Re: Case Referred Back

The assessee had filed the appeal before the ITAT and the ITAT referred the case back to the AO. Now the assessee wants to opt for Vivad Se Vishwas. However, while filling up the form, what details should the assessee put in Part B i.e. details of order against which appeal is filed and details of appeal filed. Please guide

One of the condition is that the  pendency of Appeal before the appellate forum as on 31 -1 -2020 or pendency of deemed appeal .  Refer Circular No 9 dt 22 -4 -2020 Q .N0 1 and Answer.  Please  also refer Circular No 21 dt 4 -12-2020  Q. No. 56 and Answer. As per the circular if the appeal is disposed of by the appellate authority  , is also eligible, the amount payable under the Vivad Se Vishwas shall be computed with reference to the position of appeal or arbitration as on 31 st January , 2020.  The assessee has to give pendency of appeal before ITAT as on 31 -1 -2020

 

 

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