Re: Appeal-Tribunal

Appeal before the Income tax Appellate Tribunal (‘ITAT’) was heard on 27th December 2019 and the order is pronounced on 2nd February, can the assessee approach under the scheme

As per Rule 34 (4) of the ITAT Rules, 1963, after hearing the appeal the order has to be pronounced and signed in the Court.  Till the order is pronounced and signed the appeal is considered as pending before the Tribunal. Accordingly, the assessee can avail the benefit. The Hon’ble Supreme Court, in the case of Chattisgarh State Electricity Board v.s Central Electricity Regulatory Commission & Ors.  AIR 2010 SC 2061 held that the date of pronouncement shall be notified in the cause list and that shall be a valid notice of pronouncement of the order. The Hon’ble Supreme Court in the case of ITAT v. V.K Agarwal (1999) 235 ITR 175 (SC) held that unless order of a Bench is signed by all Members constituting it and is dated, it is not an order of Tribunal.

 

As per the CBDT Circular No. 7 of 2020 dated March 4, 2020 Q No 23, reads as under Q. No 23. If the due date of filing appeal is after 31-01 2020, the appeal has not been filed, will such case be eligible for Vivad se Vishaws? Ans. “Yes”. Accordingly, the querist can avail the benefit of the scheme.

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