Initially Appeal is disallowed by CIT(A).I preferred to ITAT later. I filed declaration under vivad se viswas scheme on 28.05.2020 as the appeal is pending at ITAT. The status showing in the portal is waiting for Form 3.However meanwhile I received letter of hearing from ITAT on 10/07/2020 because of the CIT(A) preferred an appeal against me.Whether CIT(A) can do so.
If it is yes what are the consequences.
Can I file declaration under vivad se viswas scheme again if in case any enhancement done by ITAT as a result of this appeal by CIT(A)?

We have won the case against advance tax late payment and it been allowed even penalty has been waived off , interest on late payment of advance tax has been levy , we have already filled an appeal against same .
under VSV scheme can this Interest amount be waived off ??

Appeal for Quantum and penalty u/s 271(1)(c)both are before CIT (A) on 31/01/2020.

While filling form-1 , when penalty amount is filled in schedule C it enhances tax payable by 25%. in fact it has to be NIL, automatically. Please suggest where it is to be filled.

WE HAVE RECEIVED FROM 3 FROM THE DEPARTMENT STATING THAT WE NEED TO PAY THE AMOUNT WITHIN 15 DAYS FROM THE DATE OF FROM 3. HOWEVER, GOVERNMENT HAS EXTENDED THE LAST DATE FOR THE PAYMENT TILL 31.12.2020.
Q.1 WHETHER WE NEED TO PAY THE AMOUNT WITHIN 15 DAYS FROM THE RECEIPT OF FORM 3 OR WE CAN TAKE BENEFIT OF EXTENDED DATE FOR PAYMENT ?

Are we eligible to claim refund under vivad se wishwas scheme?

Eg.
Demand order under dispute at appellate tribunal (tax Rs. 700 + interest Rs. 300) = Rs. 1000

Payment made towards demand Rs. 850

In above case, can we get refund of Rs. 150 ( payment 850 less tax demand Rs.700).

Please let me know your opinion on above.

In our case appeal is pending before CIT(A) against order u/s 201.
We are unable to opt for VSV as under the dropdown, option of order passed u/s 201 is not there. Please provide possible recourse.

In our case, the CIT(A) has passed order as on 20.11.2019. Further the AO has passed order giving effect to the order of CIT(A) as on 10.12.2019. However, with regards to penalty proceedings, the AO has passed penalty order as on 27 February 2020 which is after designated date i.e. 31.01.2020. The query is can we consider our case with regards to penalty order under Vivad se vishwas.

Dear sir/madam,
In a search, certain declarations were made. This was included in the return filed u/s 153A. In concluding the 153A assessments, certain other additions were made which are contested in pending first appeal. The penalty notice u/s 271AAB has been issued in respect of the declaration and no order is yet passed. In case, VSV Scheme is opted for, can we, in law, expect the penalty u/s 271AAB to be dropped? Our understanding is that, the penalty does not relate to “tax arrears” nor is the declared amount an issue under appeal. Will be grateful to your views.
Thanks in advance.

Can the taxpayer opt for the scheme even if the pending appeal as on 31 Jan 2020 is disposed against the taxpayer before 31 December 2020 or last date to be notified (with additional 10% payment of disputed tax)?

As per FAQ no 39 (Circular no 9 of 2020) dated 22 April 2020, if the ITAT has decided the issue in favour of tax-payer for any prior year, then the tax-payer would be eligible to compute disputed tax @ 50% on similar issue pending before the ITAT in later years.

Can the said principle be applied in case the CIT(A)has decided the issue in favour of tax-payer in year 1 and similar issue is pending before CIT(A)in year 2?