https://www.taxtmi.com/caselaws?id=418388 The Appellate Tribunal dismissed the appeal filed by the Revenue against the CIT(A) order as not maintainable, as the assessee opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. The Tribunal noted that the scheme provides for automatic withdrawal of pending appeals upon settlement of tax disputes. Since the assessee had completed all necessary processes for settlement, the appeal was allowed to be withdrawn without objection from the Revenue. The Tribunal granted liberty to the assessee to seek restoration of the appeal if the settlement application did not conclude successfully. en-us Thu, 03 Feb 2022 00:00:00 +0530 Wed, 16 Feb 2022 08:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418388 The Appellate Tribunal dismissed the appeal filed by the Revenue against the CIT(A) order as not maintainable, as the assessee opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. The Tribunal noted that the scheme provides for automatic withdrawal of pending appeals upon settlement of tax disputes. Since the assessee had completed all necessary processes for settlement, the appeal was allowed to be withdrawn without objection from the Revenue. The Tribunal granted liberty to the assessee to seek restoration of the appeal if the settlement application did not conclude successfully. Case-Laws Income Tax Thu, 03 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418388