| Query | DAETH CERTIFICATE OF ASSESSEE DIED ON 06.10.2020 IS AWAITED.BUT PAN OF DECASED IS ACTIVE. |
| Answer | The legal heir can file the application . Mentioning the date of application for PAN. In case the application is rejected the assessee can approach the Designated Authority . If the application is not entertained the asseessee may have to file Writ in High Court .
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| Query | Assessment order under s. 144 was passed against assessee on 16.12.2019 by the A.O. Implying due date to file appeal to CIT(A) by 16.01.2020. However the said assessment order was served to assessee as late as 04.02.2020. Due to this reason, assessee couldn’t file appeal on time. Therefore, Form 1 under Vivad se Vishwas was rejected by the CIT. What to do? |
| Answer | The assessee can make an application to Designated Authority to rectify the order . Please refer Circular No 9 dt 22-4 -2020 , Q. No. 46 and Answer , wherein the Board has clarified that Designated Authority shall be able to amend his order under section 5 to rectify any apparent errors . The assesee can also consider for filing of Writ before the High Court .
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| Query | The Assessee is an Individual, for the AY the assessee was assessed u/s 143(3). After making disallowance/additions there was no demand u/s 156, but refund. In filing form 1 Schedule A of VSV, we are not allowed to use negative sign or negative figure. Please guide Also guide us how to take credit of Prepaid Taxes in such situation as case as the assessee was not required to pay tax post regular assessment. |
| Answer | The assesee may write nil . The assessee may also make an application for refund of excess paid by the assessee. |
| Query | We have an appeal in AY 2008-09 How we can recover the appeal id |
| Answer | The assessee can make an application before the Commissioner of Appeals to furnish the copy of the appeal memo filed . The Office of the CIT (A) is bound to furnish the same by taking necessary charges . If the office of the CIT (A) is refusing to furnish the same , the assessee can approach the Chief Commissioner . The Assessee can file the Declaration by mention the date of filing of the Appeal .
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| Query | Can son file it or it has to be filed with dsc of deceased |
| Answer | If the son is the legal heir , he can file the Declaration . If there are more than one legal heirs , they can authorise the Son to file the Declaration .
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| Query | I have received certificate u/s 5(1) in Form No.3 under Vivad Scheme determining Refundable amount nearly Rs.1.00 lacs. Hence I am not required to pay tax. It is stated to submit proof for withdrawal of appeal. Now the appeal with CIT(A)is made faceless and there is no I dont know to whom to apply for withdrawal of appeal particularly when appeal with CIT(A) is made faceless. Kindly also guide what is the time limit for filing the proof of withdrawal of appeal. My second query is that what is the time limit to file the form no 4 after receipt of certificate in form No. 3 As per my knowledge it should be filed within 15 days after receipt of form No.3. Under the circumstance how form no.4 can be filed within 15 days? |
| Answer | Assessee may write the forum as CIT (A) and date of filing of appeal before CIT (A) . If the assessee has received the notice of hearing it contains the appeal No . . The assessee may also write to the Office of the CIT (A) to permission to with draw the appeal and may enclose the form submitted under the VsV . On receipt of the application the CIT (A) will pass the consequential order which will have all the required details. If the assessee is not able to upload the form , the assessee may contact the Designed Authority . The assessee can file the Form No 4 by enclosing the copy of letter addressed to the Office of the CIT(A) for requesting the permission for withdrawal of appeal. 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 |
| Query | If the recovery letter is issued by AO and I have not filed any appeal against the outstanding demand then can I use Vivad Se Vishwas Scheme and wait for Form 3 before paying the dues ? |
| Answer | For availing the benefit of the VVS the appeal must be pending before the competent Authority as on 31 -1 -2020. ( Specified date ) . If the appeal is pending the assessee can avail the benefit of the Scheme . If no appeal is filed the assessee cannot avail the benefit of the VVS . Please refer Circular No 21 /2020 dt 4 -12 -2020 , Q. No. 81 and Ans , where in the Board has rightly clarified that Vivad Se Vishwas is not an Amnesty Scheme. It only provides an option to settle appeals on contentious issues that are neither accepted by the Department nor the assessee.
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| Query | We use the correct information of challan deposited but showing as mismatch in Form-3. Please suggest the needful while filling form -4. |
| Answer | The assessee has two options , either make a rectification application before the Designated Authority to rectify the mistake or file a revised form with correct information . Please also refer Circular No 21 / 2020 dt 4 -1-2020 , Q. No 89 Once declaration is filed by assessee u/s 4 of Vivad Se Viswas can the same be revised ? If yes , at what stage of the proceedings will the same be allowed ? Ans . Yes declaration can be revised any number of times before the DA issues a Certificate under section 5(1) of Vivad Se Vishwas . Please also refer question No Circular No. 9 /2020 dt 22 -4 2020 Q.No. 46 . Whether DA can amend his order to rectify any patent errors .? Ans . Yes , the DA shall be able to amend his order under section 5 to rectify any apparent errors .
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| Query | In our case, since we have already deposited much higher amount than liability, we want to claim refund of the net amount.Whether this is possible under VSV scheme? |
| Answer | VSVS is for settling the disputes which are pending before the Competent Authority . Once the appeal is settled the assessee entitle to get the refund , if it due as per the provisions of the Act. The Assessee may have to follow due process of law for getting the refund . The assessee has to show tax to be deposited as nil. The Assessee may state nil and refund . On receipt of the certificate the assessee has to make an application for refund . Please refer Circular No .9 dt 22-4 -2020. Q. No 42 . If taxes are paid after availing the benefits of the Vivad Se Vishwas and the later the tax payer decides to take refund of these taxes paid , would it be possible ? Ans . No. Any amount paid in pursuance of a declaration shall not be refunded under any circumstances . On the facts the assesseee is not claiming the refund which is paid under VSV but other amounts due to the asssessee , hence eligible for refund .
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