Vivad Se Vishwas Scheme settlement leads to withdrawal of appeal, with limited liberty to revive for technical non-compliance.

An assessee's appeal was dismissed as withdrawn after the dispute was settled under the Vivad Se Vishwas Scheme, rendering the appeal infructuous. The Tribunal preserved liberty for either side to seek revival if technicalities prevented the assessee from obtaining the full benefit of the Scheme, subject to filing an application under Section 254(2) within the prescribed limitation period. The withdrawal was therefore treated as conditional on the Scheme's effective implementation.

---

---

Outcome: The appeal was dismissed as withdrawn after the assessee sought withdrawal in view of settlement under the Vivad Se Vishwas Scheme, with liberty to seek revival in accordance with law if required.

---