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2021 (3) TMI 1384 - ITAT MUMBAIVivad Se Vishwas Scheme - HELD THAT:- We are of the opinion that there is no necessity of keeping this matter alive since the assessee has already applied for settlement of dispute under the Scheme. Consequently, the appeal filed by the Revenue is liable to the dismissed as such. However, liberty is granted to the Revenue to seek restoration of this appeal in the event the application filed under Vivad Se Vishwas Tax Scheme is not accepted by the Department. As further made clear that in such eventuality if the Revenue seeks restoration of the present appeal by filing misc. application, the delay, if any, should be condoned without insisting upon filing any application for condonation of delay. With the aforesaid observations, the appeal is dismissed.
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