Appeal was admitted against the set aside order of the Tribunal . Assessee filed declaration under section 4 . Revenue filed instant appeal against order of Tribunal . Court held that  since assessee had already filed declaration under section 4, instant appeal was to be disposed of by directing department to process application at earliest in accordance with Act and communicate decision to assessee at earliest . The assessee is given liberty to restore this appeal in the event the ultimate decision to be taken on the declaration 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 and on such request made by the assessee by filing a Miscellaneous Petition for Restoration, the Registry shall place such petition before the Division Bench for orders. (AY. 2015 – 16)