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2022 (4) TMI 318 - AT - Income TaxDismissal of appeal as assessee opted for Vivad Se Vishwas Scheme - HELD THAT:- We find the Ld. CIT(A) has erroneously dismissed the above three appeals on the ground that the assessee has opted for the Vivad Se Vishwas Schme and the PCIT, Dehradun has issued Form No.5 after the due taxes were paid. However, according to the assessee, the assessee has not opted for the Vivad Se Vishwas Scheme. Since the Ld. CIT(A) has erroneously dismissed the appeals of the assessee without deciding the appeals on merit, therefore, we deem it proper to restore the above three appeals to the file of the ld. CIT(A) with a direction to decide the appeals on merit. Needless to say that the Ld. CIT(A) shall decide the issue as per fact and law after giving due opportunity of being heard to the assessee. The grounds raised by the assessee are accordingly allowed.
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