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2020 (12) TMI 783 - HC - Income TaxRectification u/s 254 - respondent states that this Court in the present appeal cannot direct the Tribunal to expedite the disposal of the application filed by the appellant under Section 254(2) - HELD THAT:- We are of the view that if the respondent’s submission is accepted, it would defeat the cause of justice as this Court would not hear the appeal till appellant’s application under Section 254(2) is decided and at the same time, it could issue no direction to the Tribunal to expedite the disposal of the said application. If the facts stated in the present petition are correct, then the appeal 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 2011-12 by a special messenger today itself.
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