As per Ministry of Finance Press Release Dated, September 26, 2020, the scrip wise details in the return of income for AY 2020-21 is required to be filled up only for the reporting of the long-term capital gains for these shares/units which are eligible for the benefit of grandfathering( which was provided by the Finance Act, 2018 on gains made on the listed shares/specified units up to 31.01.2018). 

The scrip wise details are not required in income tax return forms for AY 2020-21 for computation of capital gains/business income from shares/units which are not eligible for grandfathering.

This is a common issue raised by other declarants and their representatives. There is a delay in responses from the Department on account of the pandemic, and Faceless Assessment/Appeals. You could wait for a reasonable time and then approach your designated authority under VSVA. 

As per VSVA, to be eligible under the Scheme, an appeal or deemed appeal is required to be pending on the specified date i.e. January 31, 2020. 

If your appeal filing is delayed and a good filing would have been before the specified date; you case will be eligible under VSVA, once your application for condonation of delay is allowed.  It is desirable to approach the Appellate Authority to decide the issue of condonation of delay first . Once delay is condoned the appeal relates back  hence the assessee will be able to get the benefit of the  VSVA scheme .

There is a delay in responses from the Department on account of the pandemic, and Faceless Assessment/Appeals. You could wait for a reasonable time and then approach your designated authority under VSVA.

There is a delay in responses from the Department on account of the pandemic, and Faceless Assessment/Appeals. You could wait for a reasonable time and then approach your designated authority under VSVA. 

Further, As per section 4(2) of VSVA, Upon the filing the declaration, any appeal pending before the Income Tax Appellate Tribunal, in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority. Therefore, it would be important to inform the Tribunal that the assessee is availing the VSV Scheme. It is desirable to withdraw the appeal after getting certificate from the designated authority 

As we understand, The Declarant ought to be given the benefit of the rectification order passed after the specified date under VSVA. Reliance is placed on Question No. 25 of CBDT Circular 9 of 2020 date April 22, 2020 which states that, in a case appeal is pending on the specified date, but a rectification application is also pending with the Ld. A0 which if accepted will reduce the total assessed income. The disputed tax in such cases would be calculated after giving effect to the rectification order passed, if any.  Tax in dispute to be considered after considering the rectification order. 

The assessee will have to only pay the disputed tax amount under Vivad se Vishwas. The payment made earlier would be adjusted against the tax payable. Interest and Penalty would be waived off.  Please refer Q.No 9 and answer  and Q. No 29 and answer thereon (   F.NO IT(A) 1/ 2020-TPL  Circular  No  9 /2020 dt 22 nd April 2020 )  https://itatonline.org/info/wp-content/uploads/2020/04/CBDT-Circular-9-Vivad-Vishwas.pdf

Not .eligible under the scheme . If an appeal is decided ex parte the assessee can make an application for restoration of appeal. When an appeal is restored it relates back  the date of filing ,then an assessee can avail the  benefit of the scheme.

If you are in appeal before the Appellate authority , and if desire to settle the issue the assessee has to pay the tax on the disputed amount . Once the tax is penalty will not be levied  and the losses will be allowed to carried forward subject to other conditions .  Please refer question No 53 and answer thereon (  F.NO IT(A) 1/ 2020-TPL  Circular  No  9 /2020 dt 22 nd April 2020 ) https://itatonline.org/info/wp-content/uploads/2020/04/CBDT-Circular-9-Vivad-Vishwas.pdf

Yes, As per FAQ No. 8 of CBDT Circular 9 of 2020 dated April 22, 2020, If both quantum appeal covering disputed tax and appeal against penalty levied on such disputed tax for an assessment year are pending, the declarant is required to file a declaration form covering both disputed tax appeal and penalty appeal. However, he would be required to pay relevant percentage of disputed tax only. On facts as the Assessing Officer has already passed the penalty order , it is advisable to file an appeal before the CIT (A) on penalty . While filing the form for VVSA  give details of both the appeals .