Re: Appeal adjudicated after 31.01.2020

Respected Sir, Since one of my appeals, though pending in ITAT, as on 31.01.2020, was decided against me after 31.01.2020.As the law is very clear that the appeal should be pending as on 31.01.2020, which in my case is true. However, while filing Form 4 of VSVS, it wants the proof of withdrawal (while the Act says in ITAT, it will be deemed withdrawal). However, since my appeal has been already heard, how can I file this withdrawal proof.

If your appeal is already heard and adjudicated by the ITAT, you may not be eligible under VSVA. Unless you have intimated the ITAT about your intention to avail the Scheme in writing, and the ITAT still proceeded with the case.  Please verify whether the order is signed by the Honourable Members . If the order is not signed and not pronounced , it can be presumed to have been pending . The assessee can write to the Honourbale ITAT not to pass the order  . In such circumstances the assessee can avail the benefit of VVSA.    If the appeal is decided ex -parte without giving an opportunity of hearing the assseessee   a miscellaneous application before the Appellate Tribunal . In case the miscellaneous application is allowed the , assessee can avail the  benefit of the  VSVA scheme 

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