Re: Appeal Ref no if no appeal filed

Form is asking appeal reference no/ acknowledgement no. But, the appeal was not filed. What is to be filled in this column in this case?

 As per section 2 (1)(a) of The Direct Tax Vivad Se Vishawas Act , 2020 , the appellant means whose appeal is pending as on specified date  , ie 31 st Day of January 2020 .  Please also  refer Circular No 9 /2020 dt 22 -4 -2020  Q. No .1 and answer  given by the  CBDT .  As per the Vsv Act , the appeals which are pending before the  specified Authority as on  specified date i.e. 31 – 1-2020 is only eligible for taking the advantages of the scheme . If appeal was not filed  by the  assessee  they  are not eligible to file declaration under the Scheme .  

 

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