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Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD
Before: SHRI.VIJAY PAL RAO & SHRI. RAMIT KOCHAR
Appellant by: Mr. Pawan Jaiswal, C.A. Respondent by: Mr. A.K. Singh, Sr. DR Date of hearing: 17.01.2022 Date of pronouncement: 25.01.2022 O R D E R
PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER:
This appeal by the assessee is directed against the order dated 11.03.2014 of CIT(A) for the Assessment Year 1994-95.
At the time of hearing, learned AR of the assessee has submitted that the assessee has opted for Vivad Se Vishwas Scheme while declaration filed on 17.01.2021 and thereafter the designated authority issued Form No. 3 on 27.01.2021. The assessee then paid the tax demand as per the Vivad Se Vishwas Scheme vide Form No. 4 submitted on 23.04.2021. Even after the payment of tax as determined under Vivad Se Vishwas Scheme, the Department has not issued Form No. 5 till date. The learned AR pointed out that the assessee has also written to the Pr. CIT for issuing Form No. 5 under Vivad Se Vishwas Scheme for the assessment year 1994-95 vide letter dated 25.10.2021. He has also filed a copy of challan wherein the amount of tax was deposited. Thus, the learned AR has submitted that