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2020 (9) TMI 573 - AT - Income TaxRectification u/s 254 - Request for recalling an order wherein the appeal was dismissed on the ground of delay in filing an appeal - seeking restoration of appeal to become eligible for Vivad Se Vishwas Scheme - HELD THAT:- One of the conditions for being eligible for such settlement scheme is that the appeal of the assessee should be pending on the specified date before the Tribunal and once, the assessee’s application is accepted by the Appropriate Authority under the said scheme, the assessee is required to withdraw his appeal before the Tribunal. By filing the present misc. applications, we therefore find that the assessee is trying to revive his appeal which is already decided against him and thus trying to become eligible for such settlement scheme. Assessee has all the rights to apply for the aforesaid settlement scheme, however, once the appeal of the assessee has been dismissed and decided against it, unless the matter falls under the limited scope of section 254(2) which is not the case here, the act of the assessee to file misc. application to revive such appeals therefore cannot be entertained and encouraged merely for assessee to become eligible for such scheme. Where the assessee is aggrieved with the order of the Tribunal, the assessee is at liberty to approach the right appellate forum as so advised but cannot expect the Tribunal to become a party to its plan to be eligible for such settlement scheme by allowing its prayer to firstly recall the order and then, subsequently on such recall, allow the withdraw of the appeal, being a condition precedent for settlement of dispute. Miscellaneous petitions so filed by the assessee are hereby dismissed
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