As per section 2 (1)(a) of The Direct Tax Vivad Se Vishawas Act , 2020 , the appellant means whose appeal is pending as on specified date  , ie 31 st Day of January 2020 .  Please also  refer Circular No 9 /2020 dt 22 -4 -2020  Q. No .1 and answer  given by the  CBDT .  As per the Vsv Act , the appeals which are pending before the  specified Authority as on  specified date i.e. 31 – 1-2020 is only eligible for taking the advantages of the scheme . If appeal was not filed  by the  assessee  they  are not eligible to file declaration under the Scheme . 

On the facts of the case the asssessee is not eligible .  

Please refer  circular No . 9 /2020 dt 22-4 -2020--Q, No . 42 and answer   given by the CBDT,    which state that any amount paid in pursuance of a declaration made under the Vivad Se Vishawas shall not be refundable under any circumstances .  Please  also refer Section 5 (3) of the  Direct  Tax Vivad Se Vishwas Act , 2020, every order passed under  sub section 5(1) , determining the amount payable under this Act  shall be conclusive as to the matter stated therein and no matter covered by such order reopened in any proceedings under the Income -tax  Act

According to us  the interpretation of the CBDT is not in accordance with provision of the VSV  Act.  A Writ petition is filed before the Bombay High Court in Sushil  Bhatia HUF v .PCIT ( WPNO. (L) (No. 4666of 2021 dt 23 -2 -2021 , wherein Delhi High Court order in Ashsih Saraf v .PCIT dt 15 -2 -2021 is  relied on.  The matter  is adjourned to 17 -3 -2021 .  We hope the Court may decide on 17 -3 -2021 .   Similar petitions are filed before the Delhi High Court In Prime India Pvt Ltd v .PCIT and ors WP NO. 2579/   2021 the interim order is  passed on 25 -2 -2021 , the matters are kept for hearing on 4 -5 -2021 .

The assessee may have to file writ before the High Court .

The assessee is eligible for the Scheme . Please refer Circular No. 21    dt.  4 -12 -2020   Q. No 56  and Answer given by the CBDT  wherein  the CBDT clarified that  even if the appeal is disposed bt the appellate Authority , still  the assessee is eligible . Please verify whether the application u/s 264 is rejected due to delay in filing the petition or otherwise . If the application   is rejected for not condoning the delay it may not be advisable to make the payment .

The assessee has to file the receipt of application filed before the Commissioner .No other proof is required .

Please refer Section 5 (3) of the  Direct  Tax Vivad Se Vishwas Act , 2020, every order passed under  sub section 5(1) , determining the amount payable under this Act  shall be conclusive as to the matter stated therein and no matter covered by such order reopened in any proceedings under the Income -tax  Act -------Also refer   Uma Corporation v. ACIT & Ors. (2006) 204 CTR 282 / 284 ITR 67 (Bom.)(HC)  the Court held that  Income disclosed under VDIS for which certificate is issued by the authority. Reassessment proceeding in respect of such disclosed income is not valid. Also refer  Killick Nixon Ltd. v. Dy. CIT (2002) 258 ITR 627 / 125 Taxman1055/(2003)172Taxation373 / 178 CTR 387 (SC)  the Court held that once declaration is accepted  reassessment is not permissible .

 Please refer    CBDT  circular No 21  / 2020 dt 4 -12 -2020 ,  Q. No. 89 and answer given by the CBDT  . As per the clarification issued by the CBDT  ,Declaration filed by the  asseessee  can be revised any number of times before the DA issues a certificate under section 5(1) of Vivad se. Vishwas .  It may be desirable to file revised declaration . 

Please refer CBDT Circular No. 9 /2020 dt 22 -4 -2020 .  Q.  No. 5 and Answer  by the CBDT , wherein the  Board  has Clarified that  the assessee is entitle to refund  without interest under section 244A of the Act .   After receipt of certificate under section 5( 1) of the Act, issued by the Designated Authority , the assessee should make  an application for refund of the amount due to the assessee.  If the amount of refund due the assessee is not received within  a reasonable time the assessee may have to file writ before the High Court .

Please refer    CBDT  Circular No 21  / 2020 dt 4 -12 -2020 ,  Q. No. 89 and answer given by the CBDT  . As per the clarification issued by the CBDT  ,Declaration filed by the assesseee  can be revised any number of times before the DA issues a certificate under section 5(1) of Vivad se. Vishwas .  It may be desirable to file  a revised declaration .  In case the system is not accepting the revised Declaration the assessee is adviced  to approach the Designated Authority.

The assessee has to approach the Designated Authority of the Assessee concerned .  In case any difficulty the assessee is adviced to approach the Principal Chief Commissioner of Chairman CBDT for issuing clarification .

Please Refer Circular No 21/2020 dt 4 -12 -2020  Q. No. 60 and Answer given by the CBDT  , as per the CBDT  cross objection pending as on 31 January 2020 will also be covered. It seems the appeal and cross objection was disposed before 31 st January 2020 and the Department appeal is pending before the High Court . It is only the tax in dispute in the  department appeal  can be settled .   Please also refer Circular No 9 of 2020 dt 22 -4-2020  Q. No 1 and answer by CBDT  wherein the order is passed and the time limit for filing an Appeal before High Court has not expired on the specified date are also covered . On the facts if the time limit  has not expired  as on 31-1 -2020 , the assessee can file a declaration even in respect of  cross objection filed by the asssessee.      

 Please refer    CBDT  circular No 21  / 2020 dt 4 -12 -2020 ,  Q. No. 89 and answer given by the CBDT  . As per the clarification issued by the CBDT  ,Declaration filed by the  asseessee  can be revised any number of times before the DA issues a certificate under section 5(1) of Vivad se. Vishwas .  It may be desirable to file revised declaration .