https://www.taxtmi.com/caselaws?id=767769 ITAT Jaipur held that assessee should not suffer due to technical glitches on revenue's side regarding Vivad Se Vishwas Scheme 2020. Despite Form 3 dated 31.12.2020 being served only on 23.03.2021, assessee made part payment. Tribunal directed that assessee be given benefit of resolving dispute under either 2020 or 2024 scheme, noting VSVS 2024 as extended arm of 2020 scheme. CIT(A)'s dismissal was based on incorrect appreciation of facts. Matter restored to CIT(A) for assessee to avail new scheme benefits. Appeal allowed. en-us Mon, 17 Mar 2025 00:00:00 +0530 Tue, 25 Mar 2025 08:48:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767769 ITAT Jaipur held that assessee should not suffer due to technical glitches on revenue's side regarding Vivad Se Vishwas Scheme 2020. Despite Form 3 dated 31.12.2020 being served only on 23.03.2021, assessee made part payment. Tribunal directed that assessee be given benefit of resolving dispute under either 2020 or 2024 scheme, noting VSVS 2024 as extended arm of 2020 scheme. CIT(A)'s dismissal was based on incorrect appreciation of facts. Matter restored to CIT(A) for assessee to avail new scheme benefits. Appeal allowed. Case-Laws Income Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767769