If the assessee is not complying the payment of  the tax the , form will be rejected . It seems the assessee has not withdrawn the appeal which is pending before the Competent Authority . The assessee can write to the Designated Authority stating that the  application filed under vsv Act need not be processed . If the Taxes already paid  under the VsV  Scheme the  Department may not grant the refund to the assessee.  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 .  

One has to see what is amount in dispute before the Competent Authority .  Please refer  Circular No 7 /2020 dt 4 -03 -2020  , Question No 10  and Answer given by the CBDT . As per the Circular the if assessee wants to settle disputed fee , he will need to settle it  separately.

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. There seems to some technical error , the assessee can file the form again  or it may be desirable to contact the Designated Authority            

Yes you may . Also refer Circular No 21 /2020 dt 4 -12 -2020   Q. No 70 . If the assessment order has been framed in the case of a tax payer under section 143(3) /144 of the Act based on the search executed in some other taxpayer’s case , whether it is to be considered as a search case or non-search case under Vivad Se Vishwas ?   Ans : Such cases is to be considered as a search case .

Our sympathy is with you , however , the assessee  neither   file an appeal before the Income Tax Appellate Tribunal nor  take advantages of the scheme .  Against the rejection of rejection of order under Section 264 , only remedy is file Writ before the High Court. For Availing  the benefit of the Vivad Se Vishwas  , the valid appeal must be pending as on 31 -1 -2020.  If the valid application was pending before the Commissioner as on 31 -1 2020 , then the assessee can avail the benefit of the Scheme , even after dismissal of the Revision application . Refer Circular No 11/ 2020 dt 4 -12 -2020 , Q.No .56 and Ans.

Our advice will be , the  assessee can approach the Commissioner under section. 273A  of the Act , for waiver of interests and  penalty . It seems prima facie   the assessee has a reasonable case on merit . in case the  Revision application was rejected on account of  delay in filing the application . The assessee can still  file an appeal before the CIT (A) , with proper application for condonation of delay with supporting affidavit , the CIT ( A) can condone the delay . In case the delay is not condoned , the assessee can approach the Appellate Tribunal . In case the application under section 264 was decided on merit the appeal is not maintainable  before the CIT (A)

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 .

When an Assessing Officer takes a decision to initiate proceedings or when a Commissioner grants for such proceedings, he has to apply his mind and on the basis of the circumstances and the facts on record he has to come to the conclusion  whether prosecution is necessary and advisable in a particular case or not . The Act does not provide that Commissioner has necessarily afford the assessee an opportunity to be heard before deciding to initiate proceedings . The absence of an opportunity to be heard will not make the order of sanction void or illegal as held in CIT v. Velliappa  Textiles Ltd ( 2003) 263 ITR 550 (SC)( 567 to 569) . However as per the Income -tax Department’s manual  the Commissioner has to issue the show cause notice .  For more details refer   https://itatonline.org/articles_new/guide-to-offenses-and-prosecutions-under-the-income-tax-act-1961-with-video/    

The form may be in process, you may get in due course of time .If the assessee does not get with in a week  , it may be desirable to approach the Designated Authority .

Please refer Circular No 9 / 2020 dt 22 -4 -2020 . Q No 1 and Ans. The Board has clarified that where the order has been passed  but the time limit for filing appeal under the Income -tax Act , 1961 has not expired as on specified date are also covered . The specified date is 31 st January  , 2020.  Also refer Circular No 21 /2020 dt 4 -12 -2020  Q .No 56 and Ans , the Board has clarified that   before filing of the Declaration , the appeal has been disposed of by the Appellate authority  , the assessee can avail the  benefit of the VSVS .   

Yes 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 :