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2021 (3) TMI 1268 - ITAT HYDERABADBenefit of Vivad Se Vishwas Scheme ('VVS Scheme') - HELD THAT:- We are inclined to treat the instant appeal of the assessee as withdrawn relying on the decision of the Hon’ble High Court of Madras in the case of DCIT vs. M/s. Keyaram Hotels P. Ltd [2020 (11) TMI 142 - MADRAS HIGH COURT] - we hereby dismiss the instant appeal of the assessee for the A.Y. 2013-14 as withdrawn. However, we also make it clear that, if the assessee’s case is not accepted in the Vivad-se-Vishwas Scheme by the Revenue for whatsoever may be reason on a subsequent date, then the assessee shall be at liberty to file Miscellaneous Petition before the Tribunal within the time limit prescribed under the Act to reinstate its appeal. It is ordered accordingly.
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