Re: Application under VSVS,2020 rejected
Based on my application under VSVS,2020, Form No.3 was issued and paid the balance amount payable. This information was shared in Form 4 on time. Even after completion of all these steps, my application got rejected stating that there was a delay in filing the appeal with CIT (A), and condonation was not received and the case is not eligible. Kindly note that even though there was a delay in filing the Appeal, I was called for the hearing. Therefore, it is evident that the condonation was granted by the competent authority. I sent a grievance but no response from them. Please advise me on how to go ahead further. Can we submit a revised application?
Please refer Circular No 21 /2020 dt 4-12 -2020 Q. No 59 and Answer . The Board has clarified that if the Condonation of delay application was filed before 4 -12 -2020 and the appeal is admitted by the Appellate Authority before date of filing of the declaration such appeal will be deemed to be pending as on 31st Jan 2020 . If the assessee is able to demonstrate that the delay was condoned the assessee is eligible to take advantages of the Scheme . The assessee may approach the Designated Authority or file Revised application enclosing the date of application for condonation of delay and also try to get the order sheet wherein the CIT (A ) has condoned the delay . If no response is received the assessee may have to file Writ before the High Court .
It has to be seen whether appeal was e-filed or earlier in physical form .The e filed has inbuilt condonation things at point 14/15 of form 35.The same may have been filled.As regards physical appeal filed condonation letter should have been filed and discussed in ORDER SHEET.
In few cases of ITAT the assessee got relief in form of setting aside the matter to CIT(A) as condonation things was not discussed in order .
The assessee should bring form 35/or order sheet to notice of DA.
Many thanks for the valid responses. I filed the Appeal online and proper grounds for condonation were also given. My query revolves around the issuance of the notice of hearing. When the CIT issues the notice for the first hearing, how can the department says that the condonation is not received?
Usually notices are issued and condonation things are discussed in order sheet.I understand you were called and APPEARED also and recorded your presence.YOU OBTAIN ORDER SHEET. ADMITTING APPEAL COMPLETES AS SUCH.
Your contention seems Notice issued and hence INBUILT ONLINE points are already considered.
Please keep readers informed as many have to face the unfolding scenario .TAXES PAID FORM 5 NOT GRANTED.
DOUBLE DILEMMA AS NO VALID APPEAL AND NO VSV,