Re: Can I Use Vivad Se Vishwas Scheme if I have not filed any appeal

If the recovery letter is issued by AO and I have not filed any appeal against the outstanding demand then can I use Vivad Se Vishwas Scheme and wait for Form 3 before paying the dues ?

 For availing the benefit of the VVS the appeal must be pending before the competent Authority as on 31 -1 -2020. ( Specified date ) . If the appeal is pending the assessee can avail the  benefit of the Scheme . If no appeal is filed the assessee cannot avail  the benefit of the  VVS .  Please refer  Circular No 21 /2020 dt 4 -12 -2020 ,  Q. No. 81 and Ans , where in the Board has  rightly clarified that   Vivad Se Vishwas is not an Amnesty Scheme. It only provides an option to settle appeals on contentious  issues that are neither accepted by the Department nor the assessee.    

 

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