2020 (12) TMI 783

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....: Mr. Ajay Vohra, Sr. Advocate with Mr. Aniket D. Agrawal, Advocates For the Respondent : Mr. Raghvendra Singh, Sr. Standing Counsel ORDER The appeal has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. On 09th December, 2020, this Court had passed the following order: "The appeal has ....

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....ar, viz., assessment year 2008-09 that the business activity of the appellant had been carried out/revived during the relevant year. He emphasises that the said position had been accepted by the Revenue itself in the assessments framed for the subsequent years, i.e., Assessment Years 2012-2013 and 2013-2014. He lastly states that the appellant wishes to avail of the amnesty scheme being v....

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....nd at the same time has preferred an application before the Tribunal under Section 254(2). Learned senior counsel for the appellant states that he has no objection if this Court were to direct the Tribunal to expeditiously dispose of the appellant's application under Section 254(2) of the Act. However, learned counsel for the respondent states that this Court in the present appeal cannot dir....

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....the additional evidence furnished by the appellant under Rule 29 of the ITAT Rules?" At this stage, learned counsel for the respondent submits that this Court cannot decide the issue No. 1 without seeing the record of the Tribunal. Since it is the case of the appellant that he wishes to avail the benefit of amnesty scheme i.e. 'Vivad Se Vishwas', which closes on 31st December, 2020, we direc....