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TMI Blog2020 (12) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... peal is liable to be allowed on the first question of law framed by the appellant in the present appeal. Consequently, as of now, admit the appeal on the following question:- Whether the Tribunal erred in law in failing to adjudicate upon the admissibility and consider 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 direct the Registry of this Court to summon the record for assessment year 2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /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 vivad se vishwas. Issue Notice. Mr. Raghvendra Singh, learned senior standing counsel accepts notice. He states that he has not been served with an advance copy of the appeal. Let a soft copy of the present appeal be served upon him during the course of the day. List on 17th December, 2020. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail. Today, Mr. Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admissibility and consider 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 direct the Registry of this Court to summon the record of ITA No. 3613/Del/2015 for assessment year 2011-12 by a special messenger today itself. List the matter for hearing on 18th The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail. December, 2020 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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