| Query | APPEAL CAN BE WITHDRAWN ONLY UPON ISSUANCE OF CERTIFICATE IN FORM 3 BY DESIGNATED AUTHORITY. IN THE MEANTIME IF OUR APPEAL FIXES BEFORE ITAT, CAN IT BE DISPOSED OFF OR WILL IT BE TREATED AS DEEMED WITHDRAWL? |
| Answer | When the matter is fixed before the ITAT, the assessee has to inform the Honourable Bench about filing of the application under the Scheme . The ITAT passes an order stating that ,the assessee has filed an application ,hence the appeal is disposed off , subject to the qualification that , in case the application is not accepted the assessee has the right to make an application to reinstate the appeal . If the application is not accepted , the assessee should make an application for restoration of appeal at the earliest .
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| Query | I had gone on an appeal to ITAT against the order CIT(A) which was passed in Aug 2018. ITAT passed an order in the month of Nov 2020. Can I apply under Vivad se Vishwas scheme |
| Answer | Please reefer Q.No 56 and answer Circular No 21 /2020 dt 4 -2 2020 Q. No 56: Appeal or arbitration is pending with appellate authority as on 31 St Jan 2020 (or time for filing has not expired as on 31St Jann 2020). However, subsequent to that date, and before filing of the declaration, the appeal has been disposed by the appellate authority. Whether it is eligible under Vishwas se Vishwas? If yes, how the amount under Vivad Se Vishwas shall be computed? Answer, Yes. Amount payable under Vishwas shall be computed with reference to the position of appeal or arbitration as on 31st January, 2020. Accordingly the assessee is eligible for Vivad Se Vishwas Scheme .
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| Query | By mistake I have paid self tds 2014-15 in favour of banks TAN in place of my PAN number. Can I fill vivad se vishwas form to correct same. I have already rejected demand generated by cpc and sent applications to A.O. For corrections, but from 4years it’s pending and new demand raised by cpc. |
| Answer | The assessee can avail the advantages of the Scheme only if the appeal is pending before the Competent Authority as on 31 -1-2020 , which is the specified date . It seems there is no appeal is pending , hence the assessee cannot avail the benefit of the VVS . The assessee may have to pursue with the Assessing Officer or t make an application before the Commissioner by application under section 264 of the Act. In case the rectification of the AO is rejected , the assesseee can file an appeal before the CIT (A). Please refer Q. No 1 and answer Circular No 9/2020 dt 22 -4 -2020 and also Section 2 ( 1 ) (a) of the VVS Act , 2020 , ‘appellant’ means
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| Query | We have filed an Appeal before the CIT (A) with 4 Grounds of appeal. We want to make an application for only One ground of appeal under the Scheme. Can we do so ? |
| Answer | Please refer, Circular No 9 /2020 dt 22-4 -2020 , Q. No 11 and Q. No 14 “ Whether assessee can avail of the Vivad se Vishwas for some of the issues and not accept other issues? “ Ans : “Refer to answer to question no 11 . Picking and choosing issues for settlement of an appeal is not allowed. With respect to one order, the appellant must chose to settle all issues and then only he would be eligible to file declaration.” The Assessee has to settle entire appeal . There is no provision for pick and choose of specific grounds . |
| Query | DEMAND UNDER SECTION 154 CAN APPLY FOR VIVAD SE VISHWAS |
| Answer | If the appeal is pending before the specified authority , the assessee can avail the benefit of the scheme . |
| Query | If the assessee received an order wherein there were 4 additions made to the Total income. The Appeal filed in CIT is also against all 4 additions made in the order. Can the assessee avail the benefits of the Vivad se vishwas scheme for any one or two (i.e, part) of the total additions made by the order? |
| Answer | Please refer, Circular No 9 /2020 dt 22-4 -2020 , Q. No 11 and Q. No 14 “ Whether assessee can avail of the Vivad se Vishwas for some of the issues not accept other issues? “ Ans : “Refer to answer to question no 11 . Picking and choosing issues for settlement of an appeal is not allowed. “ With respect to one order, the appellant must chose to settle all issues and then only he would be eligible to file declaration.” The Assessee has to settle entire appeal . There is no provision for pick and choose of specific grounds |
| Query | Although CIT(A) has accepted & acknowledged my appeal withdrawal letter but due to change in their jurisdiction, they have forwarded to their HO for necessary action. Should I wait for revert from their HO for a copy confirming withdrawal of appeal or file its acknowledged copy with form 4 or should I query this to my AO ?Thanks |
| Answer | In respect of matter before the ITAT & CIT(A) there is no requirement to submit a proof of withdrawal. It is only after getting certificate from the designated authority, the assessee has to intimate to the CIT(A), if the appeal is pending before CIT (A). If the appeal is pending before the ITAT the assessee has to intimate to the Registrar of ITAT giving details of ITA No and Bench. The CIT (A) or Tribunal will pass the consequential order.
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| Query | Dear Sir/ Mam I have a query regarding the following; 1. No of days which CIT takes to approve Form 1 and 3 2. Is it necessary to request the department to drop the case before the acceptance of Form-1 of VSV scheme, because as on the due date VsV scheme is still not accepted. |
| Answer | The Designated Authority has to pass the order within reasonable time . It is not necessary to inform till the receipt of the certificate from the competent authority.
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| Query | ITAT has disposed the appeal without discussing one of the grounds of appeal in the year 2016.MA was files in 2016 u/s 254(4) which is pending till date. Now the question is whether the adsense can log for VSVS |
| Answer | Please refer Q. .No 61 . The MA can be settled under the Scheme only if the same is dismissed in limine i.e. at the beginning of the proceedings. This has been clarified at FAQ No. 61 of CBDT Circular No. 21 of 2020 dated December 4, 2020. Rectification u/s 254 (2) is continuation of appeal proceedings before the ITAT, hence one may take the view that even when rectification application is pending it can be construed as pending. let us take an example if rectification is allowed the appeal is restored , it relate back the date of filing of an appeal. Hence the assessee can opt for the scheme when the miscellaneous application is pending for final disposal. One may have to consider in following cases the Courts have held that order rejecting the application made u/s. 254(2) of the Act is not maintainable. Chem Amit v. ACIT (2005) 272 ITR 397 (Bom.)(HC) , Safari Mercantile Pvt. Ltd. v. ITAT (2016) 386 ITR 4 (Bom.) (HC), CIT v. Singhal Industries (2017) 395 ITR 264 (Raj) (HC), Madhav Marbles & Granites v. ITAT (2012) 65 DTR 217 / 246 CTR 243 / 2012 Tax LR 465 (Raj.)(HC) In case the application is rejected the assessee can approach the High Court by filing writ petition .
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