Re: appeal with CIT(A) in case payment is not made after receiving form 3 from designated authority

I have a appeal pending with CIT(A), in case if I apply under DTVSV scheme and files a declaration. But due to financial reasons couldn’t make the payment by 31st march 2021. In this case what will happen to my appeal with CIT(A)? Would it be considered deemed withdrawn as per section 4 sub section 2 of DTVSV act 2020 or will my appeal continue to be in force with CIT appeal?

Appeal will continue in force .  In Chokalingam Sudhakar v .Dy CIT ( 2020) 122 Taxmann.com 298 ( Mad ) (HC) , dealing with Section 4 of the  Direct  Tax Vivad  Se Vishwas Act 2000   has held that  , if the declaration is not in favour the assessee was given liberty to restore the appeal . On the facts  when the tax payment is not made the declaration became in valid. The appeal will be continue before the CIT (A)

 

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