Re: ITAT hearing 27.01.2020 and pronounced order 10.02.2020

Hello

Assesses appeal before ITAT was heard on 27.01.2020 and order was pronounced on 10.02.2020.

Is Assessee still eligible for VsV scheme?

As soon as  the scheme  was announced the asssessee could have made a request in writing stating that  they intend to avail the benefit of the schme .  Unfortunately No, unless the assessee has communicated to the ITAT the intention to avail 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. On the facts it may be debatable whether  the  assessee can avail the benefit of the Schme . 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.

 

The date of hearing is not relevant; it is the date of signing and pronouncement date. In Pradeep K. R. Sangodker v. State of Goa & Anr.2007 (1) AIR Bom R 80, Ajay Singh and Anr and etc. v. State of Chhattisgarh and Anr. AIR 2017 Supreme Court 310. The Courts have held that judgment has to be pronounced in open Court, signed and dated.

 

On the facts the appeal of the assessee was pending on the date specified date i.e. 31 -1 -2020.  It would be advisable to apply under the Scheme.If department accepts it is final . In case of any rejection, one may approach the Hon’ble High Court by filing a Writ Petition.

 

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