https://www.taxtmi.com/caselaws?id=306079 The Tribunal granted leave for restoration of appeals under the Vivad Se Viswas Scheme if the dispute remained unresolved, despite the assessee's failure to fulfill the requisite payment. The judgment clarified that the decision was not based on merits but on the assessee's intention to pursue the appeals. The court invoked the maxim "Actus Curiae Neminem Gravabit" to support the restoration, allowing the Miscellaneous Applications and scheduling a hearing without the need for separate notices. en-us Fri, 01 Jul 2022 00:00:00 +0530 Sun, 08 Jan 2023 20:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306079 The Tribunal granted leave for restoration of appeals under the Vivad Se Viswas Scheme if the dispute remained unresolved, despite the assessee's failure to fulfill the requisite payment. The judgment clarified that the decision was not based on merits but on the assessee's intention to pursue the appeals. The court invoked the maxim "Actus Curiae Neminem Gravabit" to support the restoration, allowing the Miscellaneous Applications and scheduling a hearing without the need for separate notices. Case-Laws Income Tax Fri, 01 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306079