Please  write to the designated  Authority to grant the refund .  In case no reply is received with in reasonable time , the assessee may have to file writ before the High Court .   

Appeal will continue in force .  In Chokalingam Sudhakar v .Dy CIT ( 2020) 122 Taxmann.com 298 ( Mad ) (HC) , dealing with Section 4 of the  Direct  Tax Vivad  Se Vishwas Act 2000   has held that  , if the declaration is not in favour the assessee was given liberty to restore the appeal . On the facts  when the tax payment is not made the declaration became in valid. The appeal will be continue before the CIT (A)

One has to see what is the tax in dispute is pending in appeal .  The assessee has to settle the tax in dispute . The tax paid under section 140A will be  given credit to the assessee.  The assessee may have to pay only Tax  the interests  levied  will be waived , once the tax in dispute is settled .  

There is no bar on the Assessing Officer to pass an order when the Declaration is pending before the Designated  Authority . The Assessee may have challenged the order before the CIT (A) .

Please refer  Circular No 9 /2002 dt 22 -4 -2020  Q. No  28  and Answer .  If an appeal is pending before the CIT (A)   if the assessee has got favourable order from the ITAT  in earlier years  then the amount of payable shall  be half or 50% of the amount payable .   As per 2^nd proviso to section 3 of VSVA, the favourable order should be of the assessee only .  Favourable order of CIT (A) for earlier year is not eligible for  concessional rate of 50% of tax in dispute.  On the facts non filing of appeal by the department may be due to  below monetary  tax limit prescribed by the Board .  On the facts of the case it is desirable to contest in appeal . The application the appellant is may not be accepted without  paying the amount of tax in dispute .

As per section 2 (1)( a)  of the of the  Direct Tax Vivad Se Vishwas Act , 2020   defines the appellant . Merely  showing the outstanding demand in  IT Website the appellant is not qualified to make an settle the dispute  under the scheme .. Please also refer Circular No 9 /2020 dt 22-4 -2020  Q. No 1    and Answer , only the appeal pending as on 31 -1 -2020  or deemed appeal is eligible . On the facts of the assessee , the appeal is not pending, hence not eligible .  If the appeal is pending   as on 31 -1 -2020 , the issue can be settled though the tax is paid . Refer Circular No 9 /2020 dt 22-4 -2020   Q. No 9 and answer .   The assesssee may have to file  rectification before the concerned authority to rectify the mistake . In case no rectification is done , the assessee may have to file writ before the High Court

Asssessee should make an application before the Designated Authority  to rectify the mistake in calculating  the tax in dispute  by the concerned authority . It is the duty of the authority to rectify the mistake . If the concerned authority does not rectify the mistake , the Assessee may have to file Writ before the High Court .

Make an application to bring the legal heir on record  by filing the copy of the death certificate and an  affidavit  explaining  the facts . On the receipt of the application the designated authority will pass an appropriate order bringing legal heir on record and  the refund will be issued in the name of legal representative   in whose  favour  the  authority is given by the all the legal heirs .  If the concerned authority does not take any action , the assessee can make an application before the Chief Commissioner . If no response is received  from  the Office of the Chief Commissioner  ,  the assessee can write   to the Chairman CBDT . In case the Chairman of the CBDT also does not take any action , the assessee may have to approach the High Court by filing writ petition .

One has to read the order of the revision order passed by the CIT . If  the  entire order of the Assessing Officer is set aside , Appeal before the CIT (A) may not survive ,  unless the order of the CIT is challenged before the ITAT . If the order of the revision is challenged before the ITAT , it may be desirable to make an application before the ITAT to take the matter out of turn hearing . Normally the  appeal against the 263  order is always taken on urgent basis. If the order u/s 263 is quashed the appeal of the assessee before CIT (A) will  survive and the rejection of application is not proper . 

On facts it seems the assessee might have made an application after the passing of an order by the Commissioner under section 263 of the Act .  One has to  verify whether the assessee has informed the Designated  Authority regrading the pending of appeal against the order under section 263 before the Appellate Tribunal .  It may be desirable to file writ before the High Court . High Court may direct the ITAT to hear the appeal of the Assessee on  urgent basis . If order under Section 263 passed by the Commissioner  is quashed , the application of the assessee is valid and the   assesseee is eligible for benefit of the scheme. High Court has the power to direct the   designated Authority to consider the application of the assessee. 

Please refer Circular No 9 / 2020 dt 22-04 2002 ,  Q.12  .  If a writ has been filed against a notice issued under section 148 of the Act  and no assessment order has been passed consequent to that section 148 notice , will such case be eligible to file declaration under Vivad Se Viashwas ?

Ans: The assessee would not be eligible for Vivad Se Viashwas as there is no determination of income against the said notice .

Reason being once the assessment is  validly  reopened  the  Assessing Officer can assess any other income   which is not recorded in the reasons recorded under sub-section (2) of section 148 , as per explanation 3 to section 147 of the Act . Also refer CIT v. Best Wood Industry & Saw Mills ( 2011)  331 ITR 63 (FB) (Ker) (HC)

Accordingly the assessee may not be  eligible under  the  Vivad Se Viashwas  , Scheme .