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    <description>An assessee whose appeal was pending on merits filed declarations under the Vivad Se Vishwas Scheme, 2020, and informed the Tribunal that the declarations had been accepted and Form No. 3 had been issued. In view of that accepted declaration, the assessee sought withdrawal of the appeal with liberty to revive it if the scheme did not finally mature. The Tribunal allowed the request, dismissing the appeal as withdrawn while preserving the right to revive the appeal if the VSVS process does not conclude successfully.</description>
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      <description>An assessee whose appeal was pending on merits filed declarations under the Vivad Se Vishwas Scheme, 2020, and informed the Tribunal that the declarations had been accepted and Form No. 3 had been issued. In view of that accepted declaration, the assessee sought withdrawal of the appeal with liberty to revive it if the scheme did not finally mature. The Tribunal allowed the request, dismissing the appeal as withdrawn while preserving the right to revive the appeal if the VSVS process does not conclude successfully.</description>
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