During pendency of appeal, assessee applied under Direct Taxes Vivad Se Vishwas Scheme (DTVSV) and received Form-3 with a demand of Rs. 5,75,026.Tribunal, on assessee’s request, permitted withdrawal of appeal, with liberty to reinstate if DTVSV application was rejected.Assessee failed to pay demanded amount under DTVSV Scheme, citing inability. An application to recall Tribunal’s withdrawal order was dismissed, stating it was not maintainable under section 254(2). On  writ the Court held that  though there was delay on part of assessee in approaching Tribunal, he should be afforded an opportunity to pursue his appeal, to meet ends of justice or else he would be rendered remedy less. Order of Tribunal is set aside  and application under section 254(2) is  ordered to be treated as an application for revival of appeal. (AY. 2013-14)