dec 2021AY 2007-08

Bench: Shri R. K. Panda & Sh. Narender Kumar Choudhary

Section 5(2)

submitted that the assessee has moved an application dated 14th December, 2021 to resolve the pending issue through Direct Tax “Vivad se Vishwas Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and received Form No. 3. A certificate to this effect under Section ... Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. 3. In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned

Sunita Arora, Faridabad vs. ITO, Ward- II(4), Faridabad

In the result, the appeal is dismissed as withdrawn

ITA 949/DEL/2020[2011-12]Status: DisposedITAT Delhi22 Dec 2021AY 2011-12

Bench: Shri Saktijit Deyassessment Year: 2011-12

assessee, on instruction, sought permission for withdrawal of the appeal as the assessee has opted for settling the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. A letter dated 17.12.2021, to this effect, filed by learned counsel is also kept on record. 3. Learned Departmental Representative ... perused the material on record, I find that the assessee has opted for settling the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. Further, in pursuance to certificate issued in Form No. 3 by the designated authority, the assessee has also paid the tax

Surendra Kapoor HUF, Faridabad vs. ITO Ward - II(4), Faridabad

In the result, the appeal is dismissed as withdrawn

ITA 948/DEL/2020[2011-12]Status: DisposedITAT Delhi22 Dec 2021AY 2011-12

Bench: Shri Saktijit Deyassessment Year: 2011-12

assessee, on instruction, sought permission for withdrawal of the appeal as the assessee has opted for settling the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. A letter dated 17.12.2021, to this effect, filed by learned counsel is also kept on record. 3. Learned Departmental Representative ... perused the material on record, I find that the assessee has opted for settling the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. Further, in pursuance to certificate issued in Form No. 3 by the designated authority, the assessee has also paid the tax

Scc Cargo P.Ltd, New Delhi vs. ACIT, Circle-9(1), New Delhi

The appeal is dismissed as withdrawn

ITA 7343/DEL/2019[2010-11]Status: DisposedITAT Delhi20 Dec 2021AY 2010-11

Bench: Shri Saktijit Deyassessment Year: 2010-11

sought permission for 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. 3. Learned Departmental Representative did not express any objection to the request of the assessee. 2 4. Having considered rival submissions ... materials available on record, I find that the assessee has opted for settling the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. In pursuance to the declaration filed by the assessee, the designated authority has issued certificate in Form No. 3 and the assessee

Deevin Seismic Systems Pvt. Ltd., New Delhi vs. ITO, Ward-1(2), Faridabad

In the result, instant appeal of the Assessee stand dismissed as withdrawn

ITA 4337/DEL/2019[2012-13]Status: DisposedITAT Delhi20 Dec 2021AY 2012-13

Bench: Shri R. K. Pandaa N D Shri N. K. Choudhry(Through Video Conferencing)

For Appellant: ShriRajneesh Mathur, C.AFor Respondent: Ms. Sangeetayadav, Sr.D.R

Counsel for the Assessee submitted that since the Assessee has availed the immunity scheme i.e; Vivad Se Vishwas under The Direct Tax Vivad se Vishwas Act, 2020 and theIncome Tax Department has issued Form No. 3 in response to the application filed by the Assessee under the scheme, therefore

ACIT, Circle- 18(1), New Delhi vs. Groupon India P.Ltd (Now Known As Nearbuy India P.Ltd), New Delhi

In the result, the appeals of the Revenue are dismissed

ITA 6282/DEL/2018[2013-14]Status: DisposedITAT Delhi20 Dec 2021AY 2013-14

Bench: Shri C. N. Prasad & Shri Pradip Kumar Kedia[Assessment Year : 2012-13] & [Assessment Year : 2013-14]

Section 3Section 4

respectively. 2. Before us, the Ld. AR submitted that the assessee has moved an application to resolve the pending issue through Direct Tax “Vivad se Vishwas Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and received Form No. 3 dated 11/01/2021. 3. The letter dated 20th ... relation to the captioned Assessment Years, the Respondent had made a declaration in terms of Section 3 and Section 4 of the Direct Tax Vivad se Vishwas Act, 2020. Copy of Form-1 in relation to both the AYs is attached here and marked as Annexure A. Consequent to filing

ACIT, Circle- 18(1), New Delhi vs. Groupon India P.Ltd (Now Known As Nearbuy India P.Ltd), New Delhi

In the result, the appeals of the Revenue are dismissed

ITA 6281/DEL/2018[2012-13]Status: DisposedITAT Delhi20 Dec 2021AY 2012-13

Bench: Shri C. N. Prasad & Shri Pradip Kumar Kedia[Assessment Year : 2012-13] & [Assessment Year : 2013-14]

Section 3Section 4

respectively. 2. Before us, the Ld. AR submitted that the assessee has moved an application to resolve the pending issue through Direct Tax “Vivad se Vishwas Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and received Form No. 3 dated 11/01/2021. 3. The letter dated 20th ... relation to the captioned Assessment Years, the Respondent had made a declaration in terms of Section 3 and Section 4 of the Direct Tax Vivad se Vishwas Act, 2020. Copy of Form-1 in relation to both the AYs is attached here and marked as Annexure A. Consequent to filing

DCIT, New Delhi vs. M/S Npg Impex Pvt. Ltd., Delhi

In the result, appeal of the Revenue is dismissed as infructuous

ITA 1170/DEL/2017[2010-11]Status: HeardITAT Delhi16 Dec 2021AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Sandeep Gosain

Section 5(2)

assessee has stated that in respect of the dispute in question, the assessee i.e. respondent has opted for settlement under THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 and had already paid due tax as per scheme and Form – 4 was consequently filed on 19.03.2021. It was further submitted that ... order for full and final settlement of tax arrears under section 5(2) r.w.s 6 of the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020) & the Direct Tax Vivad se Vishwas Rules, 2020 was issued on 08.11.2021 vide acknowledgement no.794937471081121. The copy of which has already been placed

Rajesh Kumar Sharma, New Delhi vs. ITO, Ward- 69(5), New Delhi

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

ITA 3838/DEL/2018[2012-13]Status: HeardITAT Delhi13 Dec 2021AY 2012-13

Bench: Shri Rama Kant Panda & Shri Kul Bharat[Assessment Year : 2012-13]

Section 5(1)

assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. It is stated that Form 1 & 2 are attached. It is seen that the assessee has enclosed

ITO, Ward-21(3), New Delhi vs. Rochelle Builders P.Ltd, New Delhi

In the result, the appeal of the Revenue is dismissed as withdrawn

ITA 3724/DEL/2018[2012-13]Status: DisposedITAT Delhi13 Dec 2021AY 2012-13

Bench: Shri Rama Kant Panda & Shri Kul Bharat[Assessment Year : 2012-13]

Section 5(1)

assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 dated 18th November, 2021 has also been filed. It is seen that Form 1 & 2 along with Form No. 5 enclosed

Wizaman Impex P.Ltd, New Delhi vs. ACIT, Circle-27(2), New Delhi

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

ITA 8176/DEL/2018[2015-16]Status: DisposedITAT Delhi07 Dec 2021AY 2015-16

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2015-16

For Appellant: Sh. V.K. Dhingra, CAFor Respondent: Sh. Anil Gandhi, Sr. DR
Section 5(1)

assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. 3. Learned Sr. DR has no objection. 4. In view of the above, we accept the request

Kamla Jhawar, Faridabad vs. ITO, Ward-1(4), Faridabad

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

ITA 2587/DEL/2018[2014-15]Status: DisposedITAT Delhi02 Dec 2021AY 2014-15

Bench: Shri Kul Bharat & Shri Pradip Kumar Kediaassessment Year : 2014-15 Kamla Jhawar, Vs Ito, 191, Mig Housing Board Colony, Ward-1(4), Sec-10, Faridabad-121006 Faridabad Pan-Aecpj3562L Appellant Respondent Appellant By Sh. A.K. Singhal, Ca Respondent By Sh. Kumar Padmapani Bora, Sr. Dr Date Of Hearing 02.12.2021 Date Of Pronouncement 02.12.2021

Section 5(1)

assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. 3. Learned Sr. DR has no objection. 4. In view of the above, we accept the request