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TMI Blog2021 (4) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... LD THAT:- In the light of the subsequent event, the assessee is given liberty to restore this appeal in the event the ultimate decision taken on the declaration filed by the assessee under Section 4 of the said Act is not in favour of the assessee. If such a prayer is made, the Registry shall entertain the prayer without insisting upon any application to be filed for condonation of delay in restor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax Appellate Tribunal, Chennai, 'B' Bench ('the Tribunal' for brevity) for the assessment year 2014-15. 2. The appeal was admitted on 19.2.2020 on the following substantial questions of law : i. Whether the Income Tax Appellate Tribunal was right and justified in setting aside the order passed by the Assessing Officer to re-examine the matter when the Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee submits that the assessee already filed the declaration/undertaking under the Vivad Se Vishwas Scheme and orders were passed on 18.12.2020 in Form No.3. 5. In the light of the subsequent event, the assessee is given liberty to restore this appeal in the event the ultimate decision taken on the declaration filed by the assessee under Section 4 of the said Act is not in favour of the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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