Re: Delay in filing appeal before high coure

ITAT order received on 29/12/2019. We have not filed any appeal before high court yet.can we still go for vivad se vishwas scheme even though there is delay in filing appeal before high court.

The assessee is eligible for VSVA.  He has to settle the appeal which is pending against the order under section 263 of the Act. Once the order under section 263 is settled , consequential order passed by the AO  giving effect to the order of under section 263 , which is pending before the CIT(A) will not  survive .In  ACIT v .Oscar Investment Ltd. (2020) 81 ITR 81 (SN) (Delhi)  (Trib)  the Tribunal held that when an order under section 263 had been quashed by the Tribunal, all resultant proceedings including the present appeals would not survive .

 

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