Sir
The assessee file form 1 & 2 under VsV against the assessment dues. The same was rejected by the department on 28.12.2020 due to none condonation of delay in filing the appeal rejected by the CIT appeal on 28.12.2020. On the same day, the assessee file again forms no. 1 & 2 against the penalty dues and the department issued form no. 3 against the penalty dues application on 10.1.2021. The assessee approached for condonation against the rejection to H’ble ITAT & the condonation is allowed. assessee intimated the same to the department on 22.03.2021. the assessee also file the writ before H’ble High Court. Now the department taken the veiw before court that the form No. 3 i already issued hence the writ is not maintainable.

Kindly reply to me

whether the department is misguiding the court or not because there is no provision of revision of form No. 1 & 2 under VsV.

As per provision of VsV form No. 1 & 2 application is a fresh application/origional for settlement of penalty due.

the assessee challenge the rejection of form no. 1 & 2 for settlement of assessment dues. the action of assessee is correct or not.