Yes, as per explanation to section 7 of VSVA, 2020  www.itatonlne org.  where the declarant had, before filing the declaration under VSVA, paid any amount under the Income-tax Act in respect of his tax arrears which exceeds the amount payable under VSVA, he shall be entitled to a refund of such excess amount, however  shall not be entitle to interest on such excess amount under section 244A of the Income -tax Act .    Please also refer Circular No 7/2020 dt 4-03 2020 ,www.itatonline.org  Q No 29 and answer where in the Board has clarified that the credit for earlier taxes paid against disputed tax will be available against the payment to be made .

 From what we understand is that, there is a problem with respect to filing of Form 4 in case of a refund.  You may write  the refund amount  due to your assessee.   If there is an defect in the Form the Designated Authority  has to provide an opportunity to rectify the defects or an opportunity to  file  new form . Whole object being to settle the dispute the Tax department will not reject the application merely on technical grounds .   

It may also  advisable to contact your designated authority under VSVA for a clarification.

From what we understand, you have a deemed appeal pending on the specified date, thus you are eligible under VSVA. Please refer Ans to Q.No 1   Clarification issued by Board F.NO IT (A) /2020 -TPL  Circular No 7 /2020 dt 4 -03 -2020  

You will have to settle your appeal as per Option B provided by you. No difference if the assessee has carried forward losses 

 Please refer  Please refer Ans to Q.No 50   Clarification issued by Board F.NO IT (A) /2020 -TPL  Circular No 7 /2020 dt 4 -03 -2020   .As per the clarification the Assessing Officer will verify and pass the order . The assessee must specify the regarding the partial consequential relief allowed by the Assessing Officer 

Yes, since there is an appeal pending as on the specified date, you are eligible for the Scheme for AY 2013-14.

As per FAQ No. 53 of Circular No. 9 of dated April 22, 2020; in a case where the dispute in relation to an assessment year relates to reduction of reduction of loss, the appellant shall have an option either to:

(i)        include the of tax related to loss in the amount of disputed tax and carry forward the loss amount

(ii)       to carry forward the loss.

Rule 9 of VSV Rules, 2020 prescribes the manner of computing disputed tax in cases where loss is reduced.

It seems Schedule D is applicable to  you hence you may fill only schedule D. Assuming certain mistake in  filling the form your form will be rejected . If there is an defect in the Form the Designated Authority  has to provide an opportunity to rectify the defects or an opportunity to  file  new form . Whole object being to settle the dispute the Tax department will not reject the application merely on technical grounds .   

 As per FAQ No. 53 of Circular No. 9 of dated April 22, 2020; in a case where the dispute in relation to an assessment year relates to reduction of reduction of loss, the appellant shall have an option either to: 

(i)        include the of tax related to loss in the amount of disputed tax and carry forward the loss amount 

(ii)       to carry forward the loss. 

Rule 9 of VSV Rules, 2020 prescribes the manner of computing disputed tax in cases where loss is reduced.  Once the tax is paid on disallowances  and the issue is settled the department will not insist for remitting the tax to be deducted at source .

One of the condition for availing the  benefit of the scheme is  a  valid  appeal must be pending as on 31 -1 -2020 before the competent authority  .   If yes, the disputed tax amount against which appeal is made can be settled under VSVS. Once the appeal is settled  interest will be waived  and the assessee will get the immunity from penalty & prosecution. There is no evaluation of merits under the  VSVS   

The assessee must file miscellaneous application before the Appellate Tribunal to recall the order as the notice of hearing was not received by the assessee. Please take inspection of the record to verify whether notice is served or not . If notice is not served , file an affidavit stating that the notice is not served .   In Rainbow Agri Industries Ltd. v. ITAT (2003) 132 Taxman 752 /(2003)  185 CTR 482 /(2004) 266 ITR 38 (Bom.)(HC)  the court held that  ex-parte order decided on merits can also be recalled if the assessee was unaware of date of hearing . InLalitnirman Business Development (P.) Ltd. v. ITO 259 Taxman 23 (Bom.)(HC) Court held that passing Ex-parte order without ascertaining whether notice was duly served and assessee had avoided intentionally and deliberately to attend case of hearing would result in miscarriage of justice-Ex-parte order is seta side.( Also refer  Devendra G.Pasale v.ACIT ( 2010) 333 ITR 263 (Guj) (HC) .

 It may desirable to make the miscellaneous application at the earliest  and also make an application for early hearing of the application, which normally Appellate Tribunal will entertain. 

Once the appeal is recalled make proper application with supporting affidavit for condonation of delay . When the delay is condoned the appeal is entertained  the assessee can avail the benefit of VSVS.   

Q.  An assessment order for AY 2013-14  was passed u/s 148 read with section 144 on 25.12.2018 and served on the assesee on 31.12.2018. The appeal was filed belatedly on 27.02.2019 with an application for condonation of delay to CIT (A). The CIT(A) has not yet heard the appeal nor disposed off the application for condonation of delay. The assessee wishes to apply for Vivad se Vshwas. Is he eligible for the same? Kindly enlighten. Thanks 

Ans : The assessee should approach the  CIT(A)  for an early hearing of appeal  and request him to pass an order on condonation of delay  . If the delay is condoned the assesee may be able to avail the benefit of the VSVA.   One has to explain the delay with supporting evidence , preferably  by filing an affidavit .      Please also make an application for early hearing of appeal  to the Office of the CIT (A) explaining the reasons and also be ready to be heard on merits .  One can also approach the PCIT for giving direction for an early hearing of appeal   by the CIT (A) .  In  case no response is received from the Office of the CIT (A) one can file writ petition and Court may give direction to CIT (A) to take up the matter for an early hearing of appeal . 

As  per section 254(2) . the rectification application has to be filed within six months  from the end of the month in which the order was passed.  Six months ends on November 2019 being Saturday and 1.12.2019 being Sunday  , the rectification application filed by the assessee is with in period of limitation .    we understand, a miscellaneous application was filed  within the prescribed limitation period and pending for disposal as on 31-01 2020  In  Liladhar T. Khushlani v. Commissioner of Customs  (TA No. 915 of 2016, dt. 25.01.2017)  (Guj) (HC), www.itatonline.org held that for purposes of filing a rectification application, the period of limitation of six months commences from the date of receipt of the order sought to be rectified by the assessee and not from the date of passing of the order. followed ratio in  D. Saibaba v. Bar Council of India AIR 2003 SC 2502. In  Peterplast Synthetics P. Ltd. v. ACIT (2014) 364 ITR 16 (Guj.)(HC) held that for   application for rectification starting point for limitation is actual date of receipt of order of Tribunal. In Jagmohan Gurbakshish Singh v. DCIT  (M. A. No. 42/Chd/2018, dt. 27.04.2018)  (Chd.)(Trib.) www.itatonline.org  The limitation period for filing a Rectification Application has to be computed from the date of “communication” of the order and not from the date of passing the order.   As per section 10 of the General Clauses Act , 1897 , read with section  4 of the Limitation Act, 1963 , enable a person to do what he could  not have done on a holiday on the next working day. Accordingly the Miscellaneous application is with in the period of limitation ( Refer H.H .Raja Harvinder Singh v.S  .Karnail Singh ,AIR 1957 SC 271, Rambir Narhargir Gosai  v. Prabahakar Bhaskar Godhaway & Ors AIR , 1985 Nagpur 300,  Umedsingh Baliram Raghbanshi v .Shankellal Jahankalal & Ors AIR (35) 1948  Nagpur 63 , Flowmore Pvt Ltd v.Keshav Kumar Swarup , AIR 1983 Delhi 143 )

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)

It may be desirable to Board clarify the issue.  In case the Competent  authority  is  rejecting the application , the assessee can approach High Court by filing writ petition .