Re: CIT(A) Notice

Dear Sir

I filed the DTVSV application during first week of May 2020 and sent the acknowledgement to assessing Officer and copy of the acknowledgement also sent to CIT(A) by mail on 25/05/2020.
Today I received the enhancement notice from the CIT(A) asking to file the reply on or before 05/06/2020.

I request you clarify whether CIT(A) has any Jurisdiction over the enhancement after filing the DTSV application

Thanking you
S.Gurumurthi

Please refer  Circular of CBDT Circular No 9 dt  22-04 2020   https://itatonline.org/info/wp-content/uploads/2020/04/CBDT-Circular-9-Vivad-Vishwas.pdf   which reads as under   dt Q.no 17  If CIT (Appeals) has given (an  enhancement notice, can  the   appellant avail the Vivad se Vishwas after  including proposed  enhanced income in the total assessed income ?

Ans : The amendment proposed In the Vivad se Vishwas  allows the declaration even in cases where CIT (Appeals) has issued enhancement notice on or before 31" January, 2020. However, the disputed tax in such cases shall be increased by the amount of tax pertaining to issues for which notice of enhancement has been issued. 

According to us  issue of enhancement notice is after filing the declaration  and  also intimating  is illegal and against the spirit of the scheme .   The assessee should write to the CIT (A) to with draw the enhancement notice . In case enhancement notice is not withdrawn the assessee can write to the Chairman CBDT to take necessary remedial action. If there is no response from the CIT (A) or CBDT , the assessee can file writ before the High Court praying for quash the enhancement notice . 

 

 

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