Revival of withdrawn tax appeals requires timely application and sufficient cause; belated requests were held time-barred.

An application seeking revival of an appeal withdrawn under the Direct Tax Vivad Se Vishwas Scheme is not automatically restored merely because the settlement did not materialise; the assessee must approach the Tribunal within a reasonable time and show sufficient cause for any delay. The Tribunal held that a belated request filed more than three years after withdrawal was time-barred, rejected the plea of bona fide belief, and found no condonation application or adequate explanation for delay. Treating the residuary limitation under Article 137 of the Limitation Act as applicable, it dismissed the miscellaneous applications as barred by limitation.

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Issues: Whether the assessee's miscellaneous applications seeking recall and revival of appeals withdrawn in view of the Direct Tax Vivad Se Vishwas Scheme, 2020 were barred by limitation and whether the delay in filing them could be condoned.

Analysis: The applications were filed more than three years after the order allowing withdrawal of the appeals. The plea that the appeals stood automatically revived on the DTVSV declaration becoming void was rejected, because the appeals had already been dismissed as withdrawn by the Tribunal and revival required the assessee to approach the Tribunal within a reasonable time. The plea of bona fide belief was found inadequate, as the earlier order had expressly granted liberty to seek reinstatement within the stipulated time. The Tribunal held that, even if section 254(2) of the Income-tax Act, 1961 was not the correct provision for such revival, the applications still had to be made within a reasonable period and the delay had to be explained by sufficient cause. No condonation application or sufficient explanation was furnished. The Tribunal treated the residuary limitation under Article 137 of the Limitation Act, 1963 as applicable and found the applications time-barred.

Conclusion: The delay was not condoned, and the miscellaneous applications were held barred by limitation and dismissed.

Ratio Decidendi: An application seeking revival of an appeal withdrawn in anticipation of settlement under the DTVSV Scheme is not automatically restored on the scheme not materialising; the party must move the Tribunal within a reasonable time and explain any delay by sufficient cause, failing which the application is liable to be rejected as time-barred.

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