Re: CIT (A) appeal rejection

Dear team,

is it possible to opt vivad se viswas scheme for a case rejected with CIT (A) appeals

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  show the acknowledgement for pendency of appeal before CIT (A) as on 31 -1 -2020

 

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