Re: Benefit of VsVS for the appeal filed against intimation u/s 143(1)?

Sir, the assessee has filed appeal against the addition made at the time of processing of return of income in intimation order u/s 143(1). Such appeal is pending as on specified date. Can the assessee take benefit of the scheme under VsVS against such appeal?

If the answer to the above question is affirmative, then it may further be noted that there is no option to select the order u/s 143(1) in the dorpdown box provided by the income tax department in form no.1 on income tax portal. In such cases, how to file application in from no. 1 under VsVS?

As per Section 2 (1)(a) (ii) of the VSVA, an ‘appellant’ means, a person in whose case an order has been passed by the Assessing Officer, or an order has been passed by the Commissioner (Appeals) or the Income Tax Appellate Tribunal in an appeal, or by the High Court in a writ petition, on or before the specified date, and the time for filing any appeal or special leave petition against such order by that person has not expired as on that date;

The word “Order” is not defined under the Act .  

Since an order under section 143(1) of the Act is passed by an Assessing Officer defined under Section 2(7A) of the Income tax Act, 1961. Section 246A (1) (a) also refer order u/s 143( 1) is also an appealable order.   Therefore, in our  opinion, the same should allowed under the VSVA. 

With respect to the limitations on the portal, the same will be   addressed to the designated authority and CBDT in due course of time . 

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