Vivad Se Vishwas Opted but Tax Payment Doubtful: ITAT Rajkot Restores Matter to AO for Verification

Yograjsinh G. Jadeja Vs ITO (ITAT Rajkot) Vivad Se Vishwas Opted but Tax Payment Doubtful: ITAT Rajkot Restores Matter to AO for Verification The Rajkot Bench of the ITAT allowed the assessee’s appeal for AY 2017-18 for statistical purposes and remanded the matter to the Assessing Officer to verify whether the assessee had actually paid the tax determined under the Vivad Se Vishwas (VSV) Scheme, 2020. In this case, the assessment was originally completed ex parte under section 144. The CIT(A) dismissed the assessee’s appeal as deemed withdrawn, holding that the assessee had opted for the V...