Parliament of India enacted the Direct Tax Vivad Se Vishwas Act , 2020 ( 422 ITR 121 (St) to provide for resolution of disputed tax matters and matters connected therewith or incidental thereto . The Act received the assent of the President on March 17 , 2020  and was published in the Gazette of India  on March 17 , 2020  . In terms of the Act , the assessee has been given an option to put  to an end to tax disputes which may be pending at different levels either before the first appellate Authority , or before the Tribunal or before the High Court or before the Supreme Court . The assessee has made an application to withdraw the appeal and  desires to avail the benefit of the Vivad Se Vishwas Scheme .  The Court granted   the permission to withdraw the appeal and given liberty to restore the appeal in the event the ultimate decision is taken on the declaration is  not  in favour of the assessee under section 4 of the said Act .  If such 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 and on such request made by the assessee by filing miscellaneous petition for restoration , the Registry shall place such petition before Division Bench for orders . ( TACA No. 66 of 2020 dt 22-10- 2020)( TCA No. 1010 & 1011of 2019 dt 14 -10 2020)