2021 (3) TMI 1384

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..... venue is liable to the dismissed as such. However, liberty is granted to the Revenue to seek restoration of this appeal in the event the application filed under Vivad Se Vishwas Tax Scheme is not accepted by the Department. As further made clear that in such eventuality if the Revenue seeks restoration of the present appeal by filing misc. application, the delay, if any, should be condoned without .....

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..... me, 2020, in view of the fact that the assessee has applied for settlement of tax dispute under the Scheme and sought adjournment of hearing. The learned Departmental Representative on the other hand did not raise any objection to it. 3. Considered the submissions of the leaned Counsel for the assessee for the parties and perused the material on record. As the assessee has applied for settling .....

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