| Query | Dear Sir, |
| Answer | Yes you can mention the dept is bound to give the credit for the said payment . Please refer Circular No. 9 /2020 dt 22 -4 2020 Q.No 29 and answer where in it is clarified that taxes paid against the disputed tax before filing declaration shall be available to the declarant .
|
| Query | At the time of survey, based on xerox of purchase |
| Answer | The assessee can avail the benefit of the VSV Scheme. The tax has to be determined on the basis amount disputed in appeal . |
| Query | Challan serial no was wrongly typed for prepaid taxes against total liability in submitted Form 1 & Form 2 under VSV scheme which came to know later after issuance Form 3 by designated authority. Form 3 issued with total liability ignoring prepaid liability with remark challan status mismatch. VSV scheme faq states that Form 1 & 2 can be revsied many time before form 3 issuance by designated authority. Please advice how to rectify this error of wrong challan serial no. |
| Answer | Yes the assessee can revise the form . 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 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 .
It may be desirable to file rectification before Designated Authority . In case no order is passed . It may be desirable to file revised form before specified date .
|
| Query | Whether Power of Attorney can act as assessee of Original Assessee in vived se viswas scheme |
| Answer | As per the Direct Tax Vivad Se Viswas Rules , 2020 Rule 3 (3) , the declaration and verification shall be signed by the declarant or any person competent to verify the return of income on his behalf in accordance with section 140 of the Income -tax Act , 1961 The Form has to be signed by the declarant or a person who is authorised to sigh the return under section 14O of the Act. In case the assessee is not able to sign or not available it can be signed by the power of attorney holder if has the Specific Authority to sign the return. Assuming the Form is signed by the Power of Attorney Holder the said form will not be treated as invalid . The Designed Authority has to issue a defect memo , in such circumstances the assessee may have to file revised form . It is not desirable to file the declaration which is signed by the Power of Attorney holder
|
| Query | What should be done if Form No.3 not received after 21 days of E. filing Form 1 and 2 ? |
| Answer | It may be delayed to technical reasons . The same will be issued in due course of time . Due to non receipt of forms from the revenue the application will not be rejected . |
| Query | I have made payment after receiving form 3. Received challan. But unable to withdraw Appeal under this faceless procedure. Please guide. |
| Answer | 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 | I have an appeal pending for more than a year with CIT but have sent email to CIT Appeal indicating that I will be opting for VSV Scheme. I have got my VSV application approved and have paid the amount online. Now, while trying to submit Form 4 of VSV, I need to put the details / proof of withdrawal with number and forum of the appeal. Please suggest what tom do. Thanks. |
| 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 |
| Query | we have received form 3 with balance amount refundable of Rs. 239631( refund amount) now our query is how to file form 4 as in form 4 we are asking to fill details for tax paid but in our case there is refund in form 3 received please guide us how to fill form 4 tax details in case of refund in form 3 |
| Answer | The Assessee may have to show tax payable at nil . The asseessee may also contact the designated Authority and they will guide the assessee id there is any technical difficulties in uploading the form .
|
| Query | How to file for the scheme, for the A.Y 2005-06 for a firm which was converted into proprietorship. Can’t see the appeal pending under proprietors PAN and since it is for 2005-06, the firm did not have an online account as well. |
| Answer | The date of conversion is relevant . Whether the firm is dissolved or business is taken over by the proprietor has to be verified . If the appeal is of the dissolved firm even the one of the ex partner can make an application . On line account is not a must . The ex partner can make the payment . As the full facts are not available it may be desirable to approach the desigmated Authority and guidance from them . |