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    <title>2021 (4) TMI 531 - ITAT CHENNAI</title>
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    <description>The Appellate Tribunal, ITAT Chennai, admitted appeals by both assessees and Revenue for adjudication after condoning the delay in filing Revenue&#039;s appeals. Assessees expressing intent to settle disputes under the &#039;Vivad se Vishwas Scheme, 2020&#039; led to the dismissal of all appeals as withdrawn, with the liberty for assessees to restore appeals if their scheme applications were rejected. Assessees were directed to promptly inform the Assessing Officer if opting out of the scheme or facing application rejection to enable restoration of appeals through a miscellaneous application.</description>
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