Re: Appeal before High Court in SR stage
Appeal was filed before Hon’ble High Court much before 31.01.2020 and the same is in SR stage and returned for some defects to be rectified. Will the Assessee be required to rectify the mistakes and obtain the TCA number or shall apply for VSVS with SR number itself. The time, effort and cost for rectifying the defects will be saved if we can file declaration with SR No. itself.
Further, as per Section 4(3) of VSVS ACt, it is mandatory to file proof for withdrawal in case of appeals before High Court. Whether letter to Registry praying for withdrawal of appeal with SR No. will suffice.
Kindly clarify.
If the appeal is filed before the High Court , the assessee may be having lodging No . On the basis of lodging no the assessee can make an application under VVS . After acceptance of the declaration , the asseesssee has to move an application before the High Court for withdrawal of appeal . On withdrawal the judges will pass the order . The said order has to be filed before the designated authority . Please refer CBDT Question No 24 : If appeal is .filed before High Court and is pending for admission as on 31.1.2020, whether the case is eligible for Vivad se Vishwas? Ans . Yes .
Thank you so much Sir for the earliest reply.
However, need one more clarification as to whether the Hon’ble Judges can pass orders on SR No. / Lodging No. cases, when the cases are not numbered? Any lead case on this point as it is learnt that SR No. / Lodging No. cases are not treated as pending before Hon’ble High Court and they will be treated as pending only on being numbered as Tax Case.
Kindly advise.
Thank you so much Sir for the earliest reply.
However, need one more clarification as to whether the Hon’ble High Court Judges will pass orders on SR No. / Lodging No. cases? Any lead case on this point as it is learnt that SR No. / Lodging No. cases are not treated as pending before the Hon’ble High Court and the same are treated as pending only on being numbered as Tax Cases.
Kindly clarify and advise.
Thanking you in anticipation.