On allowing the Writ petition to recall the Ex parte order passed by the Tribunal on merits  the Court held  that the assessee was bound by the undertaking given by it that it would apply under the Vivad Se Vishwas Scheme in the event the appeal was restored. The order of the Tribunal dated November 6, 2020 passed in the miscellaneous application and the ex parte order dated July 24, 2018 were set aside. The appeal of the Department before the Tribunal was restored. (AY.2009-10)