https://www.taxtmi.com/highlights?id=98936 An appeal withdrawn after opting for the Vivad Se Vishwas Scheme was restored because the earlier dismissal was only on withdrawal and not on merits. The Tribunal's refusal to revive the appeal was set aside, as the dispute remained undecided and substantial payment had already been made under the settlement scheme. Restoration was necessary so the appeal could be heard in accordance with law, and so the assessee could, if advised, pursue settlement again under the prevailing scheme while the appeal remained pending. The appeal was therefore revived for disposal on merits. en-us Sat, 18 Apr 2026 09:04:58 +0530 Sat, 18 Apr 2026 09:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98936 An appeal withdrawn after opting for the Vivad Se Vishwas Scheme was restored because the earlier dismissal was only on withdrawal and not on merits. The Tribunal's refusal to revive the appeal was set aside, as the dispute remained undecided and substantial payment had already been made under the settlement scheme. Restoration was necessary so the appeal could be heard in accordance with law, and so the assessee could, if advised, pursue settlement again under the prevailing scheme while the appeal remained pending. The appeal was therefore revived for disposal on merits. Highlights Income Tax Sat, 18 Apr 2026 09:04:58 +0530 https://www.taxtmi.com/highlights?id=98936