Appeal shall be revived once appellant violates any of the condition under DTVSVS Act, 2020

ACIT Vs Lifecell International Private Limited (ITAT Chennai) ITAT Chennai held that it is fact that under Direct Tax Vivad Se Vishwas Act, 2020 declarant cannot challenge sum payable before any appellate forum, however, once the declarant violates condition of DTVSVS Act, 2020 the same can be revived by the Department. Facts- The Revenue has filed a petition on maintainability of appeal filed by the assessee in ITA No. 3334/Chny/2019 in light of declaration filed by the assessee u/s. 4(1) of the Direct Tax Vivad Se Vishwas Act, 2020 (hereinafter referred to as “DTVSVS Act, 2020) and subsequ...