JUDGMENT

Dated this the 17th day of February 2021 S.V

.Bhatti, J. On 09.02.2021, at the request of the learned Standing Counsel for respondent Adv.Jose Joseph, the appeals stand adjourned to today, to enable him to get instructions from the department whether the application(s) filed by the assessee/appellant under 'Vivad Se Vishwas' scheme has been received, whether the application is under process, if so, the time within which a decision is taken on the application filed by the assessee/appellant.

2. The learned Standing Counsel referring to the instructions received in this behalf from the Department states that the assessee/appellant, in fact, has applied for availing the benefit under the scheme; the applications are being processed; two weeks to three weeks time is required for processing the applications and to issue a certificate in Form No.III. The statement of the learned Standing Counsel is placed on record and accepted.

3. The appellant/assessee as is evident, by complying with one of the conditions viz. pendency of litigation, for availing the benefit under the scheme has availed the option of amnesty payment. H