2022 (7) TMI 1368

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....R For the Assessee : Smt. S.Sandhya, AR For the Revenue : Shri Y.V.S.T.Sai, CIT-DR ORDER PER K. NARASIMHA CHARY, JM: By way of these Miscellaneous Applications, the assessee seeks the restoration of appeals to file on the ground that though the assessee wanted to settle the issues under Vivad Se Viswas Scheme, due to financial constraints, the assessee could not take them to their logical con....

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....vad Se Viswas Scheme. Even otherwise also, the record speaks that the assessee pleaded not to dismiss the appeal as withdrawn, in view of the fact that the settlement in tune with Form No.3 was not finalised by the department as on such date. Leave was granted to the assessee to file a petition to restore the appeals to file, if the settlement benefit under the Vivad Se Viswas Scheme was not given....