Appeal is pending before CIT(A) for penalty u/s.271C.Assessee filed Form 1 and 2 through the option ” Whether the declaration relates to TDS Disputes u/s.194IA and 194IB”. Assessee’s dispute was related to S.271C and selected S.271 C giving other details correctly and received Form 3 from the designated authority. Question a) Whether the assessee will pay tax and submit Form 4 ? b) Whether the assessee will ignore the Form 3 so received and file Form 1 and 2 again using proper mode of filing

My revision petition u/s 264 is pending as on 31.1.2020 against the assessment order passed by the assessing officer u/s 147/143(3). Though returned income has been accepted by the assessing officer and while framing assessment yet revision petition has been filed against wrong declaration of long term capital gain in the return due to the mistake of tax professional as the asset sold was not capital asset and even 50% of the total sale consideration belong to assessee. After framing assessment penalties u/s 271(1)(c) and 140A(3) (for not payment of self assessment tax) have also been imposed by the A.O. Separate appeals are pending against penalty orders. My revision petition is still pending. Kindly guide whether my case is eligible for declaration under Vivad Se Vishwas Scheme. Please also guide any other remedy. Since VSV scheme is closing on 28.2.21, an urgent reply is requested please.

Consider for example GTI is Rs 10 Cr and deduction u/s 80 is available for Rs 22 Cr,& as such taxable income is negative Rs 12 Crore MAT income is Rs 14 crore. The assessing office made addition of Rs 15 crore which result in taxable income of Rs 3 crore. MAT income also increase by 1 crore.how to show the same in VSV form.

My appeal is pending before CIT(A), now all CIT(A) are abolished to Faceless scheme and I have not received any notice yet for hearing from Faceless unit, where do i file appeal withdrawal letter as there is no link in e-proceeding portal. CIT(A)- 44, Mumbai where I had filed my appeal is no more exist. Pl suggest.

Dear sir,
I am a non-resident Indian. As per an assessment order for AY2010-11, I filed an Appeal.
I would now like to avail the benefit under VSVS,2020. As per the certificate in Form 3, I am supposed to pay an amount of Rs.268,000/-.
Kindly note that there was a TDS amount of Rs.328,000/- from capital gain on the sale of the mutual fund during the same period. Since I had not filed ITR in AY 2010-11, this TDS remains non-refunded. My query is: Is it possible to adjust the TDS amount of Rs.328000/- against the balance amount payable ie Rs.268000/? Accordingly, I can show the TDS amount that is not yet refunded in Form No.4.

Based on my application under VSVS,2020, Form No.3 was issued and paid the balance amount payable. This information was shared in Form 4 on time. Even after completion of all these steps, my application got rejected stating that there was a delay in filing the appeal with CIT (A), and condonation was not received and the case is not eligible. Kindly note that even though there was a delay in filing the Appeal, I was called for the hearing. Therefore, it is evident that the condonation was granted by the competent authority. I sent a grievance but no response from them. Please advise me on how to go ahead further. Can we submit a revised application?

Form 4 filled on Dec 16, 2021 and still awaiting form 5. Received 3 separate notices u/s 250 from CIT(A) National faceless appeal centre asking to upload request for withdrawal of appeal, appeal no. form 1, 3 & 5 (if issued). First two times submitted as requested in time without form 5 as not yet issued and hence unable to understand why once again third time same notice is received.

What to do now ? How to seek clarification on what they want as submitted everything earlier as requested ? And all this delaying form 5 issuance. Thanks

Hi,

We have received Form 3 from the department. We had disclosed TDS and MAT credit as pat of item “refund claim in assessment” under Part D. However, the designated authority has not takent this into account while issuing Form 3. Is there a way to have this corrected or where designated authority rejects the claim, can any appeal be made against Form 3?

Form 4 filled on Jan 6, 2021 and still awaiting form 5. Received 3 separate notices u/s 250 from CIT(A) National faceless appeal centre asking to upload request for withdrawal of appeal, appeal no. form 1, 3 & 5 (if issued). First two times submitted as requested in time without form 5 as not yet issued and hence unable to understand why once again third time same notice is received.

What to do now ? How to seek clarification on what they want as submitted everything earlier as requested ? And all this delaying form 5 issuance. Thanks

The assessee has already made the payment as per form 3 received. After which, the ITAT order is passed allowing all the claims of the assessee. Now, should the assessee continue with filing of form 4 and then start with the refund application process? or not file form 4 and directly request for refund of the amount paid from the Assessing officer?