Re: ITAT order after the specified date
As on the specified date the case is pending with ITAT. After the specified date an order is passed against the assessee. Whether the assessee can opt for Vivad Se Vishwas scheme
If the appeal is passed ex parte , the assessee can make an application for recalling the order , once the appeal is recalled it relates back the date of filing . Once the appeal is decided on merits the assesse cannot avail the benefit of the scheme .
if any appeal is pending as on 31st Jan., 2020 but dismissed later on, on or before 31st Dec., 2020 then the litigant assessee is entitled to opt for the Vivad Se Vishwas Scheme.