Re: Director
As per the provisions of section 246A(1)(a) of the Income-tax Act, an intimation under section 143(1) of the Income-tax Act is an order appealable before the Commissioner of Appeals [CIT(A)].
There are taxpayers who have filed an appeal before the CIT(A) against an intimation under section 143(1) and now wish to settle the same under the VsV Scheme.
In the online Form 1, at Part B – ‘Information Relating to Dispute’, there is a mandatory field titled, ‘Section under which order passed (there could be multiple sections for same assessment year)’. The said field of the functionality requires selection of the relevant section under which the order is passed (and the appeal is filed against) from a dropdown list of pre-specified sections. However, ‘section 143(1)’ is not listed under the said dropdown.
In absence of ‘section 143(1)’ in the dropdown, the taxpayers intending to settle the appeal filed against intimation under section 143(1) are unable to fill in the Form 1.
Can the Form 1 be amended to include Section 143(1) ot what is the way forward regarding this?
Yes, your understanding is correct, an appeal can be filed against an Order under section 143(1) of the Act. Further, there is no reason as to why an order under section 143(1) of the Act should be excluded from the scope of VSVA. It is advisable to approach the designated authority under VSVA to seek clarification. If no reply is received once can file a writ petition before the High Court
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