Assessee can reinstate appeal if Vivad Se Vishwas Scheme Section 4 decision is unfavorable, no delay condonation needed.

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....Benefit of Vivad Se Vishwas Scheme ('VVS Scheme') - The assessee is given liberty to restore this appeal in the event the ultimate decision to be taken on the declaration to be filed by the assessee under Section 4 of the said Act is not in favour of the assessee. If such a prayer is made, the Registry shall entertain the prayer without insisting upon any application to be filed for condonation of delay in restoration of the appeal - HC....