TMI Blog2022 (7) TMI 1368X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, the process under Vivad Se Viswas Scheme failed - HELD THAT:- In so far as the assessee not paying the amount requisite under the Vivad Se Viswas Scheme is concerned, absolutely there is no dispute. There is nothing on record to show that the assessee did not have any financial constraints for not getting the matter settled under the Vivad Se Viswas Scheme. Even otherwise also, the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings under Vivad Se Viswas Scheme did not attain finality. Assessee never withdrew the appeals nor has any intention to withdraw the same. In these circumstances, we are of the considered opinion that the act of court shall not prejudice to case of any party. Actus Curiae Neminem Gravabit. With this view of the matter, while allowing these MAs, and restore the appeals to file. All these MA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Viswas Scheme failed. While adverting to paragraph No.3 of the common order dt.24-02-2021 wherein it was stated that the assessee pleaded not to dismiss the appeals as withdrawn as on such date because the settlement was not finalized in tune with Form No.3, and submitted that on this premise, leave was granted to the assessee to seek the restoration of the appeal in case the proceedings under V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n merits and no reference has been made to any of the contention of the parties. No adjudication took place in this matter. Only on the assumption that the appeals would be withdrawn on the proceedings under Vivad Se Viswas Scheme reaching their logical conclusion, the matter was dealt with in a summary manner, granting leave to the assessee to approach the Tribunal for revival of proceeding, if t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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