2021 (3) TMI 1384

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..... kani O R D E R PER S. RIFAUR RAHMAN, A.M. The captioned appeal has been filed by the Revenue challenging the order dated 14th December 2018, passed by the learned Commissioner (Appeals)-8, Mumbai, pertaining to the assessment year 2013-14. 2. During the course of hearing, we find that the assessee has filed a letter dated 9th October 2020, accompanied with copy of acknowledgement in Form-1 and .....

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..... restoration of this appeal in the event the application filed under Vivad Se Vishwas Tax Scheme is not accepted by the Department. It is 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 observ .....

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