https://www.taxtmi.com/caselaws?id=470182 An appeal dismissed as infructuous on an unverified assumption of settlement under the Vivad se Vishwas Scheme requires fresh merits adjudication where the settlement concerned a separate assessment order. The notes state that the National Faceless Appeal Centre relied on incorrect portal information without direct confirmation, and that the assessee must receive an opportunity to be heard before determination. Delay in challenging the dismissal may be condoned on terms where responsibility for the confusion is shared, the assessee's understanding of the applicable transfer arrangement was not unfounded, and the COVID-19 limitation exclusion is material. The matter was restored for adjudication in accordance with law. en-us Tue, 18 Mar 2025 00:00:00 +0530 Sat, 18 Jul 2026 20:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470182 An appeal dismissed as infructuous on an unverified assumption of settlement under the Vivad se Vishwas Scheme requires fresh merits adjudication where the settlement concerned a separate assessment order. The notes state that the National Faceless Appeal Centre relied on incorrect portal information without direct confirmation, and that the assessee must receive an opportunity to be heard before determination. Delay in challenging the dismissal may be condoned on terms where responsibility for the confusion is shared, the assessee's understanding of the applicable transfer arrangement was not unfounded, and the COVID-19 limitation exclusion is material. The matter was restored for adjudication in accordance with law. Case-Laws Income Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470182