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    <title>2020 (10) TMI 1124 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals against the Ld. CIT(A) orders for A.Ys 1998-99 &amp;amp; 1999-2000. The Assessee opted to settle tax arrears under the Direct Tax Vivad Se Vishwas Act, 2020, pending issuance of Certificate in Form 3. The Tribunal granted liberty to the Revenue to file a Misc. Application if Form 3 is not issued. Consequently, the Revenue&#039;s appeals and Assessee&#039;s Cross Objection were dismissed, with the Assessee having the liberty to file a Misc. Application if needed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=400150</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeals against the Ld. CIT(A) orders for A.Ys 1998-99 &amp;amp; 1999-2000. The Assessee opted to settle tax arrears under the Direct Tax Vivad Se Vishwas Act, 2020, pending issuance of Certificate in Form 3. The Tribunal granted liberty to the Revenue to file a Misc. Application if Form 3 is not issued. Consequently, the Revenue&#039;s appeals and Assessee&#039;s Cross Objection were dismissed, with the Assessee having the liberty to file a Misc. Application if needed.</description>
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