Tribunal reinstates appeal after assessee opts out of Vivad Se Vishwas Scheme

The Tribunal allowed the miscellaneous application seeking the recall of the order dated 14.12.2020 in ITA No. 3656/Mum/2016. The appeal was reinstated for further proceedings after the assessee decided against opting for the Vivad Se Vishwas Scheme, 2020. The Tribunal considered the assessee's change in decision and directed the Registry to schedule a fresh hearing. The judgment was pronounced on 05.08.2021.

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Issues:
1. Application seeking recall of order dated 14.12.2020 passed in ITA No. 3656/Mum/2016.

Analysis:
The judgment pertains to an application filed by the assessee seeking the recall of an order dated 14.12.2020 passed in ITA No. 3656/Mum/2016. The appeal filed by the assessee was initially dismissed by the Tribunal after the Authorized Representative of the assessee indicated that the assessee was contemplating availing the benefit of the Vivad Se Vishwas Scheme, 2020. However, upon re-evaluation, the assessee decided against opting for the scheme and expressed the intention to pursue the appeal. Consequently, the Tribunal, considering the assessee's change in decision, decided to recall the order dated 15.02.2020 and restore the appeal to its original position. The Registry was directed to schedule the appeal for a fresh hearing before the assigned Bench, with the date of the hearing to be communicated to both parties.

In conclusion, the miscellaneous application seeking the recall of the order was allowed by the Tribunal, and the appeal was reinstated for further proceedings. The judgment was pronounced in an open court on 05.08.2021.

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