Re: SET ASIDE CASE BY ITAT
AO passed the order U/s 143(3) r.w.s. 147 by making addition. Later Assessee filed the appeal with CIT (A) who unfavours the assessee by confirming the addition made by AO. Assessee later filed the appeal with ITAT which given the decision on 19/12/2019 as “The Assessing Officer shall grant reasonable opportunity of being heard to the assessee in accordance with set principles of natural justice. Thus, all the grounds raised by the assessee in this appeal are allowed for statistical purposes.” Till date no notice is being issued by AO for hearing. Now assessee wants to opt for VsV can he apply for the same. Also how he can show the appeal pending in the Form No.1.
The assessee can avail the benefit of the scheme as the limitation for filing an appeal before High Court has not expired as on 31 -1-2020 .ie. As per S. 260A (2) (a) of the Act, the limitation for filing the appeal is 120 days from the receipt of the order. Please refer , Circular No 9 dt 22-4 -2020 , Q.No 1 and answer which state that cases where the order has been passed but the time limit for filing appeal under the Act has not expired as on the specified date .
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