2025 (8) TMI 519

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....nue : Shri K. Srinivasu, Sr. AR ORDER PER S. BALAKRISHNAN, ACCOUNTANT MEMBER : The captioned appeals are filed by the assessee against the orders of the Learned Addl/JCIT (Appeals)-1, Visakhapatnam in DIN & Order No. ITBA/APL/S/250/2023-24/1060126554(1), dated 25/01/2024 and ITBA/APL/S/250/2023-24/1060095135(1), dated 24/01/2024 arising out of the orders passed U/s. 143(3) r.w.s 147 of th....

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....r consideration, the assessee has opted for Vivad-Se-Viswas-Scheme ("VSVS")-2020 however, Form No.5 was not issued by the competent authority due to the fact that the assessee's failure in paying the dues of tax. Therefore, the Ld. DR prayed that these appeals may be dismissed. 4. We have heard the Ld. DR and perused the material available on record as well as the orders of the Ld. Revenue Auth....