Honorable ITAT has disposed Appeals for AYs 2008-09 and 2012-13 filed
\nby the Department (revenue) by a Common order dated 04.10.2019 partly
\nallowing the appeal of the Department by disallowing the relief given
\nby CIT(A).
\nThe Appellant has received the consequential order of CIT(A) dated
\n11-02-2020 pertaining to the order of the ITAT dated 04-10-2019 on
\n17-02-2020.The Appellant has filed Miscellaneous Application before
\nthe ITAT aggrieved by the ITAT order within the time limit allowed
\nunder Rule 27 of ITAT rules after receiving the consequential order.
\nAlso petition under Vivaad se vishwas scheme is filed only after the
\nconsequential order is received from CIT Appeals ie) after 17.02.2020
\n. Had the CIT has released the consequential order of the ITAT before
\n31.01.2020 the Appellant could have filed the Miscellaneous
\napplication before the ITAT and Petition under DTVSV before 31.01.2020
\nVivaad se vishwas petition was rejected on the grounds that
\nMiscellaneous Application is not an Appeal and no appeal is pending as
\non 31.01.2020 the Cut-off date.
\nPlease let us know whether Miscellaneous application can be treated
\nas Appeal pending and how to proceed here as the hearing is still
\npending before the ITAT on 12th February 2021.<\/p>\n
Regards
\nP.V.Subba Rao<\/p>\n","protected":false},"excerpt":{"rendered":"
Honorable ITAT has disposed Appeals for AYs 2008-09 and 2012-13 filed by the Department (revenue) by a Common order dated 04.10.2019 partly allowing the appeal of the Department by disallowing the relief given by CIT(A). The Appellant has received the consequential order of CIT(A) dated 11-02-2020 pertaining to the order of the ITAT dated 04-10-2019 on 17-02-2020.The Appellant has filed Miscellaneous Application before the ITAT aggrieved by the ITAT order within the time limit allowed under Rule 27 of ITAT rules after receiving the consequential order. Also petition under Vivaad se vishwas scheme is filed only after the consequential order is received from CIT Appeals ie) after 17.02.2020 . Had the CIT has released the consequential order of the ITAT before 31.01.2020 the Appellant could have filed the Miscellaneous application before the ITAT and Petition under DTVSV before 31.01.2020 Vivaad se vishwas petition was rejected on the grounds that Miscellaneous Application is not an Appeal and no appeal is pending as on 31.01.2020 the Cut-off date. Please let us know whether Miscellaneous application can be treated as Appeal pending and how to proceed here as the hearing is still pending before the ITAT on 12th February 2021. Regards P.V.Subba Rao<\/p>\n