https://www.taxtmi.com/caselaws?id=773577 Under the Vivad se Vishwas Scheme, 2024, filing of a declaration can result in pending ITAT, CIT(A) and JCIT(A) appeals being treated as withdrawn from the date of issue of the certificate by the Designated Authority. The scheme also contemplates that the taxpayer should withdraw the appeal and furnish proof of such withdrawal along with intimation of payment under section 92(2). Where the assessee seeks withdrawal, the appeal is permitted to be withdrawn, and a fresh Miscellaneous Application may be filed for restoration if later facts justify hearing on merits. en-us Fri, 25 Apr 2025 00:00:00 +0530 Wed, 25 Jun 2025 09:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773577 Under the Vivad se Vishwas Scheme, 2024, filing of a declaration can result in pending ITAT, CIT(A) and JCIT(A) appeals being treated as withdrawn from the date of issue of the certificate by the Designated Authority. The scheme also contemplates that the taxpayer should withdraw the appeal and furnish proof of such withdrawal along with intimation of payment under section 92(2). Where the assessee seeks withdrawal, the appeal is permitted to be withdrawn, and a fresh Miscellaneous Application may be filed for restoration if later facts justify hearing on merits. Case-Laws Income Tax Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773577