https://www.taxtmi.com/caselaws?id=293698 The Tribunal condoned the delay in filing the Miscellaneous Application seeking to recall orders of the Tribunal dated 18.09.2017, considering the reasons provided by the assessee and legal precedents. The Tribunal interpreted the limitation period under Section 254(2) of the Income Tax Act in favor of the assessee, allowing the application to be heard on merit. Additionally, the Tribunal considered the assessee's interest in the Vivad se Vishwas scheme and decided to allow the assessee to avail benefits under the scheme, directing the Registry to list the appeal for hearing accordingly. en-us Wed, 23 Dec 2020 00:00:00 +0530 Wed, 24 Feb 2021 20:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293698 The Tribunal condoned the delay in filing the Miscellaneous Application seeking to recall orders of the Tribunal dated 18.09.2017, considering the reasons provided by the assessee and legal precedents. The Tribunal interpreted the limitation period under Section 254(2) of the Income Tax Act in favor of the assessee, allowing the application to be heard on merit. Additionally, the Tribunal considered the assessee's interest in the Vivad se Vishwas scheme and decided to allow the assessee to avail benefits under the scheme, directing the Registry to list the appeal for hearing accordingly. Case-Laws Income Tax Wed, 23 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293698