https://www.taxtmi.com/caselaws?id=436365 The court allowed the appeal and directed the respondent to file an application under the Vivad Se Vishwas Scheme within a specified timeframe. The court considered the peculiar circumstances of the case, including the delay in filing the appeal, and ensured that the assessee was not disadvantaged due to the revenue's default. The judgment referenced a similar case from the High Court of Delhi to support its decision, emphasizing the importance of allowing the assessee to avail themselves of the Scheme despite procedural delays. en-us Mon, 02 Jan 2023 00:00:00 +0530 Tue, 11 Apr 2023 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436365 The court allowed the appeal and directed the respondent to file an application under the Vivad Se Vishwas Scheme within a specified timeframe. The court considered the peculiar circumstances of the case, including the delay in filing the appeal, and ensured that the assessee was not disadvantaged due to the revenue's default. The judgment referenced a similar case from the High Court of Delhi to support its decision, emphasizing the importance of allowing the assessee to avail themselves of the Scheme despite procedural delays. Case-Laws Income Tax Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436365