Please refer CBDT circular No  9  dt 22-4 -2020 question no 14 and Answer  , the Board clarified that picking and choosing issues for settlement of an appeal is not allowed . With respect  to one order , the appellant must choose to settle all issues and then only he would be eligible to file declaration . Settlement qua  the issue is not possible .  Please refer CBDT circular No  9  dt 22-4 -2020 question no 14 and Answer  , the Board clarified that picking and choosing issues for settlement of an appeal is not allowed . With respect  to one order , the appellant must choose to settle all issues and then only he would be eligible to file declaration . Settlement qua  the issue is not possible .  

It is desirable to make the payment before 31 st March  2021.   As per section 4(2) of VSV Act, 2020, Appeal before the CIT(A) is deemed to be withdrawn when certificate under section 5(1) of VSV Act, i.e., Form 3, is issued. The assessee can   write to the CIT (A), enclosing the payment made under Vsv Act.  The CIT (A) will pass the consequential order.

This being a bonafide mistake  , the  Designated  Authority  has the  power to take in to account the correct withdrawal letter filed by the assessee. The  assessee may contact the Designated Authority or can also revised application .  Please refer ,   Circular No. 21     dt. 4 -12 -2020 ,    Q. 89  and Ans .  The Board clarified that the declaration can be revised any number of times before the DA issues  a certificate under section 5(1) of Vivad se Vishwas.

This being a bonafide mistake  , the  Designated  Authority  has the  power to take in to account the correct withdrawal letter filed by the assessee. The  assessee may contact the Designated Authority or can also revised application .  Please refer ,   Circular No. 21     dt. 4 -12 -2020 ,    Q. 89  and Ans .  The Board clarified that the declaration can be revised any number of times before the DA issues  a certificate under section 5(1) of Vivad se Vishwas.

Please contact the Designated Authority or write to the  Designated Authority.  If the assessee does not get any response within a reasonable time  write to the CBDT . In case no response is received the assessee may have to  file Writ petition before High Court.

If it related to  Direct Tax Vivad Se Vishawas  Act , 2020  , please contact the Designated Authority . If it is of other grievance ,please write to the Chief Commissioner and  CBDT . In case no response is  received , you may have to file Writ petition before High Court .

The assessee has to pay the tax in disputed demand after considering the rectification passed by the Assessing Officer .  The  assessee may file rectification application before the designated Authority or may also file revised application  under VSVS . Refer Circular No 9 dt 22 -4 -2020,  Q. No 46 and Ans . The Board  has Clarified that the Designated Authority shall be able to amend his order under section 5 to rectify any apparent errors .    Refer Circular No 9 /2020 dt 22 -4 -2020 ,  Q. No 50 and Ans . It is desirable to make an application for rectification or may also contact the Designated Authority.       

It seems the interpretation given by the CBDT is not correct. The asssessee may have to file Writ before the High Court.  Discussion is in progress to file Writ before the Bombay  High Court .  

Please verify  when the assessee has received the order of the ITAT.  Appeal against the order of the Tribunal can be filed  with in 120 days from the receipt of the  order as per section 260A(2) (a) of the order.  Please refer Circular No 9 /2020 dt 22  -4  -2020   Q. No. 1 and Ans .  , where the CBDT clarified that , cases where the order has been passed but the time limit for filing appeal under the Income -tax Act  1961 , against the order has not expired  as on specified date  are also covered . The Specified date is 31 st  January 2020.   Also refer Q. No 23 : If due date of filing appeal is after 31 -1 -2020 , the appeal has not been filed , will such case be eligible for Vivad Se Vishwas .?  Answer : Yes .   Also refer Q. No 7 and Answer the Board has clarified  that even the assessment order has been set aside the Assessee can avail the Vivad  se Vishwas with respect to such additions .     

 Yes it is possible .  It will be regular assessment tax challan , with minor head 400 . Write properly the PAN  NO and Assessment year . There is no separate Challan  has been prescribed .  The certificate will be issued only when the full payment is made by the assesseee.   Also , refer Circular No 9     dt. 22 -4 -2020 ,    Q. No. 42 and Ans. The Board has clarified that any amount paid inn pursuance of a declaration made under the Vivad Se Viashwas shall not be refundable under any circumstances

Please refer  Circular No. 9 /2020 dt 22 -4 2020  Q  N0 .  43   and Ans :  Under the amended procedure no appeal is required to be withdrawn before the grant of certificate by DA. . After the grant of certificate by DA under section 5 , the appellant is required to withdraw appeal or writ or special leave petition pending before the appellant forum and submit the proof of withdrawal with intimation of payment to DA as per the same section . Where as assesseee has made request for with drawl and such request is under process , proof of request made shall be enclosed . Instead of NA the assessee may have to write pendency of Appeal before the Competent Authority eg . CIT (A) or Tribunal .