Re: Application under VSV rejected

There was a delay in filing the Appeal. Now, after payment of the tax amount, they rejected the application stating that there is no condonation received and the case is not eligible for as per FAQ 59 of circular No.21/2020.
Please advise how to go ahead.

This being a bonafide mistake  , the  Designated  Authority  has the  power to take in to account the correct withdrawal letter filed by the assessee. The  assessee may contact the Designated Authority or can also revised application .  Please refer ,   Circular No. 21     dt. 4 -12 -2020 ,    Q. 89  and Ans .  The Board clarified that the declaration can be revised any number of times before the DA issues  a certificate under section 5(1) of Vivad se Vishwas.

 

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