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    <title>2021 (3) TMI 1300 - ITAT MUMBAI</title>
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    <description>The appeal against the Commissioner of Income Tax (Appeals) order for Assessment Year 2015-16 was withdrawn by the assessee who opted for the Vivad Se Vishwas Scheme. The judgment discussed the provisions of the Vivad Se Vishwas Act, 2020, allowing for the resolution of disputed tax matters. The assessee was granted liberty to restore the appeal if needed, without the need for a separate application for condonation of delay. The appeal was ultimately disposed of as withdrawn, providing the assessee with the opportunity for restoration in line with the High Court&#039;s directive.</description>
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