TMI Blog2020 (12) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of Hon'ble Madras High Court in the case of Nannusamy Mohan (HUF) vs. ACIT [ 2020 (11) TMI 484 - MADRAS HIGH COURT] We give liberty to the assessee to get the appeal restored in the event that the assessee does not succeed on the declaration filed by the assessee under direct tax Vivad Se Viswas Scheme-2020 . In other words if the assessee‟s declaration to be filed is not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals)-20, Mumbai in appeal No.CIT(A)-20/IT-10223/2017-18 dated 11/01/2018 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 29/12/2017 by the ld. Income Tax Officer, 12(1)(3), Mumbai (hereinafter referred to as ld. AO). 2. At the outset, the ld. Counsel for the assessee Shri Vimal Punmiya submitted that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As observed, the assessee is given liberty to restore this appeal in the event the ultimate decision to be taken on the declaration to be filed by the assessee under Section 4 of the said Act is not in favour of the assessee. If such a prayer is made, the Registry shall entertain the prayer without insisting upon any application to be filed for condonation of delay in restoration of the appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited (supra), we also give liberty to the assessee to get the appeal restored in the event that the assessee does not succeed on the declaration filed by the assessee under direct tax Vivad Se Viswas Scheme-2020 . In other words if the assessee‟s declaration to be filed is not accepted by the Revenue for any reason whatsoever, the assessee can make a prayer before the Bench for recalling of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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