| Query | The AO adjusted tax payable under Vivad Se Vishwas (VSV) Scheme while passing rectification order u/s 154 for correction of mistakes in the assessment order and calculated refund. This rectification order was passed after assessee filed Form 1 and 2 of VSV Scheme. The DA has now issued Form 3 showing ‘0’ amount in Tax payable arrear and Amount payable under DTVSV. Since department has already recovered tax payable in DTVSV in rectification order passed u/s 154, should the assessee file a rectification of Form 3 so that the tax paid in VSV is correctly shown in Form 3 and Form 5. |
| Answer | Please refer circular No 21/2020 dt 4 -12 -2020 . Q. No 89 Q. Once declaration is filed by assessee u/s 4 of the Vivad Se Vishwas can the same be revised ? If yes , at what stage of the proceedings will the same be allowed ? Answer : Yes , declaration can be revised any number of times before DA issues a certificate under section 5 (1) of Vivad Se Vishwas . However we have been informed that under new portal there is no provision for making amendments . The assessee may have to file rectification application before the Designated Authority giving the details of tax recovered from the assessee. The assessee may have to contact the Designated Authority or may have to file manually the revised or rectification of form No 3 .
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| Query | Sir, The option to file Form 4 under DTVSV has disappeared from the IT portal. Help line person told that it has been removed as due date to file the Form 4 is over on 30/09/2021. Is it true? What can be done now. As I’ve received from 3 and have paid tax also. Earlier I could not file the form as it did not move once appeal withdrawal letter was attached. Please guide me. Thank you, |
| Answer | Please send the form No 4 by registered post to the Designated Authority . Assessee may also write to Chairman CBDT . Assessee may also send the copy of letter addressed to the Designated Authority to grievance cell of assessee’s jurisdiction . The Grievance Cell has to action with in 21 days of receipt of the petition . The Procedure for Grievance Redressal is published in the website of the CBDT . The assessee may also write to Shri S.R Wadhwa Chairman Representation committee of the AIFTP ,who is interacting with the BOAD on day to day basis as regards the functioning of portal . His email is , wadwasr@hotmail.com or aiftpho@gmail.com . If no response is received with in reasonable time the assessee may have to file writ before the High Court . High Court will consider the prayer and will direct the department to accept the form No 4 forthwith .
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| Query | sir But it is showing us the pin code not matching. we have tried so many times but unable to upload this document only because of this error. please kindly help us by giving us proper instructions to move forward in this aspect . |
| Answer | : Please send the form No 4 by registered post to the Designated Authority . Assessee may also write to Chairman CBDT . Assessee may also send the copy of letter addressed to the Designated Authority to grievance cell of assessee’s jurisdiction . The Grievance Cell has to action with in 21 days of receipt of the petition . The Procedure for Grievance Redressal is published in the website of the CBDT . The assessee may also write to Shri S.R Wadhwa Chairman Representation committee of the AIFTP ,who is interacting with the BOAD on day to day basis as regards the functioning of portal . His email is , wadwasr@hotmail.com or aiftpho@gmail.com . If no response is received with in reasonable time the assessee may have to file writ before the High Court . High Court will consider the prayer and will direct the department to accept the form No 4 forthwith .
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| Query | Form 5 received. CIT(A)- NFAC has also dismissed the appeal due to Form 5. But the AO has not received the copy of order dismissing the appeal from NFAC and he is not accepting the copy available on e-proceeding tab of the Assessee. So, AO is denying the remove the demand from portal. What to do. |
| Answer | The assessee may write to the Assessing Officer as well as Designated Authority and the CBDT. The Assessee may also write to Grievance Cell of the Income Tax department . The Grievance Cell has to action with in 21 days of receipt of the petition . The Procedure for Grievance Redressal is published in the website of the CBDT . . The assessee may also write to Shri S.R. Wadhwa Advocate ,Chairman Representation committee of the All India Federation of Tax Practioners (AIFTP ) ,who is interacting with the Central Board of Direct taxes (CBDT) on day to day basis as regards the functioning of portal . His email is , wadwasr@hotmail.com or aiftpho@gmail.com . If the department does not take any action within reasonable time the assessee can file writ before the High Court .
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| Query | I received Acknowledgement Number :237657430020221 of Form 5 from PCIT Bhubaneswardated 03/02/2021 where the designated authority by certificate no.220126670190121 dated 19/01/2021 determined the amount Rs -2731557 rupees refundable to me.But till now I have not received any refund and no further communication from Income Tax department. I am a senior citizen of about 70 years old.Kindly suggest what shall I do. |
| Answer | Please write to the Designated Authority and also the Assessing Officer to send the refund at the earliest . In case no reply is received within fifteen days , you may have to write to Grievance Cell of the Income Tax department . The Grievance Cell has to action with in 21 days of receipt of the petition . The Procedure for Grievance Redressal is published in the website of the CBDT . If the department does not take any action , you may have to file writ before the High Court . You being senior Citizen the High Court will consider the prayer and will direct the department to grant the refund forthwith .
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| Query | RESPECTED SIR, |
| Answer | Please write to the Designated Authority and Chairman CBDT. You may also write to Shri S.R. Wadhwa Advocate ,Chairman Representation committee of the All India Federation of Tax Practioners (AIFTP ) ,who is interacting with the Central Board of Direct taxes (CBDT) on day to day basis as regards the functioning of portal . His email is , wadwasr@hotmail.com or aiftpho@gmail.com
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| Query | I Had already filed Form- 1 & 2 on 31st jan 2021 & was issues form 3 on 11th Feb 21 & I even made the entire payment as asked in form 3 on 31st March 21 & also filed form 4 on 24th May 21 but yet not got Form 5 even after 5 months, I am shocked to see there is outstanding demand showing along with interest which is increasing day by day, what should I do? I seriously need help please help |
| Answer | The assessee may write to the Designated Authority to issue the Form no 5. In case no response is received with in 15 days the assesse may write to the Chairman CBDT . Even after writing to CBDT no response is received with in 15 days the assessee may file writ before the High Court. |
| Query | Form 1 and 2 were filed and form 3 received. Rectification was sought I April 2021 and no response by ITD. So |
| Answer | The assessee can pay the tax as per revised demand . The assessee is entitle to refund of the excess amount paid . The assessee may write to the Designated Authority to grant refund of excess amount paid . In case no refund is received within reasonable time the assessee may have to file writ before the High Court. |
| Query | How to make Payment under Vivad Se Viswas |
| Answer | Write correct PANO . There is no separate Challan has been prescribed . It will be regular assessment tax challan , with minor head 400 . Bank will guide you .
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| Query | Received rectified Form 3 only today [01.10.2021]. Form 3 is dated 30.09.2021 and date for payment of tax without additional 10% is mentioned as 30.09.2021. When the Assessee received the Form 3 only today, how can the Assessee be asked to pay additional 10% for no fault of him. Is there any remedy available? |
| Answer | Write to the Designated Authority explaining the facts. Pay only tax demanded . In case the Designated Authority directs to pay additional tax of 10 % , the assessee may have to writ before the High Court on the doctrine of impossibility of performance ie . "Lex Non cogit ad impossibilia. In State of Rajasthan v. Shamsher Singh AIR 1985 SC 1082 the Court held that however mandatory the provision may be, where it is impossible of compliance that would be a sufficient excuse for non-compliance, particularly when it is question of time factor. In State of MP v. Narmada Bachao Andolan [2011] 7 SCC 639, the Honourable Supreme Court applied maxim and held that thus, where the law creates a duty or a charge and the party is disabled to perform it without any fault on his part and has no control over it, the law will in general excuse him.
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