Assessee has returned Rs. 10 crores as income and has not paid any taxes as on date of filing return and no computed thereof.

AO has made an addition of Rs. 2 crores and determinbed total income at Rs. 12 crores. AO has raised tax demand on entire 10 crores along with additional interest u/s 234A,B and C.

As per Section 2(j)(A), disputed tax means the total income tax (incl surcharge and cess) payable had such appeal be decided against the Assessee.

In the instant case, can the assessee file application under VSVS for payment of entire tax outstanding on Rs. 12 crores and claim full waiver of interest due (including on returned income). Essentially, the assessee is also getting the benefit of waiver of interest on self assessment taxes.

Honorable ITAT has disposed Appeals for AYs 2008-09 and 2012-13 filed
by the Department (revenue) by a Common order dated 04.10.2019 partly
allowing the appeal of the Department by disallowing the relief given
by CIT(A).
The Appellant has received the consequential order of CIT(A) dated
11-02-2020 pertaining to the order of the ITAT dated 04-10-2019 on
17-02-2020.The Appellant has filed Miscellaneous Application before
the ITAT aggrieved by the ITAT order within the time limit allowed
under Rule 27 of ITAT rules after receiving the consequential order.
Also petition under Vivaad se vishwas scheme is filed only after the
consequential order is received from CIT Appeals ie) after 17.02.2020
. Had the CIT has released the consequential order of the ITAT before
31.01.2020 the Appellant could have filed the Miscellaneous
application before the ITAT and Petition under DTVSV before 31.01.2020
Vivaad se vishwas petition was rejected on the grounds that
Miscellaneous Application is not an Appeal and no appeal is pending as
on 31.01.2020 the Cut-off date.
Please let us know whether Miscellaneous application can be treated
as Appeal pending and how to proceed here as the hearing is still
pending before the ITAT on 12th February 2021.

Regards
P.V.Subba Rao

DAETH CERTIFICATE OF ASSESSEE DIED ON 06.10.2020 IS AWAITED.BUT PAN OF DECASED IS ACTIVE.
SIMILARLY LEGAL HEIR DOCUMENT PROOF IS ALSO TAKING TIME. PLS ADVISE HOW TO OPT AND FILE VIVAD SE VISWAS SCHEME.

Assessment order under s. 144 was passed against assessee on 16.12.2019 by the A.O. Implying due date to file appeal to CIT(A) by 16.01.2020. However the said assessment order was served to assessee as late as 04.02.2020. Due to this reason, assessee couldn’t file appeal on time. Therefore, Form 1 under Vivad se Vishwas was rejected by the CIT. What to do?

The Assessee is an Individual, for the AY the assessee was assessed u/s 143(3). After making disallowance/additions there was no demand u/s 156, but refund.

In filing form 1 Schedule A of VSV, we are not allowed to use negative sign or negative figure. Please guide

Also guide us how to take credit of Prepaid Taxes in such situation as case as the assessee was not required to pay tax post regular assessment.

We have an appeal in AY 2008-09
and demand of Rs 736320 .The document is lost in flood

How we can recover the appeal id
number

Can son file it or it has to be filed with dsc of deceased

The AO has referred matter to DVO and passed the order (20-12-2018) mentioning that it is time barring and no option is left to take stamp duty value as sale consideration. The DVO Report was received on 10-02-2020 even after filing appeal to CIT(A) in which DVO has reduced 50C from 37 lacs to 21 lacs. The assessee want to avail vivad scheme and want to pay tax on basis of DVO Report since it is a matter of distress sale. whether we can excerise option of 154 and whether matter is covered under 155(15) so that assessee can pay revised tax on basis of DVO report in Vivad Scheme

I have received certificate u/s 5(1) in Form No.3 under Vivad Scheme determining Refundable amount nearly Rs.1.00 lacs. Hence I am not required to pay tax. It is stated to submit proof for withdrawal of appeal. Now the appeal with CIT(A)is made faceless and there is no I dont know to whom to apply for withdrawal of appeal particularly when appeal with CIT(A) is made faceless. Kindly also guide what is the time limit for filing the proof of withdrawal of appeal.

My second query is that what is the time limit to file the form no 4 after receipt of certificate in form No. 3 As per my knowledge it should be filed within 15 days after receipt of form No.3. Under the circumstance how form no.4 can be filed within 15 days?

If the recovery letter is issued by AO and I have not filed any appeal against the outstanding demand then can I use Vivad Se Vishwas Scheme and wait for Form 3 before paying the dues ?