Re: Appeal Pending on specified date but order is passed in the moth of February

Sir, the appeal was pending before CIT(A) as on specified date i.e. 31-01-2020. However, the CIT(A) has passed an order on 15-02-2020 deciding the appeal against the assessee. Whether in such cases, the assessee is eligible for the benefit VsVS against such decided appeal on the ground that it was pending as on specified dated i.e. 31-01-2020?

As clarified by Q1 of FAQ dt 4 March 2020, since appeal was pending as on 31 January 2020, taxpayer is eligible for VSV settlement irrespective of CIT(A) order passed later on.  However, one may wish to consider whether in a case where CIT(A) order passed post 31 Jan 2020 has given some relief, then whether the quantification should relate back and disputed tax should be consequently reduced.  In our view, the same can be possible basis Q25 and Q50 of the FAQ dt 4 March 2020.  However, the same needs to be specifically clarified by the CBDT.  

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