Re: clarification regarding eligibility under DTVSV Scheme
ORDER OF THE ITAT PRONOUNCED ON 04-10-2019 for the ASSESSMENT YEAR 2012-13 ITA NO 432/VIZ/2017 OPTED FOR DTVSV SCHEME FOR WAIVER OF INTEREST U/S 234(B) DATE OF FILING APPEAL BEFORE THE HIGH COURT NOT EXPIRED TILL 02-02-2021 WHETHER THE PETITIONER IS ELIGIBLE UNDER DTVSV SCHEME. NOW THE CLARIFICATION REQUIRED IS SINCE TIME FOR FILING IS NOT LAPSED AS ON 31-01-2020 (Actually 120 days from the pronouncement date 04-10-2019+ 120 days = 02-02-20 for submission in the High Court. whether he is eligible under DTVSV Scheme
The assessee has to consider the date of receipt as date of communication as per section 260A(2) (a) of the Act . Though the assessee has not filed the appeal the assessee is eligible for the Scheme . Refer Circular No 9 /2020 dt 22-4 -2020 Q. No 1 and answer given by the CBDT.
Leave a Reply