Tribunal grants restoration of appeals under Vivad Se Viswas Scheme despite payment failure

The Tribunal granted leave for restoration of appeals under the Vivad Se Viswas Scheme if the dispute remained unresolved, despite the assessee's failure to fulfill the requisite payment. The judgment clarified that the decision was not based on merits but on the assessee's intention to pursue the appeals. The court invoked the maxim "Actus Curiae Neminem Gravabit" to support the restoration, allowing the Miscellaneous Applications and scheduling a hearing without the need for separate notices.

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Issues: Restoration of appeals under Vivad Se Viswas Scheme due to financial constraints

Analysis:
The assessee sought restoration of appeals under the Vivad Se Viswas Scheme due to financial constraints preventing settlement. The order highlighted the plea made by the assessee to not dismiss the appeals as withdrawn, as the settlement was not finalized in accordance with Form No.3. The Tribunal granted leave for restoration if the Vivad Se Viswas Scheme did not resolve the dispute.

Analysis:
Regarding the non-payment under the Vivad Se Viswas Scheme, it was undisputed that the assessee did not fulfill the requisite amount. The record indicated the assessee's plea to not dismiss the appeal as withdrawn due to the unsettled Form No.3. The Tribunal allowed the assessee to seek restoration if the settlement benefit was not provided.

Analysis:
The judgment clarified that the matter was not decided on merits, with no reference to the parties' contentions. The decision was based on the assumption that the appeals would be withdrawn upon the Vivad Se Viswas Scheme's conclusion. As the assessee did not withdraw the appeals and intended to pursue them, the court's action was deemed not to prejudice any party. The Latin maxim "Actus Curiae Neminem Gravabit" was invoked to support the decision to restore the appeals.

Analysis:
Ultimately, the Miscellaneous Applications were allowed, restoring the appeals to file. The Registry was instructed to schedule the appeals for a hearing on a specified date. Both parties acknowledged the next hearing date in court, eliminating the need for separate notices.

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