https://www.taxtmi.com/caselaws?id=420652 The Appellate Tribunal ITAT Dehradun remanded three appeals back to the CIT(A) for fresh adjudication, as the CIT(A) erroneously dismissed the appeals based on the mistaken presumption that the assessee had opted for the Vivad se Vishwas Scheme. The Tribunal found that the dismissal was unjust as the assessee had not participated in the scheme. The CIT(A) was directed to reconsider the appeals on their merits, ensuring a fair hearing for the assessee. The Tribunal allowed the appeals for statistical purposes, emphasizing the importance of proper consideration of the case. en-us Tue, 08 Feb 2022 00:00:00 +0530 Thu, 07 Apr 2022 10:00:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420652 The Appellate Tribunal ITAT Dehradun remanded three appeals back to the CIT(A) for fresh adjudication, as the CIT(A) erroneously dismissed the appeals based on the mistaken presumption that the assessee had opted for the Vivad se Vishwas Scheme. The Tribunal found that the dismissal was unjust as the assessee had not participated in the scheme. The CIT(A) was directed to reconsider the appeals on their merits, ensuring a fair hearing for the assessee. The Tribunal allowed the appeals for statistical purposes, emphasizing the importance of proper consideration of the case. Case-Laws Income Tax Tue, 08 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420652