https://www.taxtmi.com/caselaws?id=466085 An application seeking revival of an appeal withdrawn under the Direct Tax Vivad Se Vishwas Scheme is not automatically restored merely because the settlement did not materialise; the assessee must approach the Tribunal within a reasonable time and show sufficient cause for any delay. The Tribunal held that a belated request filed more than three years after withdrawal was time-barred, rejected the plea of bona fide belief, and found no condonation application or adequate explanation for delay. Treating the residuary limitation under Article 137 of the Limitation Act as applicable, it dismissed the miscellaneous applications as barred by limitation. en-us Thu, 20 Feb 2025 00:00:00 +0530 Thu, 22 Jan 2026 19:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466085 An application seeking revival of an appeal withdrawn under the Direct Tax Vivad Se Vishwas Scheme is not automatically restored merely because the settlement did not materialise; the assessee must approach the Tribunal within a reasonable time and show sufficient cause for any delay. The Tribunal held that a belated request filed more than three years after withdrawal was time-barred, rejected the plea of bona fide belief, and found no condonation application or adequate explanation for delay. Treating the residuary limitation under Article 137 of the Limitation Act as applicable, it dismissed the miscellaneous applications as barred by limitation. Case-Laws Income Tax Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466085