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2022 (1) TMI 1193 - ITAT CHANDIGARHBenefit of 'Vivad Se Vishwas' Scheme - Both the quantum and the penalty appeals were treated as withdrawn having been settled under 'Vivad Se Vishwas' Scheme - However, qua the two appeals listed today, the common fact remains that in 2013-14 and 2014-15 assessment years, the quantum appeals were never settled in Vivad Se Vishwas Scheme and hence have been incorrectly treated as withdrawn - HELD THAT:- As in 2013-14 assessment year, the penalty appeal which has been settled in Vivad as Vishwas Scheme is instead erroneously shown to be pending and the quantum appeal which is pending is held to be withdrawn. Form No. 35 filed before the CIT(A) were specifically highlighted which were copy of Form No. 5 uploaded by the Pr. CIT, copy of withdrawal of penalty appeal filed by the assessee and copy of Form No. 35 (Pages 16-18) filed before the CIT(A). We have heard the rival submissions and perused the material available on record. In the light of the facts as borne out from record which we have seen, we deem it appropriate to set aside the impugned orders and set aside the issues back to the file of the CIT(A) with a direction to pass the orders denovo in accordance with law considering the correct facts and after hearing the assessee. Said order was pronounced in the presence of parties via Webex.
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