Re: appeal pending as on 31/01/2020 subsequently decided against assessee

can we take benefits of scheme under vivad se vishwas if appeal decided against assessee on 20/06/2020 by cit[A] THE said appeal were pending as on 31/01/2020C

According to us it may not be possible  to take advantages of the scheme after the appeal is heard and the receipt of the order from the office of the CIT (A). .  When an assessee  file an application under the scheme  before the designated authority , the appeal must be pending . However in case  the appeal is decided by the Commissioner (Appeals) without following the due process of law , the assessee can file an before the Tribunal  taking the grounds of natural justice and without giving a reasonable opportunity . The assessee can also make ann application for an early hearing of appeal . When the appeal is heard the Tribunal may set aside the appeal to the Commissioner (Appeals) . Once the appeal  is set aside , it relates back to the date of the filing of the original appeal  . Accordingly the assessee can avail the benefit of the scheme. 

 

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