As we understand from your question, no appeal is filed until date. For eligibility under VSVA, an appeal or deemed appeal is required to be pending on the specified date i.e. Jan 31, 2020.

That said, it is advisable to file an Appeal with an application for condonation of delay. The issue of condonation of delay has not yet been clarified by the department. VSVA being a beneficial legislation, a beneficial interpretation in favour of the tax payer out to be given. Therefore, there is a possibility that upon the delay being condoned, the appeal will be eligible under VSVA. It is desirable to make an application before the CIT (A) to decide the issue of condonation of delay before proceeding further in respect of merits of the case .  

There is no last date under VSVA as of now. For beneficial payment under VSVA the last date is December 31, 2020 as per Finance Minister’s speech dated May 13, 2020. However, there is no gazette notification or circular for the same. Representation is already made . We hope to receive the clarification at the earliest . In case clarification is not received within reasonable time one may approach the High Court by filing the Writ petition   to get the clarifications from the CBDT  . By notification dated 24 th June 2020 , the Govt extended the date up to 30 the december and 31 december , 2020   www.itatonline .org 

There may be technical defaults in the system . You may contact the Designated Authority .   If no clarification is revived from the Designated Authority within a  reasonable time , you may  write the Chairman CBDT . In case if you don’t get any response from the CBDT , you may have to file  a writ before high Court for taking a corrective measures . When there was disputes for not giving proper credit for deduction of tax at source , Honourable Delhi High Court ,  on Its Own Motion (Anand Parkash) v. CIT (2013) 352 ITR 273 / 214 Taxman 335 / 85 DTR 301 / 258 CTR 113 (Delhi)(HC) had  issued   strict guidelines to end Dept’s TDS credit & refund adjustment harassment  and also  directed the Central processing Unit (CPU) to make necessary changes to avoid difficulties faced by the tax payers.   

From what we gather from your query, you have filled form 1 & 2 and the department has issued form 3.  Designated authority cannot reject the application without giving an opportunity of being heard . If the application is rejected , the assessee may have to approach high court by filing writ petition.  Although there is no payment to be made by the tax payer, it is advisable to fill form 4 within the stipulated period to avoid any unintended consequences. 

Earlier forms are not held to  invalid  . It is desirable to resubmit the form 1 and 2 , there seems to  be some technical error .   Natural justice demands that before rejecting the application the designated authority must give an opportunity of hearing . In case the application is rejected without an opportunity of hearing the assessee can file writ petition before High Court .

There is no last date under VSVA as of now. For beneficial payment under VSV Scheme  the last date is December 31, 2020 as per Finance Minister’s speech dated May 13, 2020. However, there is no gazette notification or circular for the same.  We are expecting ordinance or Board circular very soon .Please  make application for condonation of delay and request the CIT (A) to hear the application for condonation of delay . Once the delay is condoned  appeal relates back to 31 st January 2020 . Accordingly the assessee can avail the benefit of the VSV Scheme . In case the appeal is before Tribunal , make an application for condonation of delay and make an application before the Registrar of ITAT to take up the matter for early hearing on the issue of Condonation of delay . Tribunal will grant an early hearing and may condone the delay .Once the delay is condoned the assessee can avail benefit of VSV  Scheme.        

If payment is not made after receipt of form 3, it will be assumed that no application under the scheme has ever been made. You may write to the designated authority that your assessee is not interested in availing the benefit of the scheme hence the application may be treated as with drawn . 

Yes. You are correct. There is no gazette publication for the same. The official press release of the speech of the FM dated May 13, 2020 is available online. We are hoping that the ordinance or Notification by the CBDT at the earliest . Representation is  made to the CBDT .

Please read question No 22 and answer there in  which reads as under   “ Where only notice for initiation of prosecution has been issued without prosecution being instituted, the assessee is eligible to file declaration under Vivad se Vishwas. However, where the prosecution has been instituted with respect to an assessment year, the assessee is not eligible to file declaration for that assessment year under Vivad se Vishwas, unless the prosecution is compounded before filing the declaration.”   

Filing of complain may be treated as  “Institution of Prosecution Proceedings”. Accordingly the assessee cannot avail the benefit under VSVA.  It seems the assessee has not received any intimation from the Court or from the Office of the Assessing officer as regards the launching of the prosecution. Assessee can  consider filing  the application for compounding the alleged offences . If the application for compounding the offences are accepted , the assessee can avail the benefit of the Scheme . If compounding application is rejected only on technical ground that the prosecution has been instituted though not served ,the assessee can  explore the possibility of filing  a writ against the rejection of compounding application only on technical ground .   

From what we understand, if money is refundable, no amount has to be put in Form 4, just bank details for receiving the money. You may have to give bank details .   However, it is best to clarify your situation with your designated authority.