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The answers given below are in response to queries asked by other people.
Name CA.S.KRISHNAN KUTTY
Query

WHILE FILLING V V APPLICATION FORM THERE IS A DROPDOWN WINDOW FOR INDICATING UNDER WHICH SECTION ORDER IS MADE.BUT 234E AND 206 ARE THERE.BUT IN FAQ 234E IS INCLUDED.HOW TO PROCEED

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Name Shetal Shah
Query

Respected Sir,
I am facing an issue in filing Form 1 of Vivad se Vishwas Scheme.
As per FAQ’s released by CBDT on 22.04.2020, it was clarified by Q 29 that credit for earlier taxes paid against disputed tax shall be allowed. After giving effect to taxes paid against disputed tax, net amount payable/ (refundable) by the declarant is determined.
In Form 1 – Part E, details related to payments against tax arrears are required to be filled. For the same, we need to fill the date of payment of tax, BSR Code and amount.
In my case there is TDS credit which can be adjusted against disputed tax. However, there is no option available in the Form to fill the TDS Credit. It cannot be filled in Part E as there is no date of payment or BSR Code for TDS credit.
Thus, I wanted to know under which Schedule details of TDS credit can be filled. Can TDS credit be adjusted while mentioning disputed tax in Schedule I of the Form.?

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Name Umesh Khandelwaal
Query

We have to file an application under vivad se vishwas scheme for demand in TDS cases. Order u/s 200A/201(1)/201(1A), and Penalty order u/a 271C, but when we file the application these sections are appearing in portal(means where it is asked to furnish the details of order passed under section….there these sections are not available. How should we proceed.

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Name RAJ KUMAR NAHATA
Query

Can I still go for Vivad se Vishwas scheme when the CIT (A) has passed the order in May, 2020. Appeal was filed in 2015.

Since the Appeal was pending with CIT(A) on the designated date, i.e., 31-01-2020.

Kindly clarify.

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Name CA. ANURAG SHARMA
Query

Recently, FM announced that the date of payment of disputed tax etc. without extra payment under the scheme has been extended till 31.12.2020. My question is whether the date of filing of online Form 1 has also been extended or that remains till June 30?

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Name CPChugh
Query

While uploading encountering error, Furnish Valid amount in case of search cases” where i am furnishing declaration relating to non-search case.

What values are required to be submitted as it is neither accepting Zero nor Blank.

Thanks

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Name Shivangi Samdhani
Query

The assessee fulfills all the criterias for filing of declaration under VSV Act.
However, in Feb, 2020 assessee received a summon from SEBI Special Court Mumbai for same issue which was involved in appeal. As per the notice the his attendance was enforced to answer a charge u/s 26(1) r.w.s 24(10 and section 27 of SEBI Act, 1992 r.w.s.193 of Code of Criminal Procedure for Violation of section 129A) of SEBI Act and Regulation 3(a), (b) , (c), (d) and Regulation 4(2)(a), (e) of SEBI (Prohibition of Fraudulent and unfair trade practices).
Will assessee still be eligible for the scheme or will he be covered by exceptions as provided in section 9 of DTVSV Act, 2020

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Name CHANDRESH S SHAH
Query

One of my relatives has assessment completed ex-parte. Unfortunately, none of his tax advisors have represented his case before CIT(A) and ITAT, eventhough appeals were filed before them in time.

HON’BLE ITAT has passed order ex-parte with a direction that the matter may be heard again if the assesses proves genuineness of not being able to represent facts and plead his case before ITAT.

He has filed MA before ITAT with affidavit from his tax consultant confessing negligence on his part for nor effectively handling all the tax related litigation before authorities. Such MA is pending to be disposed of by ITAT as on the cut off date.

Can he take benefit under this scheme in so far as disputed tax involved in the order which is subject matter of the MA,

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Name CA OP Jain
Query

If my client has not opned the traces site for one year and ex party order is given by CIT-A and came to know after 31/1/20 , hence could not able to file appeal In ITAT. Wants to go in VsV.

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Name Pravin Gehlot
Query

One of My client has received an Order from AO U/s. 143(3) and the timelimit for filing appeal as on 31-01-2020 has not expired.But Appeal has not been filied till date.Will this case be eligible for the scheme.

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