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    <title>2021 (3) TMI 1384 - ITAT MUMBAI</title>
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    <description>The appeal filed by Revenue challenging an order dated 14th December 2018 was dismissed by the Tribunal. The assessee had filed a declaration under the Vivad Se Vishwas Tax Scheme, 2020, seeking settlement. The Tribunal noted the assessee&#039;s application under the Scheme and deemed the appeal unnecessary as settlement had been sought. However, the Tribunal granted Revenue liberty to restore the appeal if the Scheme application was rejected, allowing for condonation of any delay in such restoration. The appeal was ultimately dismissed on 17.03.2021.</description>
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      <title>2021 (3) TMI 1384 - ITAT MUMBAI</title>
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      <description>The appeal filed by Revenue challenging an order dated 14th December 2018 was dismissed by the Tribunal. The assessee had filed a declaration under the Vivad Se Vishwas Tax Scheme, 2020, seeking settlement. The Tribunal noted the assessee&#039;s application under the Scheme and deemed the appeal unnecessary as settlement had been sought. However, the Tribunal granted Revenue liberty to restore the appeal if the Scheme application was rejected, allowing for condonation of any delay in such restoration. The appeal was ultimately dismissed on 17.03.2021.</description>
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