Vivad-Se-Vishwas Didn’t Mature — Appeal Can’t Die by Assumption

Sundararajan Raghunathan Vs ITO (ITAT Chennai) Vivad-Se-Vishwas Didn’t Mature — Appeal Can’t Die by Assumption The ITAT Chennai condoned a 168-day delay and set aside the CIT(A)’s order which had dismissed the appeal as “withdrawn” merely because the assessee had opted for Vivad-Se-Vishwas, 2020. The assessee had filed Form-3 under the Scheme, which the CIT(A) himself acknowledged, but the assessee could not make payment by 31.03.2021 due to financial distress. Consequently, the dispute was never settled under the Scheme. Despite this, the CIT(A) dismissed the appeal without adjudi...