2022 (4) TMI 318

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..... adun 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 .....

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..... een raised by the assessee in all the above three appeals, therefore, these were heard together and are being disposed of by this common order. 3. In all the three appeals, the assessee has challenged the order of the Ld. CIT(A) in dismissing the appeals on the ground that the assessee has opted for Vivad se Vishwas Scheme. 4. The ld. Counsel for the assessee, at the outset, submitted that t .....

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..... e PCIT, Dehradun has issued Form No.5 after the due taxes were paid. However, according to the ld. Counsel for 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 .....

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