The Central Board for Direct Taxes (CBDT) vide Circular No. 75 of 2021 dated June 25, 2021, inter alia, has stated that the last date for payment under the Direct-tax Vivad Se Vishwas Act, 2020 (VSVA) with additional amount would be October 31, 2021.

It is pertinent to note that, as per Form 3 i.e., Certificate under section 5(1) of VSVA, it is clarified that the declarant is directed to make the payment of sum payable within thirty days (15 days as per the VSVA) from the date of receipt of the certificate. In case of non-payment of amount payable within the said period, the declaration under Form-1 shall be treated as void and shall be deemed never to have been made.

The above-mentioned period of 15 days was relaxed by the CBDT vide Circular 18 of 2020 dated October 28, 2020 on account of undue hardship faced by the taxpayers and a date of March 31, 2020 was introduced as the last date to make payment without any additional amount.

Subsequently, this date has been extended on account of the 2^ndwave and consequential lockdown. Finally, October 31, 2021 has been considered as the last date to make payment with an additional amount.

Therefore, on a combined reading it can be understood that in case of non-payment by October 31, 2021, the declaration under Form-1 shall be treated as void and shall be deemed never to have been made.

The Central Board for Direct Taxes (CBDT) vide Circular No. 75 of 2021 dated June 25, 2021, inter alia, has stated that the last date for payment under the Direct-tax Vivad Se Vishwas Act, 2020 (VSVA) with additional amount would be October 31, 2021.

It is pertinent to note that, as per Form 3 i.e., Certificate under section 5(1) of VSVA, it is clarified that the declarant is directed to make the payment of sum payable within thirty days (15 days as per the VSVA) from the date of receipt of the certificate. In case of non-payment of amount payable within the said period, the declaration under Form-1 shall be treated as void and shall be deemed never to have been made.

The above-mentioned period of 15 days was relaxed by the CBDT vide Circular 18 of 2020 dated October 28, 2020 on account of undue hardship faced by the taxpayers and a date of March 31, 2020 was introduced as the last date to make payment without any additional amount.

Subsequently, this date has been extended on account of the 2^ndwave and consequential lockdown. Finally, October 31, 2021 has been considered as the last date to make payment with an additional amount.

Therefore, on a combined reading it can be understood that in case of non-payment by October 31, 2021, the declaration under Form-1 shall be treated as void and shall be deemed never to have been made.

The querist may have to file writ before the High Court . In Co Operative Rabo Bank v CIT  (WPNo. 1025 of 2021 dt .25 -8-2021  ( Bom) (HC)   has allowed the writ petition where the revenue sought to withdraw the interest paid earlier under section 244A of the Act. The Court also discussed the issue of waiver of interest u/ s  234B of the Act. The assessee can read the judgement , the ratio may  help to file the writ petition .  

The assessee may contact the Designated Authority or may write to the Board . If no clarification is received within a  reasonable time,  the assessee may file writ before High Court. The assessee may also write to Shri S.R Wadwa 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   

There is no bar for payment in multiple challan .  It will be regular assessment tax challan , with minor head 400 . Write properly the PAN  NO and Assessment year . There is no separate Challan  has been prescribed .

The assessee may contact the Designated Authority or may write to the Board . If no clarification is received within a  reasonable time,  the assessee may file writ before High Court. The assessee may also write to Shri S.R Wadwa 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   

The Commissioner (Appeals) does not have the power to review his order but can pass orders for rectification under section 154 of the Act.  Recalling the order which was decided on merit will lead to review of the order , which is not permissible under the law . The assessee may file an appeal before the Appellate Tribunal against the order passed u/s 154  passed   by the CIT (A ) and make an request for an early hearing of appeal . If the assessee has paid the tax under the scheme the amount paid will not be refunded .  Whether to avail the VSVS Scheme or not is at the option of the assessee.  When the payment is not made the application will be rejected but appeal cannot be   dismissed.  Please refer  circular No . 21 / 2020 dt 4 -12- 2020  Q. No 89  and Ans.  The CBDT clarified that  declaration can be revised any number of times before the DA issues a certificate under section 5 ( 1) of the Vivad Se Vishwas . 

As per FAQ No. 80 of CBDT Circular No. 21 of 2020 dated December 4, 2020. The assesssee is not eligible for waiver of penalty under section 271B, 271BA, 271DA etc. They have to be settled separately. It can be understood that penalty imposed on account of non-compliance are not waived along with quantum appeal and have to be settled separately.

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.    To avoid any controversy the assessee  may write the forum  as CIT (A)  and date of filing of appeal before CIT (A) . If  the assessee has received the notice of hearing it contains the appeal  No  .   . The assessee may also write to the Office of the CIT (A)  to permission to with draw the appeal and may enclose the form submitted under the  VsV . On receipt of the application the CIT (A) will  pass the consequential order  which will have all the required  details.   If the assessee is not able to upload the form , the assessee may contact the Designed Authority .

:   It will be regular assessment tax challan , with minor head 400 . Write properly the PAN  NO and Assessment year . There is no separate Challan  has been prescribed .

Finance Act , 2013 has inserted Explanation 2 to section 132B , which reads as under -:

“For the removal of doubts , it is thereby declared that the “ existing liability “ does not include advance tax payable in accordance with the provisions pf part C of Chapter XVII “ .

As pert the above explanation  , the seized cash shall remain as additional security with the income -tax department , to be adjusted any other tax demand which may be created on competition of assessment of search cases .   As regards , cash seized if the said amount is refundable to the assessee as per the law,  then the said amount can be adjusted . Burden is on the assessee to prove that the seized amount is refundable to the assessee. Please refer CBDT Circular No  9 dt. 22- 4 -2020  Questions and answers , 26 and 29 , the same principle will apply to seized cash . The assessee may have to  write to the Designated Authority to adjust the cash seized , in case the Designated Authority  refuses to adjust the cash seized , the assessee  may have to file writ before the High Court .