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of ITAT dismissed revenue's appeals for AY 2017-18 and 2018-19 regarding tax assessment on principal damages and interest additions. While assessee filed Form-1 under DTVSV for both years, the designated authority failed to process them within statutory timeline under Section 92(1). The disputed interest amounts were already declared and taxed in AY 2019-20, evidenced by Form-2. Since tax payment was completed in AY 2019-20 and Form-1 applications for earlier years lapsed due to non-processing within prescribed period, ITAT held revenue's appeals infructuous. The tribunal emphasized that revenue did not controvert assessee's evidence of tax payment or the expiry of Form-1 processing deadline.
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