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2021 (6) TMI 440 - AT - Income Tax‘Vivad se Vishwas Scheme, 2020’ - some assessee’s have filed declaration in Form No.1 along with undertaking waiving rights for any remedy in Form No. 2 to the designated Authority and has also received Form 3 - HELD THAT:- Taking note of the fact that some assessee’s have already filed declaration in Form No.1 along with Form No.2 to the Designated Authority and received Form 3 and some assessee’s had already filed form no. 1 & 2 and awaiting form no. 3 from the designated authority and also the fact that remaining assessee’s are willing to file form no. 1 and 2 within the due date prescribed for this purpose, we dismiss the appeals filed by the assessee’s as withdrawn. However, a liberty is given to the assessee’s to restore the appeals, in the event of the Designated Authority, for any reason reject the application filed by the assessee under section 4 of the said Act. Appeals filed by the assessee are dismissed as withdrawn and the Miscellaneous Petitions are allowed.
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