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2021 (3) TMI 1073 - KARNATAKA HIGH COURTVivad Se Vishwas Scheme - petitioner’s application under the aforesaid scheme has been rejected noting non-compliance with the deposit of tax in terms of Section 249(4)(a) - HELD THAT:- Division Bench of this Court while noticing the conditions precedent under Section 249(a) of the Act has exercised its discretion while permitting assessee to pay the admitted amounts before the authority while directing the Commissioner appeals to consider the appeals on its merits. Noting that the application of the petitioner under the direct tax Vivad Se Vishwas Scheme has been rejected solely on the ground of non-compliance for not having made deposit under Section 249(4)(a) of the Act it would be a fit case while taking note of the observations of the Division Bench referred to above to permit the petitioner to pay the remaining dues in terms of Section 249(4)(a) of the Act within a period of four weeks from the date of release of this order. While so permitting the order at Annexure-A is set aside and the appeal stands restored. Consequential order of setting aside endorsement at Annexure-L is also set aside and the application of the petitioner in Form-1 to be re-considered by the respondent No.1. The respondent no.1 to consider processing of the petitioner’s application afresh in light of the restoration of the appeal as per the order passed herein. It is made clear if the petitioner commits default in making payment within the time stipulated, the benefit of restoration of appeal and so also reconsideration by the respondent No.1 would stand revoked. Accordingly, the petition is disposed off.
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