Assessee has gone for settlement under the Scheme in respect of an appeal which is pending in respect of penalty. Now Form 3 has been received.
Under what section should the payment be made whether as tax on regular assessment by challan 280 and whether the amount is to be entered in others or under tax column.

Assessee received intimation for AY 2018-19 dated 16.10.2019 but exact date on which it was came to the knowledge of the asseessee not known. In Form No.35, the wrong dates were written i.e. date of order 23.05.2019 and date of service of order 20.07.2019. He filed appeal in Form no.35 on 04.03.2021 and thereafter went for VSVS-2020 filed Form No.1 and 2 on 09.03.2021. His application by VSVS has been rejected as the appeal was no pending as on 31.01.2020. Sir, I think if there was delay in filing of appeal either before CIT (Appeal) and ITAT, if the condonation is accepted then the application of the assessee should have been accepted under VSVS-2020.

Further, please let me know whether fresh Form No.35 can be filled due to mistake in the form already filed i.e. date of intimation and date of order served. Please clarify.

I will be highly grateful.

Thanking You,

Assessee filed appeal before the CIT both on merits and penalty (Dept attavhed the penalty amount after passing the order)
The CIT (A) dissmissed te appeal on merits and deleted the penalty u/s271 (1)(c)

Assessee not filed appeal on merits and the dept filed appeal against penalty and the penalty appeal filed by the department was dismissed

The dept filed appeal against penalty and no notice was issued to the assessee sincfe the admission of the case is not posted .
Assessee filed viswas scheme and paid lower penalty amount

After that event suddenly the penalty appeal filed by the dept came up for hearing the counsel for the department argued and the Court on admission taken up the case and dismissed the case. The counsel for the assessee was asked asked whether the tis there any appeal on merits on which the cousnel argued tht the assessee had not filed appeal on merits.
Both cousnels were not in knowledge of that the assessee hae filed form 1 and form 2 under viswas scheme Now the assessee is not filing form 4 and form 5 and wants refund the penalty amount.

Your exper view is solicited

Company filed the ITR and paid tax on exempted Income also. During assessment the same is put under consideration for Assessing officer. But Order u/s 143 (3) order return income as assessed income with no addition but refund for tax paid on exempt income not given as exempt income is already included in return income.
Company filed an appeal before CIT(a) which was pending. Hence company opted for VSV scheme and filed form 1 and 2 as tax was already paid in excess on exempted income so company treat that as disputed income and ask for waiver of interest paid. BUT DCIT rejected as they said they only consider returned and assessed income in consideration and there is no disconnect so they cant treat this case for vsv and rejected the same for any relief we have to continue for appeal against CIT (A).

Is he is correct on doing so? Tax paid by us in excess and AO didn’t consider our point for relief. Is CIT (A) is the best route?

In form 3 issued by DA shows a refund under VSV Scheme how to fill the form 4 and avail the refund.

I have already filed Form 1 and 2 under VSV for disputed tax, awaiting for Form 3.

Now, I have received a show cause notice for penalty proceedings as to why penalty u/s 271(1)(b) should not be imposed.

My question is whether penalty will be waived once Form 5 is issued to me?

1.There is no direct search in case of our client
2.However the reassessment has arisen from the Search Action in some other case as specified in the order u/s 143[3] RW 147 of our client case
3.The DTVSVS Application was filed in Mar 2020
4.The Form 3 dated 11.3.2021 issued by Principal CIT states amount payable is calculated at 125% as against 100% of disputed tax as computed by the assessee – as per FAQ 70, of circular F.No.IT(A)/1/2020-TPL , dated 04.12.2020 as the case of taxpayers w as based on search executed in some other tax payer’s case.

ONE OF MY CLIENT IS ASSESSED U/S 143(3) BY MAKING CERTAIN ADDITIONS. AGAINST THE SAID ADDITIONS, THE ASSESSEE HAS MOVED TO APPLICATION FOR VIVAD SE VISHWAS SCHEME AND PAID TAXES. NOW THE ASSESSEE HAS RECEIVED NOTICE U/S 153C FOR FILING RETURNS. KINDLY ADVISE ME ON WHAT INCOME WE HAVE TO FILE RETURN IN RESPONSE TO NOTICE U/S 153C WHETHER ON INCOME DECLARED UNDER ORIGINAL RETURN OR AT ASSESSED INCOME. IF I FILED RETURN ON ASSESSED INCOME, CPSE WILL RAISE THE DEMAND CONSIDERING ADDITIONS

Sir,

I have received Form 3 by the officer, i have the payment of tax as mentioned in Form 3.

Form 4 requires Letter of Withdrawal.

Under E-Proceeding i have filed a Letter requesting the officer to withdraw the appeal.

But no response from the officer is received yet.

My question is so while filing Form 4, since till now i have not received an order relating to letter of withdrwal. How should i file my Form 4.

Hi,
To the respected panel of Advocates & Chartered accountants.

Subject: Application to opt scheme of VSV, where the appeal was filed by not uploaded due to certain technical issue.

The matter of AY-2011-2012, where the applicant of the case was not aware of any consequences because no notice was served to the applicant since the notices via email were noticed in the year of 2019 august, as from the previous year, the health of the applicant was breakdown, and nobody was available to check with the prioritised email access. As soon as the applicant noticed the email and order passed against her in the email, immediately the applicant had approached to the CIT office which is held in Gurgaon, and specified application was made to the requested officer and appeal was made, where the challan was also generated for the appeal being applied, after that situation. The scheme was launched for VSV and lockdown was made by the pandemic of COVID – 19, thus as the time passed and the deadline of VSV was 31st December,2020. On the date, 30th of December, the applicant visited to fill the form of VSV as applicant is not much educated, later. After filing the form it was told by the officer, that there’s no appeal pending before the authority or official, to which it was showed and told and generated challan was also shown to the officer that the appeal was filed by the applicant in the year of 2019 itself and hence the applicant shall be applicable for VSV. Since the appeal was generated by remained saved in the preview version and was not uploaded, the applicant being under the assumption that the appeal was filed by her in 2019 but was not uploaded due to technical issue, which was an traumatic result to the situation. The intention of the applicant was clear to file the appeal in 2019, which remained under processed due to technical issue, but couldn’t be eligible for VSV. Since the appeal was again filed by the applicant in the month of Jan by the applicant and again applicant filed the form of VSV as the date was extended for VSV. Again remained under the unknown circumstances, the file was rejected that the appeal would remained pending before the authority to 31st December 2020. As no notification was issued to citizens so that they can also be eligible for the certain VSV scheme. Hence, the amount is 13,00000 in rupees and with all the penalties and interest with Rs, 1700000/-. The applicant is the single mother and having two daughters shall be considered where the matter can be resolved as she doesn’t have any other source to fulfil and pay such heft amount. The applicant shall be considerable to the VSV scheme how and under which circumstances it can be availed? Please advice